magazine of college Administration&Economics for economic & administration & financial studies

:In order to get at a model that leads to accurate predictions, it is necessary to search for the method of selecting the most important variables to be included in the model, especially when the data under study suffer from the problem of Co-Linearity , and the presence of many phenomena in our daily life, The main objective in this paper to compare among the methods of estimate unbiase parameters of the regression model ,OLS, Unbiase Ridge Regression and Lasso Regression and we consider MSE and P-Value as measures of comparison, a random sample of 100 women's fertility was withdrawn to study the factors affecting the number of children born as dependent variable and many independent random variables is (woman age , the age at married , graduate of woman , graduate of husband , women's weight, women's use of contraception, women's smoking, Age of Husband, job of husband, Marriage Period, Number of Dead Children, Hours of Exercise per Week, hours of female sleep per day, women taking drugs, duration of breast feeding, mother's job), data were suffering from a linear multiplicity problem, It was found that the Lasso regression method has the best estimation methods for owning the MSE, followed by the method of the unbiased ridge

: The study examined the measurement and analysis of the dynamic effects of fiscal policy instruments on output in the US economy for the period 1990-2017. Financial policies aim to achieve stable levels of unemployment, prices and economic growth, depending on the use and guidance of the appropriate tool for this goal.
The research started from the hypothesis that the guidance of fiscal policy instruments in accordance with their possible effects to achieve the objectives in the short and long term based on the level of natural output in the economy, as well as the appropriate mix of monetary policy, will make them more effective in addressing the problems of the local economy, Economic growth. The importance of research is to illustrate the dynamic effects of fiscal policy instruments on GDP in the US economy.
The research was based on the method of inductive analysis by analyzing the chronological development of the data of the search variables for a given time series, and then extrapolating the reality and analysis of the economic phenomena and their development during the research period, and then devising the resulting economic effects. To measure the dynamic effects of fiscal policy on output, the ARDL model was used, ie the self-regression of distributed distributions.


One of the main findings of the research, according to the short term, is that the changes in government expenditures have a negative effect. The increase in government spending in the short term can cause competition of the private sector and thus reduce the gross domestic product. It is clear that the increase in tax has a negative negative effect in the short term, as taxes will inhibit the economic incentive of individuals and thus negatively affect output. In the long term, it is clear that an increase in government expenditures will have a positive effect on output over the long term, since the benefits of public projects may be complementary to private sector activity.
Keywords: fiscal policy, static impact, dynamic impact, economic growth

This study aims at knowing the level of work stress(nature of work,work load, role ambiguity , and roleconflict) that instructors in University of Alqasim Al-Khadraa ,are wxposed to .It also aims at knowledge of the effects of that stress on istructors performance(ability, motivation, possibilities) to know the the best solutions , suggestions and conclusions for that. The sample of the study is composed of 30 subjects.The study concludes that the major factors of stress is that the work of those instructors affect their familial relationships and instructors work through contracted policies and istructions. Thus the study recommends that it is necessary to lessen the load on those instructors and avoid contracted policies and instructuions to avoid the lack of motivation and activity.

The main objective of the auditors is to serve the users of the
financial statements by expressing their opinion on the integrity and reliability
of the financial statements prepared by the management on the outcome of their
operations and their financial status. This requires them to follow procedures
that will help them to provide appropriate satisfaction about the status of the
company. Analytical procedures are one of the most important means for the
auditor to perform the necessary verification tests on evidence. These
procedures aim at the reasonableness of the value of the elements of the
financial statements in the light of the value expected by the auditor for the
same value. Analyzing the auditor in the identification and diagnosis of
ordinary and unusual cases in the items of the financial statements and
evaluating the work of the company, and determine the extent of their viability
and contribute to reducing the detailed tests carried out by the auditor and the
implementation of the audit work at the lowest cost and time, so the research aims to identify the procedures The extent to which the auditor has relied on the results of the analytical procedures, the identification of the illegal conduct used in the financial statements, and the role of analytical procedures in the detection of illegal conduct In the financial statements. In order to achieve the objectives of the research and test hypotheses,

Accounting disclosure is the general framework of accounting
information. It is an important principle in the preparation of the financial
statements, as it is the fundamental basis on which generally accepted
accounting principles are accepted. This statement calls for the disclosure
of all information that helps users of this information to decide whether
they are within the unit The research problem is based on the idea that
insufficient information in the financial statements of companies subject to
income tax leads to the non-adoption of these lists in the estimation of
income, etc. The study concluded that financial information useful in
determining taxable income should be disclosed

The study aimed to examine and explore the relationship between
dynamic knowledge as an independent variable and intellectual capital as an
mediation variable and then determine the effect of this relationship in
enhancing the organizational pride of a sample of employees at the Furat
University East Technical. To achieve the objective of the study, the
researcher tested several main hypotheses, to determine the effect of dynamic
knowledge on the organizational pride and then know the effect of the
relationship between dynamic knowledge and intellectual capital to enhancing
organizational pride. The study was based on the analytical exploratory
approach and based on the analysis of the opinions of a target sample of
academic professors in the university by 100 lectures and analyzing the data.
The research came out with several conclusions, the most important of which
is the strong correlation between knowledge and intellectual capital.
Keywords: Knowledge dynamics, intellectual capital, organizational pride

The study deals with the governance and its impacts on
the banking reputation by presenting a theatrical aspect of the study
variables as well as the practical aspect which contains questionnaire
for to find out the role of governance in the banking reputation which
represent the independent variables while the dependent variables
stands for the banking reputation. the research tries to answer a
number of questions concerning the problem of the research for
instant ( does the governance contribute in achieving the banking
reputation )
The purpose of the research is represented by analyzing the
relationship between the governance and banking reputation variables
to determine the level of commitment of the private banks by utilizing a
sample of governance through its dimensions. the whole research
dealt with the Iraqi private banks listed in the Iraqi stock exchange of
18 banks , as for the sample of the research consisted of the best five
banks listed in the Iraqi stock exchange. The research concluded a set
of conclusions, the most important is that ( the governance and the
banking reputation has a great importance in the development of the
banks business and maintaining it for a long term

The research focused on the role of integration between the
application of innovative accounting methods and the distribution of indirect
industrial costs in reducing the cost of the product by analyzing the level of
the company's application of innovative accounting tools and the application
of modern distribution systems in a sample of Iraqi industrial companies
listed in the Iraqi Stock Exchange for the financial years 2016 , 2017, 2018)
and based on the sub-reports presented to each company and through this
.analysis and application reached the goal of research and test hypothesis
The most important finding of the research is that innovative accounting is
one of the most important elements on which most of the international
companies depend on maintaining their strength in the markets and achieving
their future goals, as well as working to provide the information environment
strong, accurate and efficient about the company and in a way that helps them
.overcome administrative problems and achieve Customers desire
The most important thing recommended by the research is the need for Iraqi industrial companies to use the technological andachieve optimal production at the lowest cost as well as the need to integrate
electronic systems and organization in the company in a way that provides
accuracy and credibility in the work as well as providing Self-control of
.resources information systems to activate the role of innovation in order to

The impact of monetary policy on the growth of gross national
product on the Iraqi economy for the period (1995 - 2017)
The transition to a market economy and activate the forces of supply and
demand in the management of the Iraqi economy, consider the one of the
most important procedural steps that have been adopted for the
advancement of the Iraqi economy and modernize in accordance with
visions based on stimulating individual initiatives and reduce the role of the
state, which exhausted after two decades and a half of wars and economic
sanctions, Despite the absence of an economic strategy that sets the course
of this transformation, many ministries and government institutions have
initiated this goal, which has cost some confusion in performance, which
gave the opposite impression to supporters of these measures.
The monetary policy in Iraq has played a key role in balancing the macromonetary
variables in the Iraqi economy after the fall of the former regime as
a result of the independence
obtained by the Central Bank of Iraq and freedom from the central
constraints that prevailed before the science of 2003.
In order for monetary policy to play its full role in achieving stability, it
must reach the level of optimization to achieve the country's objectives of
macroeconomic stability, development and comprehensive employment,
which are similar to the same objectives as the central bank in the overall
economic objectives aimed at achieving the economic prosperity of the
country.
The objective of this study is to identify the failures in the performance of
monetary policy and to evaluate the efficiency of the modern monetary
instruments used. The objective of this study is to identify the tools of
monetary policy that are effective in achieving high economic growth rates
and to identify the effects and causes that impede economic growth and
prosperity. As a currency auction, which contributed greatly to the reduction
and control of inflation despite the exorbitant costs of those policies.
The problem of research is the suffering of the Iraqi economy from sharp
increases in the supply of money, which in turn leads to a rise in the general
level of prices and thus the deterioration of the Iraqi exchange rate, and then low rates of economic growth. The research started from the hypothesis that the monetary policy tools during the period from 1995 to 2003 had a negative impact on economic growth rates, while the effect of this after 2003 changed to become positive.The first side discussed the theoretical framework of monetary policy and economic growth, while the second discussed the monetary policy in Iraq for the period (1995 - 2017), while the third was devoted to measure the
impact of monetary policy in growth Economic situation in Iraq for the period

The Knowledge economy is the engine of economic growth at
the present time, especially in developed countries . lt is a Knowledgebased
and information-bassed economy.There are several componets of
the Knowledge economy R&D information infrastructure, the existing
education system and the Knowledge society. Human development is
another important concept related to training the human element And
development and education, as human development aims to improve the
health, education and living standards of individuals, there are indicators of
human is the index of income and social Welfare and education, and the
Knowledge economy is linked to the relationship With human denelopment
(H) the number of switches affects the Knowledge economy by 9%
according to the R2 standard and the marginal tendency of spending on
Health for the number of switches is positive (0.49) in (BD-2) and (6.35)
last year (BD-1). There is no correlation between the expenditure on the
health and the number of switches according to the granger test (7.36) and
(0.04) were lower than the (F) value of the original model (ver) 0f (41.06)
and the trace signal for joint integration at a significant level of 5% while the
kinetic analysis (variation of variance) and over the next ten years indicated
the effect of the number of switches in the expenditure on health.

The purpose of the research is to clarify the reality of the
application of electronic auditing in Iraqi commercial banks from the point of
view of the external auditor and the extent to which the auditors understand
the importance of using information technology in the audit process. The
researcher used the SPSS program for statistical analysis based on the
five-dimensional Likert scale, the mean, the standard deviation and the
relative weight. The researcher also reached a group of The results were
the most important: a significant impact of the process of electronic auditing
on the external audit process from the point of view of the external auditors.
The researcher also recommended that government agencies and
supervisors monitor the audit offices in order to make technological
improvements in their work,

The objective of this research is to measure the extent to which : Abstractdynamic capabilities can support the fundamentals of the authentic leadership through the flexibility of human resources applied in the civil colleges in Karbala city. In order to achieve this, the dimensions of dynamic capabilities (sensor, learning, integration, coordination) have been adopted based on (Pavlou&El-Sawy,2011), and the dimensions of human resource flexibility (flexibility of behavior, skill, Human resources practices, have been adopted based on (Wright&Snell,1998), while the dimensions of authentic leadership (self-awareness, balanced treatment, relational transparency, internal moral perspective) were based on (Walumbwa et al.,2008).
A selection of civil colleges was selected as a field of research through the distribution of a questionnaires (56) of the members of the councils of the faculties of the research sample, as well as personal interviews. The correlation coefficient (Person), the F-test was used to determine the significance of the regression equation, and R2 was used to explain how much the influence of the independent variable in the intermediate variable and the dependent variable.
One of the most important conclusions of the research is that the flexibility of human resources is an active mediator of the influential relationship of dynamic capabilities in strengthening the authentic leadership components of the faculties of the research sample in the newly opened Iraqi educational environment towards activating the national university education.

The research aims at identifying the effect of the internal and external
public debt and the resulting inflation on the GDP in Iraq. Some statistical and
standard tools were used, such as the silence test, to determine the stability of
the time series for the period (2004-2017) The methodology of joint integration
(Johansen) was used to find out the balance between long-term research
variables. The research found that the relative importance of public debt
fluctuated during the research period. GDP by sample static when the first
difference, the research found that there is a relationship Twaznip long term
between research class variables (0) public debt internal and external long-term
has a positive impact on the GDP and thus raise the level of economic growth

The research dealt with the management of sustainable
operations through their dimensions (environmental protection, labor
force, Supply chain, community contributions, governance, ethics and
quality of products) as an independent variable, and Excellence
performance through its dimensions (leadership, resources, employee
motivation and customer satisfaction). The research included identifying
the correlation and influence relationships between the main and
secondary variables. The research included two main hypotheses for the
measurement of correlation and effect relationships. It was applied in the
Union of Food Industries Ltd. in Babil Governorate. The research was based
on interviews and questionnaire to collect information. The research
population was 168 workers, while the research sample was 122 workers,
which were determined according to the equation (Steven K. Thompson,
2002: 10). The research used a set of statistical tools and tools for the
purpose of processing The results were obtained by means of the statistical
package program (Spss, ver.20). The results of the statistical package (Spss,
ver.20) were obtained and all the main and sub-variables of the sample
were obtained. He concluded that producing high quality products in line
with the customer's requirements will increase the customer's satisfaction
in a way that leads to consumption of their products. For competitive
products that do not have a rewarding quality level Products produced by
the organization that researched. He recommended the need to focus on
increasing competitiveness through the production of high-quality products
that enable the organization to compete with the products of competitors
that reach the customer easily as a result of Iraq's openness to the products
of competitors that reach the Iraqi market easily and clearly.

The research aims at identifying the role played by the
accounting disclosure of CSR in influencing the consumer decision to
purchase goods, as well as providing the appropriate methods by which to
measure the social elements and measure their correlation with the growth of
sales.
In order to achieve this objective, the research used the inductive method
in the theoretical and analytical methods in the practical aspect for the
purpose of testing the hypothesis of research in a sample of the Iraqi
industrial companies listed in the Iraqi Stock Exchange for the financial
years 2016-2017-2018.
The most important finding of the research is that accountability of social
responsibility is one of the most important elements that require Iraqi
companies to do more to pay attention to them because they represent their
commitment to the social aspects towards external parties and there is a
disparity between companies on social spending due to the different nature
of each company And weak demand for products.
*

The importance of research comes through the role played by
profit-sharing policy in making the right decisions by investors in the shares
of other companies, especially companies that make up their investment
portfolios of the shares of multiple companies, as the policy can be divided
fixed profits on the mechanism of investment portfolio, which helps Iraqi
investment companies To cover the losses incurred by the shares of a
company from the profits of another company.
The objective of the research is to know the most important policies adopted
by the Iraqi companies, their diversity and their impact on the various
decisions of the company, as well as conducting an analytical study to
develop the mechanism of the formation of the investment portfolio by
following the policy of the most stable and fair profits.

As a result of the tremendous technological developments that
have taken place in our world today as we live in the third millennium and the
rapid developments that are taking place in all aspects of economic life, banks
should examine the risks surrounding them, especially the credit risks and the
economic value added.
The aim of this research is to describe and diagnose the extent of the
existence of "credit risk and its impact on economic value added" in the
sample bank research,
Identify the extent to which the bank is exposed to the credit risk study,
identify the extent to which the bank has achieved positive or negative
economic value.
The main research tool was the financial analysis of credit risk indicators
through two indicators: (Total Loan to Total Assets Index (x1), Ratio of
Provision for Doubtful Debts And the calculation of the economic value added
(y) of the bank for the sample of the research and for the period mentioned.
SPSS v24 was used for the purpose of testing the hypotheses related to
correlation and effect. The research reached some conclusions.

In this article I try to present the situation of gas international
market and also the role played by the Middle East region on this market that
has a high potential of production and export. The largest gas reserves are in
the Middle East region but they are not developed due to difficult technical
conditions, poor transport infrastructure, and lack of needed funds and
investments. But the main problem is represented by great political and
military tensions existing in the region which has a long negative tradition in
maintaining and fueling a conflictual situation mirrored by successive wars and
military conflicts. One can see a permanent confrontation between major local
powers and between major world powers which create high obstacles to social
and economic progress. In my opinion democracy and cooperation are the only
viable alternatives based on a new vision upon international political and
economic relations. It is extremely important that great powers like USA, EU,
China to be more involved in this region in order to provide enough economic,
financial and technological support for developing gas projects, which may
contribute to regional political stability and to the acceleration of Middle East
economic development.

The subject of e-governance is one of the most recent
topics. It has been discussed electronically in many researches and
studies. In our research, Strategic Planning of the Faculty of
Management and Economics / Babylon University to find out the
extent and presence of electronic governance in higher education
services directed to both teachers and students has been The
second aspect of the research was the practical analysis of the
responses to the concept of strategic planning and electronic
governance We found a practical conclusion that there is a
correlation and mutual effect between strategic planning and e governance.

Changes in recent years in all economic, social and
technological aspects have made the cost accounting system
traditionally focused on production cost activities. The pre-production
and post-production costs ignore them. The concepts of cost
accounting have expanded and are based on the analysis of cost
activities in the flow of production processes and the elimination of all
Forms of waste and loss in order to reduce costs and improve the
quality of the product over its life cycle.
From this logic, the concept of cost-accounting has been integrated
with Kaizen's lean and cost-effective industrial cost management
system to overcome traditional cost accounting problems applied in the
Najaf Cement Plant, reduce operating costs in production processes,
provide correct data, and improve product quality To achieve customer
satisfaction

Relationships with small organizations tend to change continuously
and rapidly. Your accomplishments in this field, which makes you feel
surprised and influence your face. Life in the first land on the extent of the
efficiency of public administration performance in understanding and
understanding current and future goals ,Because one of the features of good
management is, dynamic, and rapid response to scientific and technical
development and progress if not, and no, imagine that it has been
modernized .Among the most important of these trends is sustainable
development, which aims to update and develop the performance of the
state’s administrative apparatus and streng then its capacity and capabilities
to achieve the administrative e development renaissance by introducing
fundamental changes in management systems by introducing all that is new
at the system level or at least by setting standards to improve its main
elements such as structures Administrative, personnel and administrative
process, to reduce the tedious office complications and create the
appropriate administrative climate for the completion of compre hensive
development plans.