journal of Economics And Administrative Sciences

Abstract:
The current research aims to explore the relationship and impact of conscious leadership, (self-awareness, awareness of others, and situational awareness), on strategic renewal, (context, content, process). The research problem relies on the following question: Do the responsible leaders in the Ministry of Planning possess a level of awareness to meet the requirements of strategic renewal for the present and the future? The research community consists of top and middle leaders in the Ministry of Planning, totaling 100 out of 104. Data analysis was conducted using statistical software, including SPSS v.26, Amoss v.29, and Picelscp Professor. Among the key findings, it is stressed that there is a need to enhance the importance of self-awareness, awareness of others, and situational awareness. The necessity of working on developing the process of identifying errors, addressing them, and the ability to take action can lead to base on the nature of employees\' work and responsibility in the field of strategic planning for important projects and pathways supporting the national economy in the future.
Paper type : Research paper

Abstract:
This study aims to test the influence of organizational citizenship behaviour (OCB) as an independent variable on public service motivation (PSM) as a dependent variable within the Companies Registration Department, a subsidiary of the Ministry of Trade. Data collection encompassed responses from 140 participants, spanning departmental managers, section heads, unit leaders, and staff members, obtained through a comprehensive questionnaire. The ensuing data analysis employed a descriptive-analytical approach, incorporating various statistical methodologies, such as mean computation, standard deviation, simple linear regression, and others, facilitated by statistical software packages such as (SPSS). Contrary to initial expectations, the research results negate the hypotheses and indicate a statistically significant relationship between these variables, as organizational citizenship behaviour positively affects public service motivation.
Paper type: Research paper
Keywords: Organizational Citizenship Behaviour (OCB), Public Service Motivation (PSM), Commitment to The Public Interest Introduction.

Abstract:
This research seeks to measure the role of mental models in their dimensions (equipment, implementation, interaction, compatibility, timing) in the strategic decision in its dimensions (identification, development, selection). The field of research consisted of three government insurance companies and seven private insurance companies in Baghdad. Obtaining the necessary data for the field aspect through questionnaires, personal interviews, and company documents, and the researcher adopted the descriptive analytical approach and the comparative approach, as a purposive sample was drawn of (63) individuals with the rank of assistant director and head of department in government companies from a population size of (71), while the number of The number of sample members for private insurance companies was (53) out of a population size of (69). A set of statistical methods were used to process the data, including (normal distribution test, exploratory factor analysis, Cronbach’s alpha test, questionnaire reliability using the split-half method, percentage, arithmetic mean, The standard deviation, the coefficient of variation, the multiple regression coefficient, the interpretation coefficient R2, as well as the Pearson correlation coefficient. The data were analyzed using statistical programs (SPSS V.26, AMOS V.23), and the most prominent findings of the research were the existence of a correlation A significant impact of mental models and their dimensions and the strategic decision with its dimensions.
Paper type: Research paper

Abstract:
The research aims to clarify the effect of competency-based human resources management and the resource-based approach on creative performance through the mediating role of the knowledge economy. As a result of the pressures and challenges faced by the Central Bank, which requires efficient, distinguished and knowledgeable human resources, the researchers prompted the researchers to choose these variables through which to address some problems. Its importance is to help business organizations focus on intangible assets more than tangible assets. The research was launched from two main hypotheses to explore the relationships of influence by analyzing the answers of the research sample, which included (223) individuals working in the Central Bank of Iraq. Data and information were collected using a questionnaire, personal interviews, as well as field presence. The data were analyzed using the statistical program (SPSS_V.19) and a set of statistical methods such as factor analysis, the arithmetic mean, the standard deviation, the coefficient of variation, the correlation coefficient (person), and the multiple linear regression equation. The most prominent findings of the research are the contribution of human resources management based on competence and the resource-based approach to more interpretation of creative performance when there are intermediate dimensions such as innovation and the economic incentive system. The greater the independent variables when there is a knowledge economy, the higher the explanation ratio. It is clear that human resources in the Central Bank have the ability to continuously raise their creative performance as a result of competencies and the internal competitive advantage of human, financial and material resources.
Paper type: Research paper

Abstract:
The idea of the research is to evaluate the extent to which risk management is applied in the work of the departments and formations of the Iraqi Ministry of Interior, and this is done by comparing the actual reality of the Ministry\'s work with the international standard for risk management, which is (ISO 31000:2018), as the problem of the research centers is the Ministry\'s lack of a clear definition that is clear about how risks are managed, and this can be seen after reviewing the strategic and annual plans, which showed that this topic was not included in them. In contrast, the research aims to determine the actual reality of the Ministry\'s work in institutional risk management by comparing this reality with the provisions of the ISO standard 31000:2018. To determine the gap and the level of application, the researcher relied on the Ministry\'s strategic plan to determine the research sample, which is divided into three axes, namely (administrative, service, and security), where three departments were chosen, namely (the Directorate of Financial Resources, the Directorate of Civil Defense, the Leadership Border Forces), and the checklist was designed based on the provisions of the standards used Equations (Weighted arithmetic mean and Percentage of conformity(, through which the extent of conformity with the requirements of the standards can be known. After conducting field tours, interviews, and reviewing the records and documents of the departments, the inspection lists were filled out, and the gap was calculated, which was (60%), which is a relatively large gap.
Paper type: Research paper

Abstract:
The objective of this research is to examine the impact of technology-based Customer Relationship Management (CRM) on sustainable competitive advantage in government and private banks in Baghdad. The research problem is summarized by the main question: “Have bank leaderships been able to leverage technology-based CRM for sustainable competitive advantage? And have they been able to maximize this impact?” Given the significance of the banking sector, government and private banks in Baghdad were chosen as the focus of this research. Commercial and Islamic banks were selected for the study, and the researcher conducted field visits to six banks (including Rafidain Bank, Trade Bank of Iraq, Alnahrain Islamic Bank, Al Taif Islamic Bank, Iraqi Middle East Investment Bank, and National Bank of Iraq). The research sample comprises 212 frontline employees, and the researchers employed a descriptive-analytical approach. A questionnaire was used as the primary data collection tool for the field study, consisting of 60 items covering the research variables and their sub-dimensions. Interviews were also conducted. After evaluating and testing the reliability and validity of the research measurement tools, the data were analyzed and hypotheses were tested using appropriate statistical tools, including the SPSS for data analysis. The results revealed a significant and meaningful impact of technology-based CRM on sustainable competitive advantage.
Paper Type: Research Paper

Abstract:
The search aims to detect the impact of strategic awareness with its dimensions (awareness of customer service, sales/promotion, product/service, competitive environment, as well as administrative/coordination awareness) as an independent variable on organizational readiness for change with its dimensions (appropriateness, management support, change efficacy, and personal benefits) as a dependent variable. The following questions summarize the main problem of the study: \"What is the effect extent of strategic awareness on organizational readiness? and What is the application level of the concept of strategic awareness in the industrial sectors of Iraq?\", to reach an actual model that fits the Iraqi environment for employing strategic awareness as an effort for achieving organizational readiness for change. For testing the hypotheses, the descriptive analytical method was used to complete the research depending on the questionnaire as a main tool for collecting data, which was distributed to the research community (The Automotive and Equipment Manufacturing State Company). Senior management in the researched company included a sample of 150 respondents. Several statistical methods, including mean, standard deviation, simple regression, and Spearman correlation coefficient were used. The results showed a significant effect of strategic awareness on organizational readiness for change, and that the dimensions of strategic awareness have an efficacious and essential effect on organizational readiness. The researched company\'s efforts to apply high levels of strategic awareness will reflect positively in achieving organizational readiness.
Paper type: Research paper.

Abstract:
This research paper aimed to determine the role of employee empowerment through three dimensions (independence, delegation of powers, and training) in achieving strategic excellence in a number of departments operating in the Baghdad mayoralty, as the employee empowerment strategy is considered one of the strategies of great importance that organizations need at the present time. With the technological and cognitive acceleration witnessed to bring about positive changes in its work, its existence requires organizational components provided by administrative leaders that are able to influence employees and direct them towards achieving success and excellence. The main research problem was represented by the following question: Is it possible to achieve strategic superiority at the level of the Baghdad Municipality through... Empowering employees? The study also aimed to determine the level of empowerment of workers in the departments of the Baghdad Municipality in the research community. To reach the research goal, the researcher relied on the descriptive analytical approach, and a questionnaire tool was used to collect the data required for the research. Statistical programs (SPSS.V.25, Smart Plas4) were also used. To analyze the data, a sample of 100 employees in a number of departments of the Baghdad Municipality was selected. The results of the research concluded that there was a positive effect of empowering employees in achieving strategic excellence. The dimension of delegation of powers had the greatest impact on strategic excellence, followed by the independence dimension and then the training dimension, respectively. The research shed light on the level of variables and the relationship between them in one of the non-profit bodies represented by the Municipality of Baghdad within the Iraqi environment..
Paper type: Research paper

Abstract:
The current research aims to test the relationship and effect of sustainable leadership its dimensions (cohesive diversity, organizational justice, employee development, progress and advancement, and work-life balance) as independent variables on entrepreneurial performance with its dimensions (creativity and innovation, reputation, proactiveness, self-evaluation) as dependent variables in the Ministry of Science and Technology. Additionally, the study seeks to identify the levels of availability and utilization of sustainable leadership that are more suitable for the current conditions in the ministry. The research aims to provide a set of recommendations contributing to the enhancement of the practice and adoption of the variables within the researched organization. Adopting a descriptive-analytical approach, the research collected data from 172 respondents representing various positions within the ministry (general manager, assistant general manager, center manager, department manager and section head). The data collection methods included a questionnaire with 48 items, supplemented by personal interviews and field observations as supporting tools. The researcher utilized statistical programs (Excel, SPSS V.28), employing appropriate statistical methods such as normal distribution tests, factor analysis, exploratory and confirmatory analysis, mean, percentage, standard deviation, and relative importance to test the hypotheses. The results indicate that the Ministry of Science and Technology has embraced sustainable leadership practices, demonstrating its inclination toward adopting its dimensions, including organizational justice, cohesive diversity, employee development, progress and advancement, and quality of work life, leading to an improvement in its entrepreneurial performance.

Paper type: Research paper

Abstract:
The research aims to demonstrate the impact of relationship marketing with its dimensions (trust, commitment, and satisfaction) in achieving the competitiveness of business organizations with its dimensions (market share, flexibility, and productivity and profitability) for a number of private Iraqi banks in Baghdad. One of the most important justifications for conducting the research is the need for banks to enhance the use of relationship marketing methods, and the importance of the research lies in attracting the attention of decision-makers in the researched banks to the need to pay attention to relationship marketing to achieve a competitive position in the banking business environment. The main hypothesis was formulated to measure the effect between the research variables. The descriptive analytical method was used to achieve these tests. A questionnaire was designed and distributed to a random sample of administrative leaders (members of the board of directors) in the investigated banks to collect the necessary data. The data was analyzed using the statistical program (SPSS.V.25), and one of the most important findings of the research is that there is an influence relationship between relationship marketing in its dimensions and the competitiveness of business organizations.
Paper type: Research paper

Abstract:
The current research aims to clarify the impact of organizational fitness with its dimensions (sensing, decision-making, and execution/practice) as an independent variable on digital transformation with its dimensions (leadership, infrastructure, and resource mobilization) as a dependent variable in the management of construction and projects at the Ministry of Higher Education and Scientific Research. The researcher employed a descriptive-analytical approach and used various statistical tools such as SPSS V21, AMOSE, and Excel to analyze the relationship between the main research variables, answer theoretical and applied questions, examine the level of correlation and influence, and utilize statistical methods like regression coefficients, correlation coefficients, means, standard deviations, and variances. Additionally, various charts and graphs were used to illustrate the relationship between the research variables and their sub-dimensions. The sample was randomly selected from employees of the construction and projects company, with a research community size of 224 and a sample size of 142. One of the key findings is that the impact of organizational fitness and its dimensions plays a crucial role in enhancing digital transformation. Simply put, when attention is given to promoting and effectively implementing organizational fitness in management, the level of digital transformation in the organization is elevated. It\'s worth mentioning that some dimensions of the digital transformation variable have not been adequately implemented in management, prompting upper departments in the organization to reconsider promoting these concepts due to their importance in advancing and improving the organization\'s projects.
Paper type: Research paper

Abstract:
The main purpose of this research is to diagnose the role played by strategic intelligence through its five dimensions (foresight, systematic thinking, future vision, motivation, and partnership) in enhancing organizations\' crisis management capabilities. The research problem highlights a lack of awareness regarding the importance of utilizing strategic intelligence in addressing crises faced by organizations in practical settings. Therefore, the significance of this research lies in providing a set of mechanisms that contribute to addressing this issue. Additionally, the research aims to achieve several objectives, including diagnosing the application of strategic intelligence and crisis management within the studied organization. to achieve the research objectives, a descriptive analytical approach was used, encompassing both theoretical and applied aspects. A questionnaire was employed as the primary data collection tool, distributed to a purposive sample of 118 employees within the General Traffic Directorate. After statistically processing the data using various central tendency measures (agreement percentage, mean, standard deviation, difference coefficient, and relative importance), as well as correlation and simple linear regression analysis available in the SPSS-V23 statistical software, the research yielded results confirming the significant impact of strategic intelligence in enhancing the capabilities of employees within the General Traffic Directorate to address crises that hinder their ability to carry out assigned activities and tasks.

Paper type: Research paper

Abstract:
This study aimed to investigate mechanisms for enhancing project completion speed through the application of artificial intelligence techniques. The study adopted the approach of \"Using LSTM Networks for Predicting Project Delay Times,\" and the researchers utilized data from 3530 residential units for training, testing, and prediction. Selecting project delay times as a focus was driven by their significant impact on vital project completion. The research problem centers around the main question, \"Can LSTM networks be successfully used to predict project delay times?\" The significance of the study lies in utilizing Long Short-Term Memory (LSTM) neural network techniques to improve the prediction of project delay times, thereby enhancing project planning and management, reducing delays, and increasing efficiency in execution. Among the key findings, it was revealed that LSTM networks can effectively enhance the prediction of construction project delay times, exhibiting high accuracy and retrieval rates. Introducing this advanced technology to project management can lead to improved scheduling, planning, and reduced delays, ultimately contributing to enhanced work efficiency, productivity, and more accurate strategic decision-making.

Research Type: Research Paper.

Abstract:
This research aims to diagnose the level of embodiment of environmental sensing strategies in the National Security Advisory in Iraq. The importance of the research is evident from the importance of the topic it deals with. Environmental sensing in its three dimensions (Prediction strategy, scaling strategy, and Lockdown strategy) is one of the crucial issues in the success of organizations of all kinds. In addition to the importance of the researched organization (NSA), which is one of the most important components of ministries and security institutions and its active role in ensuring the security and stability of the country at the national and global levels. The problem of the research is how to read environmental variables by the (NSA) in a proactive manner through which it can make decisions that help it in preparing and drawing operational and strategic plans, as the research question expresses (what is the nature and level of interest in environmental sensing strategies at the NSA). The research included a sample of (90) respondents who hold positions in the NSA, and the questionnaire was used as a main tool for data collection. A group of statistical methods were used supported by the statistical program (SPSS) in order to obtain the results. The most important results were the variation in the embodiment of environmental sensing strategies in the research sample within the (NSA), where the prediction strategy came in order, then the scaling strategy, and finally the Lockdown strategy, respectively.

Paper type: Research paper
Keywords: Environmental Sensing, Prediction Strategy, Scaling strategy, Lockdown Strategy, National Security Advisory (NSA).

Abstract:
The current research aims to study the impact of enlightened leadership - represented by role model, developer, servant, communicator, visionary, changer - as an independent variable, on organizational sustainability - which includes direction, behavior, organization, guidance and evaluation. . As a dependent variable among a sample of university leaders. At the University of Baghdad. Knowing the extent of colleges’ interest in research variables and dimensions. The problem is limited understanding and use of enlightened leadership to achieve sustainability in the college environment. The research asks: Do informed leadership practices have an impact on organizational sustainability in the colleges of the University of Baghdad? What kind of relationship between them? The researcher used the descriptive analytical method in conducting the research and chose an ambitious sample of 160 respondents from leadership positions such as college deans, their assistants, and department heads. The primary analytical tool was the questionnaire. A total of 160 valid questionnaires were collected for statistical analysis. The researcher also used personal interviews and various statistical programs, including SPSS V25, to extract primary data. Using descriptive and inferential statistical methods, including validity and reliability testing, confirmatory factor analysis, calculating means and standard deviations, and the Pearson correlation coefficient, the researcher reached several conclusions. One of the key outcomes was the overall trend of colleges at the University of Baghdad towards enhancing their organizational sustainability by adopting informed, innovative, service-oriented leadership and improving assessment.
Paper type: Research paper

Abstract:
Purpose: This research discusses the nature of the relationship between digital marketing tools and marketing literacy.
Theoretical framework: The topic of marketing literacy is a modern marketing topic, (Rahmanto et al., 2023). Several researchers have reported good results on the impact of social media on digital literacy (Arafah and Hasyim, 2022), digital marketing, and digital literacy (Suparno et al., 2023). However, there is a scarcity of research addressing the impact of digital marketing tools on marketing literacy.
Design/methodology/approach: This study relied on the descriptive analytical approach in collecting and analyzing data and arriving at the results. Earthlink Company was chosen as the site for implementing the research, and the research sample represented the company\'s customers and users of its services. The questionnaire was used as a tool for collecting data, and the number of respondents reached 159 individuals.
Findings: there is an impact and a correlation between digital marketing and Marketing literacy, as the use of digital marketing tools helps improve the level of awareness among consumers. This research recommends the company increase its reliance on digital marketing tools to market its services and recognizes the necessity of relying on online marketing to provide sufficient information about products, services, and payment methods to consumers.
Research, Practical & Social implications: We suggest a future research agenda and highlight the contributions made to digital marketing tools on marketing literacy.
Originality/value: Marketing literacy has not been tested previously in the Iraqi environment. Therefore, this research seeks to shed light on digital marketing tools and clarify them so that companies can benefit from these tools in marketing their activities across various digital platforms.

Abstract:
Abstract:
The research provides several analyses, scientific evidence, and theoretical evidence, which clarify the relationship between the exchange rate in Iraq and the import of a group of intermediate goods for the period 2010-2021, as the research problem is represented by the problems and obstacles that caused a decline in the level of local production, and which contributed to an imbalance in output. GDP, and then an imbalance in the (non-oil) trade balance within the current account of the balance of payments. The research discussed the basic concepts of the exchange rate and its determination mechanism, price elasticity, intermediate goods and the relationship between these variables. After that, price elasticity coefficients were arrived at for three intermediate goods imported to Iraq: ordinary cement, resistant cement, and diesel oil for engines, according to the price elasticity formula, according to partial economic theory. The research aims to reveal the response of local demand for these goods through the effect of the exchange rate in Iraq, which translates the prices of these goods locally.
Moreover, a statement: Does the exchange rate in Iraq support local production by importing these goods? Is there a commitment to control border crossings and internal price control to prevent monopoly? What is the role of documentary credits as a tool for financing imports in Iraq? The research results showed that the exchange rate in Iraq needs to consider the necessity of these goods and their competition with local production.

Abstract:
Abstract:
The research highlights the foreign direct investment environment in Iraq, and the importance of adopting the multilateral international agreement on trade-related investment measures (TRIMs), in light of Iraq’s accession to the world trade organization, in order to promote foreign direct investment. Investing in Iraq. Promoting an investment environment with international acceptance to attract foreign investments to Iraq, specifically in the Iraqi air transport sector, reviewing the most prominent challenges facing the investment environment in the Iraqi air transport sector, and obtaining the benefits and positives of these investments. The research aims to find an appropriate mechanism to achieve accession to the TRIMIS agreement and its implementation in the air transport sector, after overcoming the obstacles that appear before joining the world trade organization, in addition to clarifying the nature of the agreement with regard to investment procedures related to trade in goods and services. And reaching a future vision for foreign investment to develop the air transport services sector in Iraq. The results of the research showed that Iraq is capable of building a distinguished service sector, due to its financial and human capabilities, in order to improve the services of the Iraqi air transport sector, which leads to increasing the number of passengers, increasing flights, increasing the Iraqi air fleet and raising revenues, which contributes to increasing the added value. of the transportation sector in GDP.

Abstract:
The research addresses the reality of government investment spending in Iraq and its potential impact on the agricultural sector. Agriculture is considered one of the most important economic sectors in the country, as it contributes to achieving food security. However, the sector is witnessing several challenges that affect its productivity and development, including the need for more government investment.
This study represents an attempt to analyze the impact of government investment spending on the agricultural sector and estimate the extent of its impact on productivity. The study is based on an in-depth review of the available literature and analysis of data related to government investment spending and the performance of the agricultural sector.
Through data analysis, the research indicates that there is a negative impact of the lack of government investment on the agricultural sector, and this is reflected in a decline in productivity. Based on these results, the research presents proposals to improve the reality of government investment spending to enhance and develop the agricultural sector, in addition to specific conclusions to improve government investment spending in the agricultural sector, including enhancing financing, providing technical support to farmers, and developing agricultural infrastructure.


Paper type: Research Paper

Abstract:
Foreign reserves are important in supporting the local currency, as the Iraqi economy maintained an optimal level of foreign reserves and the(CB) contributed to sterilizing the money supply, confronting the increasing spending of the Ministry of Finance, and maintaining the stability of the local currency exchange rate, as the study aimed to analyze the impact The window on inflation rates, which is one of the direct tools used by monetary policy. The problem of the study is that rentier economies suffer from weak transmission and effectiveness of traditional channels, so the window for selling foreign currency must be followed. The study concluded that the (CBI) maintained an optimal level of foreign reserves, The monetary sterilization mechanism achieved positive and acceptable results despite the many increases in government spending, and the Central Bank was able to eliminate the pluralism in exchange rates and gradually reduce inflation rates. After inflation was recording an increase of 53.1% in 2006, the Central Bank was able To reduce it to (6%) in (2021) And the results of the econometric analysis showed that there is a direct relationship and cointegration between foreign reserves and the window for selling foreign currency, as the value of (Bounds test) reached (8.1621).

Paper type: Research paper.

Abstract:
Oil is considered important and dominant part in the world of energy, especially industrialized and emerging countries, in terms of solidity and production, and it is difficult to dispense with it, especially in the transportation sector. Oil and gas played an important role in pushing the economic movement forward, throughout history, and despite its importance, it is considered largest part of environmental pollutant, most developed countries have begun to search for renewable energy of various types for security, economic, and environmental reasons, despite its high cost compared to fossil fuels.
The aim of the research was to identify global expectations for renewable and non-renewable energy sources, and also to identify the repercussions of renewable energy sources on traditional ones, including Iraq, which depends entirely on oil. The study proved through the hypothesis that the role of oil will not decrease in the global energy balance for the coming decades despite the pressures. "The economic, environmental and renewable energy competition is directed towards the depleted resource for that the biggest role will be for gas as well."
The research reached several results: “Oil will not be depleted tomorrow,” despite the pressures towards this depleted resource, especially this problem facing the producing countries, and Iraq is part of these countries. Accordingly, Iraq, as a producer of oil and gas, must take practical steps to reduce dependence on oil and move towards alternatives and develop them. By investing in its oil industry and developing it to promote renewable energy that is complementary in the short term and an alternative in the long term, that is, searching for environmentally friendly sources to reduce the phenomenon of pollution, taking into account that the world will abandon fossil fuels in the future, according to Hubbert’s theory, or alternative sources must be replaced Protecting its economy, diversifying its sources, legislating laws, increasing investment, and exploiting its geographical location, which enjoys a comparative advantage, in exploiting renewable energy.
Paper type : Classification/Research Paper

Abstract:
The stock market is one cornerstone of an economy, and relying on limited financial resources in any country has become increasingly challenging. Recognizing the significance of the financial market in bridging the financing gap in the economy, most countries have acknowledged its pivotal role, especially in the aftermath of numerous global financial crises. This acknowledgement involves mobilizing savings from surplus entities to deficit entities and channeling them into various investments by issuing financial instruments such as stocks, bonds, and government securities. Consequently, the financial market provides liquidity and cash flow, creating a fiscal space that can be utilized to fund developmental investment projects without the need for external borrowing and the associated risks of high interest rates on loans, which can impact the government's ability to repay. Therefore, the primary objective of this study is to analyze the reality of the Iraqi securities market (ISX) using financial market indicators and the government's ability to leverage the financial market to generate high financial, which Iraq's government needs. Thereby expanding the government's Fiscal space. The research revealed that the Iraqi securities market (ISX) needs more capacity to diversify its financial sources and attract local and international investments. Additionally, there is an almost complete absence of the issuance of government securities, which could contribute to creating the government's Fiscal space.

Paper type: Research paper.

Abstract:
The study aims to the extent of the ability of these banks to influence economic growth through economic indicators such as their financial assets and the extent of their size and development from year to year, as well as the indicator of credit granted by Islamic banks in Sudan to the Sudanese economic sectors, as well as the indicator of the financing formulas in force in these banks and the quality of those indicators in contributing to the productive process through the production of goods and services, which indicates an increase in GDP and thus the progress of economic growth Islamic banks in Sudan and The purpose of the research is to find out the impact of Sudanese Islamic banks on economic growth in Sudan and Faisal Islamic Bank of Sudan was chosen to infer this goal are an integral part of the global Islamic system that relies on Islamic law, and one of the most important results of the research is the existence of a close link and influence of Islamic banks in economic growth and contribute to this growth in multiple ways, including financing small and medium-sized enterprises.
The most important paper results that contribute to supporting economic growth in Sudan, where the necessary financing is provided for these projects, which have a role in providing employment opportunities and increasing productivity and revenues, as well as Islamic banks finance agricultural projects and agricultural investments to enhance productivity and exports. Islamic banks in Sudan also invest in vital sectors such as food industries, textiles, tourism and energy.




Research type : Research Paper

Abstract:
The development of the subject of bioinformatics may be attributed to the exponential growth of biological data, namely the huge amount of high-dimensional gene expression data. The discipline of bioinformatics efficiently tackles issues in molecular biology through the use of optimization, computer science, and statistical methods. The present study introduces a new optimization strategy, namely the proposed conjugate gradient method (PNCG), for the purpose of learning a fuzzy neural network model using the Takagi-Sugeno approach. This study presented a novel algorithm that addresses the issue of delayed convergence seen in the Polak Ribière Polyak (PRP) and Liu-Storey (LS) techniques by using the PRP method. The research used simulated and real datasets to empirically evaluate the suggested method. The results of the study demonstrated that the suggested method exhibited superior performance compared to other well-established methods. The experiment included the use of three publicly available datasets related to cancer. The findings indicate that the proposed approach is both extremely efficient and feasible, hence exhibiting a significant degree of efficacy in terms of average training dataset time, average training dataset accuracy, average testing dataset accuracy, average training dataset mean squared error (MSE), and average testing dataset MSE.
Paper type: Research paper

Abstract:
This paper aims to use semi-parametric regression to balanced longitudinal data model, where the parametric regression models suffer from the problem of strict constraints, while non-parametric regression models, despite their flexibility, suffer from the problem of the curse of dimensionality. Consequently, semi-parametric regression is an ideal solution to get rid of the problems that parametric and non-parametric regression suffer from. The great advantage of this model is that it contains all the positive features included in the previous two models, such as containing strict restrictions in its parametric component, complete flexibility in its non-parametric component, and clarity of the interaction between its parametric and non-parametric components.
Based on the above, two methods were used to estimate a semi-parametric balanced longitudinal data model. The first is the Bayesian estimating method; the second is the Speckman method, which estimated the unknown nonparametric smoothing function by employing the kernel smoothing Nadaraya-Watson method. The Aim was to make a comparison between the Bayesian estimation method and the classical estimation method. Three different sample sizes were used in the simulation studies: 50, 100, and 200. The study results showed that the Bayesian estimating method is best at low variance levels (1,5), whereas the Speckman method is best at high variance level (10).

Paper type: A Research derived from Dissertation Ph.D.

Abstract:
This paper presents a method for addressing the issue of outliers in fuzzy data. The method involves calculating a new distance between fuzzy numbers using various kernel functions, based on the fuzzy least squares method. The parameters of the fuzzy regression model were estimated in cases where the explanatory variables were non-fuzzy, the parameters were fuzzy, and the response variable was both fuzzy and an outlier. These estimators were then compared to the Fuzzy Least Squares method (FLS) using Mean Square Error (MSE) through simulations with different sample sizes (25, 50, 100, 150) and levels of outliers (0, 0.10, 0.20, 0.30). The results showed that this method, utilizing the new distance, achieved the best results in the presence of outliers.

Paper type: Research paper.

Abstract:
In some time series, especially financial time series, the high/low frequency sometimes occurs in short time scale, or for a specific period, the phenomena happen such that not observed in the rest of the time series; in the situation, decomposition of the time series into constitutive series can be very useful ,because the wavelet transform has the ability to transform the time series into low-and-high-frequency information, which allows detecting trends, breakdown points, and discontinuities in the data that may it is lost when other analysis methods are used. to cope with non-stationary time series forecasting and with the aim of improving the forecasting accuracy of the volatility pattern in exchange rates , we use the wavelet transform with hybridization methodology to build a hybrid model combining Maximal Overlap Discrete Wavelet Transform (MODWT), Autoregressive Integrated Moving Average (ARIMA), GJR- GARCH model and Radial Basis Function Neural Network(RBFNN) model, so that it is capable of capturing the volatility in financial time series, by applying it to the Chinese Yuan exchange rate for the period ( 2015/1/5 to 2022/11/11) , where the wavelet transform technique provides a useful feature based on data analysis, which improves the performance of the model. The time series of exchange rates were analyzed into their (approximation and detailed) coefficients at three levels using the Maximal Overlap Discrete Wavelet Transform (MODWT). The experimental results of this research demonstrate that the proposed model has a higher prediction accuracy than the single models (SVR and RBFNN) and other hybrid models (MODWT-ARIMA-GJR-GARCH-SVR and ARIMA-GJR-GARCH).


Paper type: Research paper.

Abstract:
Count data represents a number of defined events that occur within a specific time frame for explanatory variables in the form of integers, and discrete distributions are among the probability distributions that use count data. The most famous of these distributions is the Poisson distribution. However, sometimes a change in the pattern of the random variable period may occur, such as the absence of the zero value, which requires finding a distribution that fits such a change, and that is the Zero Truncated Poisson Distribution (ZTPD).

This research aims to find a suitable model for the effect of non-zero value of data on any phenomenon and to use it to build a Zero Truncated Poisson Regression Model. This is done by selecting the best method out of three methods: Gauss-Newton (GN), Iteratively re-weighted least squares (IRWLS), and the Newton-Raphson algorithm method embedded in Maximum Likelihood (N-RAMEML), using the Mean Square Error (MSE) criterion, by simulating the Monte Carlo method using the R language program. This is done by changing different factors such as sample size (30, 70, 100, and 150) and the number of explanatory variables, repeating each experiment 1000 times. The study showed that the IRWLS method outperforms the N-RAMEML and GN methods.


Paper type: Research paper

Abstract:
In this research, we investigated addressing the challenges associated with the seasonal allergic medical drug inventory system. The focus was on determining the optimal demand by calculating the Economic Order Quantity (EOQ) and achieving the lowest cost within the Pharmaceutical Industries and Medical Supplies company in Samarra. The primary objective was to efficiently meet the demand for seasonal allergy medications by identifying the optimal demand for medical drugs. The study encompassed two types of seasonal allergy medications, namely Samatifen drink and VALIAPAM 2 pills. The calculation of the lowest cost involved two methods: the multi-component production model without deficit, with restrictions, the solution was done using the classical method (normal) and mathematical analyses, utilizing tools such as QM and Win Qsb. Additionally, linear quadratic bilevel programming (LQBP) was employed. The LQBP model comprised an upper-level decision maker (leader) and a lower-level decision maker (follower). The transformation of the bilevel model into a single-level model was accomplished through the application of Karush-Kuhn-Tucker (KKT) conditions, and the solution was obtained using the modified simplex algorithm. The study's findings underscore the effectiveness of the LQBP method in identifying the optimal solution for the inventory problem by calculating the lowest cost. This approach significantly reduced medical drug inventory-related costs, with a value of 1,496,700,000 Iraqi Dinars (ID) and a production of 1200,700 ID. Notably, this cost was considerably lower than the total cost value obtained using the classical method, which was 1,719,166 ID/year, with a production of 2526,1773 ID. Therefore, bilevel programming (BLPP) demonstrates superior efficiency, providing more accurate and cost-effective solutions. This research emphasizes the potential of bilevel programming in optimizing medical drug inventory systems and contributes to the advancement of operational research in the healthcare sector.
Paper type: Research Paper

Abstract:
The purpose of this article is to improve and minimize noise from the signal by studying wavelet transforms and showing how to use the most effective ones for processing and analysis. As both the Discrete Wavelet Transformation method was used, we will outline some transformation techniques along with the methodology for applying them to remove noise from the signal. Proceeds based on the threshold value and the threshold functions Lifting Transformation, Wavelet Transformation, and Packet Discrete Wavelet Transformation. Using AMSE, A comparison was made between them , and the best was selected. When the aforementioned techniques were applied to actual data that was represented by each of the prices, it became evident that the lifting transformation method (LIFTINGW) and the discrete transformation method with a soft threshold function and the Sure threshold value (SURESDW) were the best. Consumer prices will be the dependent variable for the period of 2015–2020, and Iraqi oil (Average price of a barrel of Iraqi oil) will serve as the explanatory variable. The methods described above have proven effective in estimating the nonparametric regression function for the study model.

Paper type: Research paper.

Abstract:
The Nineveh Grain Store project is considered one of the important projects in the Ministry of Commerce/General Company for Grain Trade in general and Nineveh Governorate in particular. The research problem focused on the fact that many projects are slow and not completed on time, and the reason is the lack of keeping pace with the technological development of developed countries at the present time, which leads to delaying the duration of project completion, and this in turn leads to high costs and thus failure to complete the project on time.The main objective of this research is to use the Linear Programming (LP) method to formulate two mathematical models: the first is to obtain the project completion time (critical Path (CP)) for the Nineveh in normal time. The second is to build a mathematical model to find the desired time to complete the project in the crash time. The results of solving the mathematical model using the program (Win Q.S.b V2) demonstrated the efficiency and accuracy of this mathematical method and the program used and their importance in scheduling projects in general and the Nineveh Grain store project in particular in light of achieving the project goal and making the optimal decision.

Paper type: Research paper

Abstract:
This research investigates the mediating role of Accounting Information Relevance (AIR) in mitigating Information Asymmetry (IA) through the implementation of Information Technology Governance (ITG) practices within the context of private commercial banks in Iraq. IA is a persistent concern in financial markets and firms, as it can lead to adverse consequences such as agency problems and reduced efficiency. The sample for this research comprises 99 employees from five private commercial banks operating in Iraq, and data analysis is conducted using the Smart PLS. By focusing on the unique setting of Iraq's private banking sector, this research contributes to the existing literature by shedding light on the effectiveness of ITG practices in a transitional economy. The research hypothesizes that the implementation of ITG practices positively influences the reduction of IA within these banks. Moreover, it proposes that AIR serves as a mediating mechanism, whereby the enhanced ITG practices lead to more relevant and timely accounting information, subsequently reducing IA. The findings of this research have implications for both scholars and practitioners in the fields of finance, accounting, and ITG. By examining the mediating role of AIR, this research finds that the combined relationship between ITG, AIR, and IA did not produce statistically meaningful outcomes in our examination. This suggests that the combined impact of these variables might not follow a linear pattern or could be contingent on specific contextual factors. It is possible that further investigation is necessary to elucidate the subtleties of this relationship.

Paper type: Research paper

Abstract:
The research aims to clarify the impact of adopting International Financial Reporting Standards (IFRS) on the asymmetry of accounting information. To achieve the research goal, the researchers selected commercial banks listed on the Iraq Stock Exchange as a research community, specifying (12) commercial banks as a sample for the research, and relied on the financial statements. Actually, for a period of (6) years (2013-2018), divided into (3) years before the adoption of IFRS and three years after the adoption of IFRS.A measure of the dispersion of financial analysts' forecasts was used to measure the impact of adopting IFRS on the asymmetry of accounting information. The researchers reached a set of conclusions, the most important of which is that the main reason for most countries in the world moving towards adopting IFRS has resulted of the developments witnessed in the financial markets have witnessed in the last two decades, economic units searching for sources of financing have turned to capital markets located outside the borders of their country in search of better investment opportunities because of the intensity of savings and investments in global markets

Paper Type: Research Paper

Abstract:
In an effort to enhance the applicability of accounting data for international oil corporations operating in Iraq, this study delves into the role of Financial Reporting on Carbon Emissions (FRCE). The researchers explore the overarching concept and significance of the Relevance of Accounting Information (RAI) in general, with a specific focus on its application to accounting information related to carbon emissions. The study also addresses the financial reporting of carbon emissions in industrial companies. Using two mathematical models, namely the Informational Content Model (ICM) and Autoregressive Integrated Moving Average (ARIMA), the researchers conduct an in-depth analysis of eleven years' worth of financial statements from Dana Gas, forming the basis of this study's sample. The analysis is performed using SPSS. Several conclusions have emerged from the study, with a pivotal finding being that ensuring the relevance of accounting information related to carbon emissions aligns with both user requirements for accounting information and the imperatives of environmental preservation. Moreover, the study underscores the impact of financial reporting on carbon emissions programs and greenhouse gas emissions on the relevance of accounting information, thereby influencing the overall quality of financial reporting. The study highlights that enhancing the suitability of information through financial reporting on carbon emissions contributes significantly to elevating the standard of financial reporting for the firm. As a recommendation, the researchers advocate for compliance with local laws or international treaties regulating carbon emissions, emphasizing the inclusion of accounting information and financial reports detailing expenses associated with carbon emissions in these compliance efforts.
Paper type :Research paper

Abstract:
The research aims to clarify the concepts of Forensic accounting and the economic dimension of sustainable development and to explain the relationship that links them, and The research starts from a basic problem: the extent to which Forensic accounting contributes to achieving the economic dimension of sustainable development, To achieve the goal of the research, the researchers created a questionnaire consisting of two parts to test the two research hypotheses, The research sample consisted of (112) individuals working (academics and professionals) in the Federal Bureau of Financial Supervision and its affiliated bodies in Baghdad, and the researchers reached a set of Results , one of the important: That Forensic accounting has a positive and moral impact on the economic dimension of sustainable development, that the application of Forensic accounting in the local environment contributes to the efficiency and effectiveness of the professional performance of economic units, contributes to the preservation of public funds, and drives economic development, leading to the economic dimension of sustainable development..

Research Type: Research paper

Abstract :
In recent years, many economic units have suffered losses as a result of a series of internal and external factors that led to an increase in their costs compared with expected revenues as a result of the use of high-cost materials, in addition to the environmental impacts as a result of their manufacturing waste ,To address this problem, the researcher used continuous improvement technology, used the Japanese approach, and identified high-cost raw materials. In addition to being harmful to the environment (copper, tin, antimony, and arsenic), to replaced with aluminum and calcium alloys, which in turn led to reducing battery costs and protecting the environment. The researcher conducted field work for the General Company for Automotive and Equipment Manufacturing (the factory Batteries) in the Babylon 2 laboratory with the aim of etermining the cost of the raw materials used in the manufacture of the battery and replacing them with other materials that are less expensive and less harmful to the environment , The researcher reached a set of results, the most important is that using continuous improvement technology leads to reducing costs and working to produce a safe product that does not danger to humans. And the environment, as well as using the Japanese approach of continuous improvement and replacing materials (copper, tin, antimony, and arsenic) with less expensive materials and less harmful to the environment, which leads to reducing environmental pollution and at the same time reducing costs.

Paper type : Research Paper

Purpose: The study examines digitalization literature on office administration efficiency in firms from management, marketing, finance, and accounting in Jordan Companies.
Theoretical framework: The questionnaire regularly compliments Digital Transformation (DT) on Office Management Efficiency (OME) contributions. Participants say digitalization improves job effectiveness, validating the findings. The concepts were supported by multiple questions.
Design/methodology/approach: We focused our analysis on 34 research papers related to DT and OME for the period from 2017 to 2024. Based on bibliometric analysis, this paper highlights the prevailing trend of current study in the field of DT and OME, by providing a detailed bibliometric analysis of the research trend and development for the last eight years, due to the increasing reliance on DT, including investigating the countries, journals and keywords of the research.
Findings: Statistical data and participant answers reveal that DT improves OME across disciplines. Results show digitization's advantages and how digital tools, and technology have enhanced production.
Research, Practical & Social implications: DT may boost organizational efficiency. A key benefit of DT for office administration is automation. Automation may save workers time and allow them to focus on important duties. Technology like robotic process automation may reduce human labor and boost production. Digital technology can streamline processes, automate tasks, increase communication, and boost performance using data analytics. Businesses must prioritize DT to compete and grow sustainably in the digital age.
Originality/value: Manage documents, communicate, schedule, and delegate tasks. Digital platforms help office managers streamline, collaborate, and accomplish tasks on time. Finaly, this study provides evidence of the lack of interest in the impact of DT on office management. Finally, the data analysis identifies several potential research issues to be investigated in relation to this relationship, which serve as an area for future research.

Abstract:
The study aimed to take austerity measures to address the public budget deficit in Egypt, as the public budget deficit is one of the most important economic problems that affects the public financial situation, and the Egyptian economy does not differ from the rest of the world’s countries in terms of the increasing public budget deficit. The analytical approach was used to show the impact of the financial austerity policy on the public Budget deficit. Egypt succeeded in adopting a policy of financial austerity, as after several years of slow growth and weak economic performance, the Egyptian economy began to recover. The financial situation improved as a result of the implementation of the value-added tax and reductions in energy subsidies, in addition to the floating of the pound, Which led to the improvement of the external sector and, thus, an increase in exports in exchange for a decrease in imports, in addition to the International Monetary Fund and many international evaluation institutions praising the results of the economic reform program, as these institutions modified their view of Egypt positively and praised the success of liberalizing the exchange rate, which confirms the increasing foreign investor confidence.

Abstract:
Oil is considered important and dominant part in the world of energy, especially industrialized and emerging countries, in terms of solidity and production, and it is difficult to dispense with it, especially in the transportation sector. Oil and gas played an important role in pushing the economic movement forward, throughout history, and despite its importance, it is considered largest part of environmental pollutant, most developed countries have begun to search for renewable energy of various types for security, economic, and environmental reasons, despite its high cost compared to fossil fuels.
The aim of the research was to identify global expectations for renewable and non-renewable energy sources, and also to identify the repercussions of renewable energy sources on traditional ones, including Iraq, which depends entirely on oil. The study proved through the hypothesis that the role of oil will not decrease in the global energy balance for the coming decades despite the pressures. "The economic, environmental and renewable energy competition is directed towards the depleted resource for that the biggest role will be for gas as well."
The research reached several results: “Oil will not be depleted tomorrow,” despite the pressures towards this depleted resource, especially this problem facing the producing countries, and Iraq is part of these countries. Accordingly, Iraq, as a producer of oil and gas, must take practical steps to reduce dependence on oil and move towards alternatives and develop them. By investing in its oil industry and developing it to promote renewable energy that is complementary in the short term and an alternative in the long term, that is, searching for environmentally friendly sources to reduce the phenomenon of pollution, taking into account that the world will abandon fossil fuels in the future, according to Hubbert’s theory, or alternative sources must be replaced Protecting its economy, diversifying its sources, legislating laws, increasing investment, and exploiting its geographical location, which enjoys a comparative advantage, in exploiting renewable energy.
Paper type : Classification/Research Paper