University of Kirkuk Journal For Administrative and Economic Science

Introduction to Volume 14, Issue 2 in Arabic

Introduction to Volume 14, Issue 2 in English

Contents of Volume 14, Issue 2

Taxes have played a vital role in economic interactions within society since the inception of the state. The evolution and adaptation of governmental structures invariably coincide with modifications to the tax system. Within contemporary civilized societies, taxes stand as the primary source of state revenue. Beyond their financial role, the tax mechanism serves as a tool for the state to influence the economic landscape, affecting aspects such as social production, its patterns of growth, and the state of scientific and technological progress. The absolute majority of the country's population began to pay certain taxes, that is, they became taxpayers. In this regard, knowledge of tax legislation and tax literacy are a prerequisite for ensuring the successful promotion of economic reforms.

This research studies (required tasks distribution) using coloring method which is considered as means of Graph theory, a real issue has been processed which is a tasks distribution in one of marketing centre on five employees in this centre. The study includes two topics, the first is theoretical in coloring method and the second is practical to find solution for this issue according to this method. A solution to the problem is found that satisfies the conditions of the coloring method and achieves the objective of the issue.

Banks face many risks that are increasingly growing when they practice banking activities, including operational risks. To meet these risks, in 2004, the Basel Committee on Banking Supervision issued the Basel II Agreement in its final form, as one of its most important recommendations and amendments was adding operational risks as a new type of risk. Risks and demanding the regulatory authorities to oblige banks to maintain sufficient capital to meet those risks. The committee also identified several measurement methods, including the basic indicator method. In this study, it was applied to the Commercial Bank of Iraq during the period (2013-2021), relying on the descriptive and analytical approach in the theoretical aspect. For the study, based on the quantitative approach in the practical aspect, it was concluded through this study that there is a possibility in the Iraqi banks sampled for the study to implement the Basel Accord by following the basic indicator method in measuring and analysing the capital necessary to confront operational risks, and among the recommendations of the study is the qualification of human cadres. To supervise operational risks in banks, and develop their capabilities to deal with ways to measure and identify them, in addition to enhancing the use of operational risk reduction tools such as insurance.

The current research seeks to reveal the role played by leadership capabilities, represented by their dimensions (emotional capabilities, personal capabilities, organizational capabilities, creative thinking), in achieving strategic stability in its dimensions (deterring threats, reassuring allies, developing employees’ capabilities). The research was applied in the Cronji Group of Companies. In Kirkuk, the research sample was chosen in a purposive, stratified manner, as it was represented by (managers and their assistants, heads of departments, and officials of divisions and administrative units) in the company. Its strength was (81) respondents. The research also followed the descriptive analytical approach, and the questionnaire was used as a research tool. Analyzing the research data using ready-made statistical programming (SPSS. V26), the research reached a number of conclusions, the most important of which is that leadership capabilities have a decisive role in ensuring strategic stability, which indicates that leaders in the organization under study have the ability to formulate strong strategies, enhance flexibility and adaptation and ensure it. High strategic stability through which it achieves its long-term goals. In light of the conclusions, many proposals were put forward to maintain the stability of companies and their continued strategic success, the most important of which is that the management of Karwanji companies in Kirkuk should strengthen their leadership capabilities to ensure their success in the long term and thus achieve their strategic stability.

Regression analysis is indeed a statistical technique used to model the relationship between a dependent variable (response variable) and one or more independent variables (explanatory variables). The conventional method, ordinary least squares (OLS), is typically employed for estimating linear regression parameters under certain assumptions. However, when these assumptions are violated, such as in the presence of outliers in the data, the accuracy of the estimates and results may be compromised. The main objective of this study is to compare two regression models: weighted least squares (WLS) and robust regression (RR), particularly employing the M-Bisquare weighting function in the robust M-estimator regression (RR) model. Additionally, this study aims to showcase that both the weighted least squares (WLS) and robust regression (RR) models can serve as alternative methods to ordinary least squares (OLS), specifically tailored for parameter estimation in datasets containing outliers. The sample population for this research comprises 130 women experiencing infertility, with the variables categorized into two groups: the first group encompasses five explanatory variables (Age, Prolactin (PL), Follicle Stimulating Hormone (FSH), Luteinizing Hormone (LH), and Thyroid Stimulating Hormone (TSH)), while the second group consists of the response variable, the number of eggs (oocyte).. The comparison between weighted least squares and robust regression models was conducted using statistical software such as Eviews and SPSS. The weight least square (WLS) model and robust regression (RR) model were used as a suitable statistical method for the study sample. By analyzing the study data, it was found that the robust regression (RR) model and the weighting function (M- Bisquare) with is the best fit model for this medical data compared to weight least square (WLS) model.

This study aims to identify the role of rituals at the workplace in achieving job happiness in commercial banks in Sulaymaniyah Governorate. The problem of the study in the availability of the dimensions of rituals at the workplace and the dimensions of Job happiness among employees in commercial banks in Sulaymaniyah Governorate, and the level of importance of happiness. The researchers used the descriptive analytical approach in their current study, and in an effort to achieve the objectives of the study and answer the previous questions, the researchers adopted a hypothetical model that reflects the nature of the correlation and influence relationships between the variables of the study and their dimensions, based on a number of main and subsidiary hypotheses that were subjected to For a set of statistical tests through the Statistical Packages program for the Social Sciences (SPSS), the questionnaire form was designed to collect data from a random sample of the study population represented by employees in commercial banks in Sulaymaniyah Governorate. The standards were developed based on the random sampling method, and (133) questionnaire forms were distributed to the research sample according to statistical equations to represent the research population in a number of commercial banks in Sulaymaniyah Governorate, and (86) questionnaires were returned. The results of the study showed that there is a significant positive correlation and a significant effect between the independent variable and the dependent variable. There is also an effect of rituals at the workplace and Job happiness in commercial banks. Based on the results of the research, a number of proposals were presented related to the need for the commercial banks under study to develop mechanisms that help them support ritual practices in the workplace because of their impact on enhancing employees’ job happiness and improving their happiness.

Time series forecasting, a statistical method, involves analysing past data patterns to predict future values. Widely applied in various fields. This research conducts a comparative of Single Exponential Smoothing (SES) and Double Exponential Smoothing (DES) methods to forecast population density in Iraq from 2024 to 2030. The study aims to evaluate the accuracy and effectiveness of these forecasting techniques during this period. The data spans from 2000 to 2023, comprising 24 time periods and was obtained from the "Earthly Data-Iraq population density" website. Both SES and DES methods were applied, including variants by Brown and Holt. Tools like Stratigraphic, Minitab, SPSS, and Excel were utilized for forecasting. Mean Absolute Percentage Error (MAPE) was used to assess model performance. Parameter optimization was carried out, revealing that for SES, the optimal α value was 0.99 with a MAPE of 2.61394. For DES Brown’s, the optimal α was 0.99 with a MAPE of 0.817392, while for DES Holt’s, the optimal α was 0.99 and the optimal β was 0.99, with a MAPE of 0.55047. DES Holt's was identified as the most effective method due to its lowest MAPE compared to other methods.

The research aims to identify the extent of the influence of social networking sites on electronic marketing deception in its dimensions (deception in the product, deception in price, deception in promotion, deception in distribution) with statistical significance in the response of members of a research sample represented by a group of users of social networking sites for shopping. In the city of Mosul, the research problem was the difficulty of the selection process facing the consumer, which makes the electronic marketing deception process easy compared to the traditional purchasing process. (78) questionnaires were distributed and the data was analyzed using (SPSS V-23) program and the research hypotheses were tested. The research concluded Until there is a positive moral correlation between the research variables in the city of Mosul, the effect has shown that social networking sites have a significant impact on the success of electronic marketing deception in its sub-dimensions. The research reached a set of conclusions, the most important of which is that the element of deception in promotion is the first negative on which it is built. The rest of the elements of electronic marketing deception. The research came up with a set of proposals, the most important of which is moral and legal deterrence, which is the salvation from this scourge, in addition to the necessity of government intervention by obliging social networking sites to open a commercial register and include a clear geographical address and basic approvals to carry out their work so that there is a proactive approach regarding electronic marketing deception.

The current research aims to diagnose the nature of the relationship between strategic management behavior as an independent variable and the dimensions of organizational performance as a responsive variable, and to identify the role of each of them in achieving the level of performance required for organizations and adapting to rapid environmental changes. The research was applied in the General Plastics Company, and based on the importance of the topic The research and the importance of the research sample and the researched company. The research adopted the descriptive analytical method in completing the research. The research sample was a random sample of (61) individuals from the company’s leadership and included (working managers, assistant working managers, department managers, divisional officials) using the questionnaire as the main tool for collecting data. In order to verify the data and choose the hypotheses, many statistical methods were used, including (Cro-Nbach’s alpha coefficient, confirmatory factor analysis, simple linear regression, arithmetic mean, and standard deviation). The results were extracted using the computer program (SPAS v,23), and to interpret the theoretical and field aspects, the results were interpreted. The research reached important paragraphs, the most prominent of which is that the behavior of strategic management means the ability of the manager and decision makers to change behavior and adapt to different environments, and to use high flexibility in the face of crises and troubles in order to achieve the goals of the organization. The results of the research reflected a set of recommendations, the most prominent of which is educating the institutional community. In Iraq in general and the city of Baqubah in particular, with modern and contemporary concepts capable of change for the better and better to provide quality service to the citizen.

The researcher investigates the role of content marketing in achieving marketing success by applying a systematic descriptive analysis method in the Asiacell Communications Company. The researcher focused on content marketing as an independent variable and marketing success as a dependent variable. The research problem was to analyze and answer the question of:" What is the role played by content marketing in achieving marketing success in the Asiacell Communications Company?" The researcher adopted a set of statistical methods and used the Statistical Package for the Social Sciences (SPSS) program to obtain an answer to this question.
The goal of this research was to test the correlations and the impact relationships between content marketing and marketing success in a complete and partial manner using a questionnaire form as a tool for obtaining the required data. A total of (60) questionnaire forms were distributed to a random sample of employees at Asiacell Communications Company From a community of) 88 (employees. it is done from which (58) were retrieved. All except one form were suitable for analysis leaving the total valid questionnaires at (57). The research reached several conclusions, the most important of which is that there is a positive significant correlation as well as a statistically significant impact relationship between content marketing and marketing success. The most important recommendations that the researcher recommends to the researched company are the necessity of continuous communication with the customer through the company’s various websites, and for services to be available 24 hours a day.

The purpose of this research is to clarify the macroeconomic variables that serve as reliable reflections of the state of the economy, society, and environment in Iraq. The study seeks to explore how sources of GDP can be diversified and expanded within Iraq, and to study the relationship between various economic variables and GDP, including analysis The extent of the correlation between their returns using econometric techniques. The research seeks to build models that explain the impact of the returns of economic variables on Iraq’s gross domestic product, align experimental results with economic theory and extract valuable insights for the strategic use of economic variables, such as oil revenues, total investments, money supply, and price. exchange, unemployment, inflation, and public debt, to effectively promote GDP growth.

The study aimed to analyze the reality of the application of productive organizational energy, represented by its dimensions (emotional energy, cognitive energy, behavioral energy, physical energy), in private teaching institutes in the city of Mosul. The size of the sample, the problem of the study crystallized by raising several questions, the purpose of which is to touch the reality of the application of organizational energy produced in terms of its farthest in the organization in question, and in order to answer that, several hypotheses were tested, most notably the presence of dimensions of productive organizational energy from the point of view of the respondents in the researched institutes.
On the field level, the questionnaire was adopted as a basic tool for data collection, as (60) forms were distributed, all of which were valid for analysis. The study used several statistical methods in dealing with data and testing hypotheses, including the arithmetic mean, standard deviation, coefficient of variation and (T) test. The descriptive analytical approach in dealing with theoretical and field data.
The study reached a set of results, the most important of which is the presence of a discrepancy in the dimensions of the organizational energy produced from the point of view of the respondents.

Silver, a precious metal, sees its spot price influenced not only by current supply and demand dynamics but also by investors' expectations regarding future inflation and broader economic conditions. Hence, the primary aim of this research is to forecast the annual closing silver price and refine this forecasting using wavelet transformation. The study intends to scrutinize the time series data of yearly closing silver prices from 1969 to 2022. Employing the modern approach of GARCH (1, 1) methodology, known for its accuracy and adaptability in time series analysis, the research seeks to enhance forecasting precision by incorporating wavelet transformation. Specifically, the focus lies on forecasting yearly closing silver prices using the GARCH (1, 1) model and refining these forecasts through wavelet transformation. The findings reveal that the GARCH (1, 1) model offers the best fit and efficiency, as indicated by minimal metrics such as RMSE, MSE, and AIC. Moreover, upon applying wavelet GARCH (1, 1) to the GARCH (1, 1) model, the adjusted forecasts exhibit reduced RMSE, MSE, and AIC compared to the original GARCH (1, 1) forecasting.