Al Kut Journal of Economics and Administrative Sciences

المستخلص
يهدف البحث الى تحليل اثر السياسة الزراعية على انتاج محصول الرز في العراق للمدة (2000-2020) وهدفت الدراسة لتعرف على المساهمة الفعلية للسياسة الزراعية ودورها الإيجابي في زيادة الانتاج الزراعي ،تم استخدام تحليل الانحدار بطريقة OLS لقياس اثر السياسة الانتاجية الزراعية في العراق للمدة (2000-2020) ، وتوصلت الدراسة الى انه الإنتاج لم يكفِ لتغطية الأسواق المحلية مما دفع الحكومة للعمل على السياسة التشجيعية من خلال دعم أسعار محصول الرز بسبب الزيادة السكانية لتغطية الناتج المحلي من الرز للحاجة المحلية من حاصل الرز,
واوصت الدراسة الى أنَّه ينبغي أن تتخذ الحكومة بعين الاعتبار زيادة السكان المتزايدة خلال السنوات الأخيرة ومن ثَمَّ ينبغي أن يتوافق زيادة الإنتاج الرز مع زيادة السكان . والتغلب على الجوع والفقر وسوء التغذية.

Many local banks suffer from poor banking performance and financial distress, which negatively affects the progress of economic growth, which required an increase in foreign investment flows in the form of various banking units to developing countries, especially the UAE, since the middle and end of the nineteenth century to become one of the main sources For external financing, therefore, the importance of research lies in the role played by foreign banks in transferring expertise, enhancing banking competition, creating job opportunities, recycling capital, and then improving banking performance. Study the patterns of these banks with identification of weaknesses and strengths that affect the attraction of foreign banking investments.
To achieve the goal of the research, the descriptive analytical method was used, so the most important finding of the researcher is that the UAE banking sector has attracted various foreign investments in the form of merger and acquisition, and in the form of existing units, and in the form of representative office units, this is on the one hand, and on the other hand the results showed That most of the banking performance indicators selected for foreign banks exceeded the performance of national banks and some of them were weak, in addition to that foreign banks have contributed to generating job opportunities and providing a lot of banking services.
Thus, the researcher sees the need to improve the investment climate to attract more foreign banking investments and at the same time determine the goal behind attracting foreign banking investment, and then go to qualitative rather than quantitative investment.

Abstract
The research is based on the idea based on the fact that the change in the business environment and the emergence of many challenges represented by a change in the requirements and desires of customers, the openness of markets, the entry of information technology and the emergence of counterfeit economic units, which leads to an increase in the intensity of competition between economic units, which leads to economic units To the need to search for new methods of manufacturing, in order to meet market requirements and preserve customers by introducing their requirements and needs into the design and production process in order to form a product that meets its ambitions, and for the success of economic units and maintaining their position in the market, it is necessary to provide Products that meet the needs and expectations of customers and at an appropriate cost.

The importance of public transport with its accompanying services and the economic and trade policies pursued by countries in managing transport activities and supply networks as well logistical support in dealing with external crises is apparent . Tis is due to the tremendous development in the field of foreign trade and manufacturing industries as well as the globalization of economic activities and in light of the conditions of economic crises affecting global food security in general and Iraq in particular . Accordingly comprehensive economic planning has become necessary for all developing countries to manage these crises and exploit the economic resources available in them and create levels of competition at the transport and services sector .

Abstract
This research involves the study of varying coefficient model and time-varying coefficient models, as they have attracted great interest in recent years. These methods were used as two methods, the Regression basis spline method and the cubic spline method. The simulation method is used for comparison. The nonparametric method shows the preference of the cubic spline method for penalized constraints by comparing three mathematical functions to represent variable parameters, different sample sizes, and different levels of model standard deviation.
Keyword : time-varying coefficient models , cubic spline , Basic Functions , smoothing parameter, Regression basis spline

Abstract
The research is based on the idea based on the fact that the change in the business environment and the emergence of many challenges represented by a change in the requirements and desires of customers, the openness of markets, the entry of information technology and the emergence of counterfeit economic units, which leads to an increase in the intensity of competition between economic units, which leads to economic units To the need to search for new methods of manufacturing, in order to meet market requirements and preserve customers by introducing their requirements and needs into the design and production process in order to form a product that meets its ambitions, and for the success of economic units and maintaining their position in the market, it is necessary to provide Products that meet the needs and expectations of customers and at an appropriate cost Keywords: Agile manufacturing strategy, target costing, cost management

Abstract
The interest in the process of evaluation and feasibility studies for projects has increased because it helps decision-makers in project management to choose the appropriate conditions for the use of inputs and to regulate their contribution to the production process. The research aims to study the performance evaluation of wheat crop farmers in Wasit governorate, as it is one of the main governorates for wheat production for the agricultural season 2018-2019.
Through the use of economic criteria for performance evaluation, and it was found that the operating rate is 52%, which means that the project covers the total costs, and in addition to the existence of a financial surplus through the criterion of return on revenues, it was found that the net income represents 24% of the total revenues, as for the criterion of The break-even point of the revenues shows that the project’s revenues exceed the critical revenues by about 47006 dinars, which confirms the project’s economy and profit, as well as for the standard of labor productivity amounted to 2.11, which means that the standard of the invested dinar achieves a profit of 1.91, and the profitability standard reached 91%. The research reached a number of recommendations and conclusions, the most important of which is that Wasit governorate achieved high rates of economic efficiency based on some economic criteria. This is explained by the state's support for output prices, but wheat productivity was low for many farmers at the
sample level

The study aims to analyze the reality of the work of food stores in Wasit and conduct a process of evaluating the performance efficiency of their work and what are their capabilities in providing the volume of services entrusted to them.
The researcher reached a set of conclusions and recommendations, and the most important conclusion is revealed by the standard of the degree of industrialization, the ability and ability of stores to adapt according to the values of production and its requirements. And that through a comparison with the previous year 2010, as it was about (28389992) as a result of weak government support and the financial deficit in the federal general budget. It is recommended that the warehouse management should set research and development plans in order to keep abreast of developments in the production process in the food industry by communicating with research centers and experts to improve the level and quality of production by relying on modern means and methods in warehouse management.

Abstract
The research aims to identify the( 6σ ) technology (hexagonal diffraction) applied in the men's clothing factory in Najaf, as it is one of the modern techniques that are used to control defective rates in production by reducing waste and loss in production. The research also aims to identify the costs of quality and its types and reduce these costs as a result of applying the 6σ technology), which leads to a decrease in defective rates in production and indicates the importance of research through the need for the laboratory under study to rely on modern methods of quality control. Also, achieving a distinguished level in performance and raising efficiency in production. The case study method was used by choosing the men’s clothing factory in Najaf to be a field for conducting research. The most important conclusions reached by the research is that the application of the technology( 6σ ) requires an increase in the costs of prevention somewhat due to reliance on quality control maps and good product design. Also, quality is a competitive weapon used by business organizations to stand up to global competition in order to sustain their competitive position. The research came out with a set of recommendations, including importing modern machines and equipment and replacing them with old machines, in addition to the maintenance process procedures, which lead to reducing stops in machines and the occurrence of malfunctions. Also, it should be that increasing the interest in the customer by going through personal interviews with him and conducting market research or taking customer’s opinions and suggestions at the outlets.

A locus (section of DNA) known as a quantitative trait locus (QTL) corresponds with quantitative trait variance in an organism group's phenotype. It is common practice to utilize quantitative trait loci analysis (QTL), a statistical technique for the quantitative measurement of traits certain chromosomal areas that are naturally influenced by a gene. Genetic statistical analysis is the study of one or more environmental factors, specifically the external environment .
Later on, permutation tests were employed to assess the test hypothesis. In order to perform a permutation test, 5000 exchange samples were used. After computing the statistic ( -2log λ) for each sample, the critical values were then calculated using the graphical representations of the sample permutation distributions.

المستخلص:
يهدف البحث الى تقييم اداء المحفظة الاستثمارية باستخدام اسلوب علمي منظم قادر على حساب العائد والمخاطرة للمحفظة وسيتم الاعتماد على مؤشر جنسن لتقييم اداء المحافظ عينة الدراسة وقد غطى البحث فترة من 2013-2020. ولغرض تحقيق اهداف البحث وفرضياته فقد تم اختيار عينة قصدية من المصارف العراقية التي تملك محفظة استثمارية ضمن انشطتها تمثلت بمحفظة مصرف بغداد ومحفظة مصرف كردستان .استند البحث على فرضية مفادها( يترتب على قياس اداء المحفظة وفقا لمؤشر جنسن نتائج موضوعية حول اداء المحافظ عينة الدراسة ) ،وقد توصل البحث الى مجموعة من النتائج كان من اهمها: تتسم استثمارات المحافظ الثلاثة عينة الدراسة بالتنوع الساذج وغير المدروس مما سبب لها مخاطر اضافية . كان من المفترض ان التنوع الجيد يقضي عليها كما تشير نتائج متوسط اداء المحافظ عينة الدراسة المقاسة وفقا لجنسن. إن اداء المحافظ كان متدني الاداء والسبب يعود الى ارتفاع بيتا المحفظة وانخفاض عوائدها على مدار فترة الدراسة (2013-2020 )، اما ابرز التوصيات فكانت ضرورة الاهتمام بعملية التقييم كونها ضرورة ملحة في العملية الاستثمارية لما تعطيه من رؤيا واضحة حول جدوى استثمارات المحفظة وحجم المخاطر التي تواجهها .

المستخلص :
تسعى ادارة الوحدات الاقتصادية الى تحسين قراراتها بما يسهم في تعزيز واقعها ويتوقف ذلك على ما تقدمه من معلومات في تقاريرها المالية التي تعطي رؤيا واضحة لمستخدمي هذه التقارير عن ادائها .
لذا يهدف البحث الى التعرف على مفهوم محاسبة الاستدامة والتقارير المالية والاداء المالي والشفافية وتوضيح مدى اعتماد المصارف العراقية على تقارير محاسبة الاستدامة ، ولتحقيق اهداف وفرضية البحث تم توزيع 50 استمارة على موظفي المصارف، ومن خلال هذه الدراسة تم التوصل الى استنتاجات عدّة أهمها : افصاح المصارف عن جوانب الاستدامة في تقاريرها يزيد من وعي وادراك وثقة المستخدمين لهذه التقارير، ويزيد من شفافية ادائها المالي وكفاءتها ، إن المصارف ذات الربحية العالية اكثر قابلية لتطبيق تقرير الاستدامة من اجل زيادة شفافية ادائها المالي، وكذلك امكانيات المصرف الاقتصادية والمالية وحجمه، تؤكد حاجته لإعداد تقارير الاستدامة بهدف زيادة ثقة المستثمرين ، تشكيل لجان استدامة بالمصارف يعني سعي المصارف نحو الافصاح عن عناصر الاستدامة، وهذا بدوره يؤدي الى زيادة شفافية الافصاح وتحسين ادائها المالي .

abstract:
Both reliability and survival have one characteristic, which is the measurement of the life span of a machine, a specific device, or a living organism. In this research, we dealt with electric energy services because they are the main factor in the sustainability and development of societies in all areas of life, and we took an important aspect, which is the electrical transformers and the expected time for the failure.Reliability function methods, where the data followed the Whipple variation of parameters β0,β1,,B,P and the Monte Calo method (MCMC) to generate data close to the real reality. The failure time of these transformers and for the next ten years, and the graph of these expectations showed a noticeable decrease in the lifespan of electrical transformers. We put this research in the hands of the responsible brothers in the electrical departments for the purpose of drawing future plans that address this failure in the reconstruction of electrical transformers and address the problems that these transformers suffer from, especially in the summer seasons at the peak of the work of these transformers.

The genetic model is concerned with genetic traits or (Markers) for particular chromosomal regions whose traits are typically influenced by the environment. Multiple linear regression models can therefore be used to measure this effect. Consequently, techniques were employed, such as Knott regression. Extended Haley-Knott regression and the Haley model the Knott regression utilizing the regression technique and the Haley-Extended and Regression Marker (EM) For the purposes of the application, the (sim.cross) function within the R environment was used to simulate the F2 intercross population based on the additive QTL model.
The (sim.cross) function has been used to simulate a backcross population based on the additive QTL model with the presence of two fungal strains (A) and (B) in order to compare the effectiveness of the quantitative trait loci (QTL) methodologies.

Abstract:
The research aims to determine the relationship between the Iraqi dinar exchange rate and some economic variables for the period (2004-2020). Emphasizing the role of the Central Bank in order to maintain the stability of the exchange rate of the Iraqi dinar, at the very least, to be fixed for a certain period of time, especially after the Central Bank obtained its independence in (2004) under Resolution (56) for the aforementioned year, away from government interventions in its economic and financial activity.

Abstract
The research aims in general to review a theoretical review about banking digital transformation and the impact of accounting disclosure on cybersecurity and the role of banks in disclosing procedures related to cybersecurity through accounting and control reports and management reports. In order to give positive signals to stakeholders, or that there is a negative impact on the economic unit and the extent of the amount and value of the information disclosed, the study attempted to encompass the concept of digital transformation in the banking sector and to show contemporary technological experiences as it is a challenge and an opportunity at the same time. The challenge is the sector’s ability On the other hand, this transformation is an opportunity to compete with the banking sector in a digital environment. The digitization of banks is seen as the permanent challenge facing the banking industry currently. In this process of digital change, digital transformation in the financial industry is linked to the obstacles that seem to hinder The smooth implementation of the digital approach is one of the main challenges facing Digital transformation: The challenges of maintaining the confidentiality of information and those who deal with it and the risks of accounting disclosure of cybersecurity risks. The local academic accounting literature did not adequately address the topic of banking digital transformation and the impact of accounting disclosure risks on cybersecurity at the local and Arab levels. This study came to be a pioneer in this field. The main purpose of this qualitative exploratory study is to introduce the concept of banking digital transformation and disclose the risks of cybersecurity procedures and the expected effects of this relationship. By relying on the documentary descriptive approach due to the lack of a practical application of this technique, it relied on the available documents of research, literature and publications, analysing them and drawing conclusions that answer the research questions. The researcher has relied on the global trend in digital banking transformation in the banking sector and cybersecurity challenges in this vital sector by reviewing global research in this field and the direction of the Iraqi state. The Office of the National Security Adviser published the Iraqi Cybersecurity Strategy (ICS), in 2017, This step was the first major and public effort by the Iraqi state; In order to analyse the kinks of the national electronic policy; To draw a roadmap for the establishment of the country's superstructure electronic infrastructure to put Iraq on an equal footing with its international peers and allies
Keywords: digital transformation. Cybersecurity. disclosure.

Abstract
The aim of the research is to show the existence of a relationship between investment in foreign reserves and its impact on the budget of the Central Bank of Iraq and the extent of its impact on the Iraqi economy. Foreign currency to the central bank to obtain the local currency to finance its expenses. While the budget deficit negatively affects the foreign reserves due to the decrease in the sales of the Ministry of Finance to the Central Bank of Iraq, where the sales of the Central Bank of Iraq in the auction were greater than its purchases, which led to the withdrawal of those reserves. Therefore, investment is one of the main tools to achieve the goals of economic and social development. It is also the most important determinant of the growth path in developing countries, in particular the Arab countries, and not only because it is one of the components of aggregate demand, but also the most important determinants of the investor’s capital stock. Therefore, it is the future source for the expansion of production capacity, increasing job opportunities and growth rates. Growth strategies work to shift to the privatization of the economy, and to make room for the private sector to contribute a greater percentage to total investment and localization, and then studying investment and its determinants have become important for countries in their quest to achieve their growth. development and progress of its economy.

Abstract
The problem of the research was the poor awareness of the management of the Iraqi industrial economic units of the importance of integration between quality at the source with the addition of the sustainability dimension to it and the accounting of material flow costs, which would contribute to the production of defect-free products to achieve the zero defect, as the local industry faces intense competition with the products Imported and due to the poor awareness of its management of modern methods and technologies, these units are unable to compete with regional or foreign economic units. In order to address this problem, the current research aims mainly to study and analyze the philosophy behind quality at the source with the possibility of adding a dimension of sustainability to it, as well as studying and analyzing the philosophy of Accounting for material flow costs and areas of integration with sustainable quality at the source. The research also aims to study and analyze the impact of integration in achieving zero defect through application in the Iraqi industrial sector companies (pharmaceutical industries) represented by the General Company for the Pharmaceutical Industry and Medical Appliances / Samarra, a place for research, and after studying the reality of the company and the presentation of a proposed model and its application in it. The research reached a set of conclusions The most important of them were: The follow-up to the production process, starting from the stage of contracting and processing high-quality raw materials that take into account the aspects of sustainability, through the manufacturing stage, following up the process of material flow within the production stages and reducing the damage and waste that occurs in it, enables the company in question to achieve the zero defect, which guarantees the arrival of a free product of defects at a rate of (100%) to the customer, and it was found that the application of the proposed model for the integration of sustainable quality at the source and accounting for material flow costs achieves a set of positive results that work to avoid damage and achieve zero defect, as well as transforming both types of damage into a complete and sound production prepared for sale. The company in question can achieve additional profit as well as achieve cost savings when applying the proposed model.
Key Words:
Sustainable Quality at Source, Accounting for Material Flow Costs MFCA, Zero Defective ZD.

The research aims to study and analyze the compatibility between the green target cost and the dissemination of the sustainable quality function and its importance in building a sustainable competitive advantage, as well as the application of the compatibility between the green target cost and the dissemination of the sustainable quality function to build a sustainable competitive advantage in the Iraqi economic units by applying to one of the sustainable products in the economic unit The subject of the research, as the research problem enables the Iraqi industrial economic units to weakly keep pace with technological developments, the high costs of their products and the low level of their quality and sustainability as a result of their poor awareness of contemporary strategic management accounting techniques with their various methods, Among them is the green target cost and the deployment of the sustainable quality function. In order to test the research hypothesis, Al-Zawraa State Company for Electrical and Electronic Industries was chosen as the application. The research found a compatibility between the green target cost and the deployment of the sustainable quality function that achieves a sustainable competitive advantage.

The knowledge economy occupies great importance globally, regionally and locally, for its active role in developing the structures of the economy, and its impact on the gross domestic product. Iraq has adopted the application of the knowledge economy on its economy to catch up and develop the process of knowledge production, develop wealth, eliminate poverty, improve the standard of living of peoples and solve their outstanding and inherited problems, meaning building a solid economy that achieves recovery for the country's economy and prosperity for the people. This required substantial measures in its economic policy and changes in its various sectors, and this is what the research addresses by analyzing indicators of the impact of the variables of the application of the knowledge economy in the sectors of research and development, education, communication and information technology, and spending on them.
المقدمة

The traditional food stores face a set of difficult obstacles, the most important of which is the high cost and the heavy reliance on ineffective methods and means to reach the desired goals, and among these necessary, continuous and increasing needs is the need for foodstuffs, in order to meet the various human needs, and the need of Iraq is increasing Largely to food stores, due to the exceptional circumstances Iraq has gone through, such as wars and economic siege, which led to the spread of various types of diseases and the reason for this is due to the malnutrition that occurred to the Iraqi people as a result of wars and the economic siege that accompanied it for many years.
The researcher reached a set of conclusions and recommendations, and the most important conclusion is revealed by the standard of the degree of industrialization, the ability and ability of stores to adapt according to the values of production and its requirements. Production and production value not in line with the manufacturing ratio, the quantity produced within the storage unit. It is recommended that an integrated holistic system approach must be followed and access to correct and accurate data and information in order to facilitate a scientific evaluation of the efficiency of the economic performance of all food products within a short period, as well as to detect errors and obstacles that you encounter in order not to repeat them and work to increase production to achieve productive growth and productivity efficiency. Through the preparation of qualifying courses to raise morale and practical qualifications to reduce costs, which would raise production efficiency.

المستخلص
تناول هذا البحث تقدير معولية نظام الاجهاد والمتانة متعدد المركبات عندما يكون كل من متغير المتانة X ومتغير الاجهاد Y مستقلين ومتماثلين (i.i.d.) ويتبعان توزيع Topp-Leone، باستخـدام الطرائق التقليديـة وهي طريقة الامكان الاعظم وطريقة الوسيط والطرائق البيزية في ظل وجود دالة خسارة تربيعية باستعمال أسلوب الباحث (Lindley Approximation) بالاعتمـاد على دالة التوزيع الأولي (Weibull Distribution) ، واستناداً الى طريقة (Monte-Carlo) للمحاكاة تمت المقارنة بين الطرائق المستخدمة بالاعتماد على متوسط مربعات الخطأ (MSE) . اظهــرت النتائــج أن طريقـة بيز هي الافضـل لتجارب المحاكاة جميعها

Diversity has become one of the required phenomena to be available within public organizations, in light of the changes taking place in the global and international environment and in various fields. Therefore, it was imperative to study the impact of this phenomenon in various institutions, especially public ones, in most developing countries, including Iraq. The current research aims to analyze the relationship between The demographic diversity and institutional effectiveness of a sample of workers in public institutions included (500) respondents. The questionnaires were distributed to them randomly. Diversity is considered an independent variable and institutional effectiveness a dependent variable. The researcher used interview tools and questionnaires to collect information and data related to this research. Research hypotheses, and the results indicated that there is a significant positive relationship between diversity in its various forms (gender, age, length of service, educational qualification) and the effectiveness of public institutions. The environmental and demographic shifts witnessed by the Iraqi society, especially in the world Appreciate others and ensure that employees can work together despite their many differences.

The current study aims to shed light on the impact of the Ukrainian crisis on the volume of cash flows of oil-exporting countries and to identify the significant impact it has on the general cash flows of the state, both oil and non-oil cash flows. The current study relied on the descriptive-analytical approach, by reviewing books, magazines, and periodicals, in addition to reviewing previous studies related to crises and wars. 2022 As for the year 2021, it has relied on published reports from the Iraqi Sumo Company.
Introduction
Oil is the main source of cash flows in oil-producing countries, especially in developing countries. If we look at the revenues of the general budget of the oil-exporting countries in OPEC (the Organization of Petroleum Exporting Countries), we note that oil cash flows range between (40% - 85%) in these countries In Iraq, for example, this percentage reaches 90% according to the general cash flows published in the 2021 budget, and it is known that these cash flows are greatly affected in any global economic crisis or the event of war, as is happening now.
The study focuses on making a comparison between the volume of oil cash flows for the first quarter of 2021 and 2022, taking into account the increase in production and extraction costs, and then analyzing the available data to know the impact of this increase on Iraq's revenues, taking into account the specificity of Iraq as a country with debt Weak non-oil cash flows, as the operating budget constitutes approximately 82% of the budget volume and employee compensation (salaries) constitute (72%) of the operating budget volume, which was estimated in the year 2021 at a total amount of (101 trillion) one hundred and one trillion.

An analysis and review of existent literature on the effects of using XBRL on the quality of auditors’ reports was conducted. The keywords ‘XBRL,’ ‘auditors,’ ‘XBRL effect on auditing,’ "XBRL and auditors’ report," and "impact of XBRL on financial reporting" were searched on Science Direct and Google Scholar. These brought many results, which were sorted, picking articles and reports from recognized institutions and journals. The paper identifies that XBRL significantly reduces the time that goes into producing auditors’ reports, provides mechanisms for continuous auditing, ensures consistency and authenticity of data used in auditing, reduces audit costs and provides evidence to support auditors’ reports. However, lack of effective training on the use of the technology, excess confidence in the accuracy of the technology, errors of original entry, and the high cost of training auditors on how to operate XBRL, among others, have been identified as the negative impacts of the technology on the auditors’ report. The positive impacts outweigh the negative impacts, and XBRL contributes to better, more efficient, and more accurate auditors’ reports than other financial reporting systems used.

Abstract

Estimating the parameters of the Multivariate Normal Distribution is very important process in many statistical Application like the Principal Component Analysis or Canonical Analysis. The paper aims at finding robust and efficient estimators for the parameters of the multivariate normal distribution by using parametric method which is the reweighted minimum vector method RMV and compare it with another robust estimation methods like S estimation method in case of deferent sample sizes and deferent contaminated ratios. Results shows that the reweighted minimum vector is the best method via simulation and real data was taken from waist sewerage directorate minimum esquire error (MMSE) was used as a comparison tool between the two estimation methods.