AL-Qadisiyah Journal For Administrative and Economic sciences

Abstract : This paper seeks to re-address the challenges education and especially higher education have faced in
recent years, both at national and international levels. In this paper, we focus on higher education institutions with
an economic profile in Iraq and we intend to identify, from a marketing point of view, the links between a series of
elements that influence their proper functioning. This research aims to determine the marketing strategies influence
of higher educational institutions with an economic profile influence and the influence of differentiation strategy
implementation. The main problem that this research tries to solve is the gap between the existing marketing
orientation adopted by the Iraqi higher educational institutions and the needs of both national and international
labor markets. As part of this approach, the effects of labor market orientation components on the differentiation
strategy and performance of a higher educational institution is considered. Several hypotheses are tested, such as:
the relationship between student orientation and differentiation strategy is direct and positive, the relationship
between the orientation towards competition and the differentiation strategy is direct and positive, the relationship
between the inter-functional coordination and the differentiation strategy is direct and positive, the relationship
between differentiation strategy and performance is direct and positive. The statistical analysis of the data aims to
harness the collected data and to test the previously formulated hypotheses. In this regard, SPSS (IBM SPSS
Statistics version 19) and AMOS (version 20) are used. Student orientation involves building an open relationship
between them and college, so that their educational experience is as positive as possible. This should not lead to the
conclusion that students' wishes should guide the entire educational process, or that their vision of what higher
education means must be transformed into reality.
This approach can also lead to student retention, a favorable word-of-mouth advertisement, and an increase in the
number of enrolled students. In this research, we have shown that market orientation has an important role and is
positively associated with the differentiation strategy and we believe that the practical implications of this outcome

Abstract : The importance of the study came from the importance of international accounting standards to be guide
and guidance of the accountant in the performance of his work, and the adoption of international financial reporting
standards (IFRS/IAS) gives the financial statements more confidence and relevance, and makes them reflect the high
degree of economic events ,which helps them to make investment decisions at the local and international levels,
especially with regard to banks and financial institutions as one of the important investment sectors in the economic
development process.
The need to shift to wards adoption of international financial reporting standards in the local environment be being
to 2022.
The implementation of these standards is one of the main requirements for opening up the development of an
accounting system that contributes to the development of the local economic environment. Iraqi banks.
This situation requires a transition to a new financial reporting method and the use of new tools to address the
function of the accounting system in order to provide accounting information that meets the needs of investors,
owners, financiers and others.
The objective of this study is to evaluate the use of the financial statements in accordance with international
standards based on the fair value approach in improving the transparency of the financial statements in order to
rationalize investors' decisions. In order to achieve this, the important and necessary data for the financial and
statistical analyzes were compiled on the Iraqi Stock Exchange reports for 2010-2016 and published financial
statements And the use of a number of appropriate statistical methods to measure the impact of the adoption of
international accounting standards on investor decisions including the arithmetic mean, standard error, standard
deviation and the Shapiro-Wilk test, The research reached a number of conclusions, including the accompanying
application of international accounting standards (IFRS / IAS). However, despite these constraints, the adoption of
these standards at the same time leads to improvement The quality of the information stated in the financial
statements.
Keywords: Adoption of International Accounting Standards (IFRS / IAS), Investor Decisions.

Abstract : In this paper, the quantile minimum average variance estimator method (QMAVE) and the sparse
quantile minimum average variance estimator with lasso penalty (LQMAVE) were proposed. In addition, this paper
introduced an inclusive study of QMAVE and LQMAVE. Efficient algorithms proposed to solve QMAVE and
LQMAVE minimization problems. The real data analysis and simulations were used to examine the performance of
QMAVE and LQMAVE, respectively. From the numerical results, it is clear that the QMAVE and LQMAVE are
useful methods in practice.

Abstract|: In the literature, there is not significant works than dealing with identifying of influential observations
(IO) in the two stages least square (2SLS) models. It is a clear that when a set of high leverage points (HLPs) are
exist in a data set, the traditional and the robust diagnostic approaches fails to classify correctly the IOs. This issue
is because of the masking and swamping affects. In this work, we propose a new robust detection approach based on
Modified Cook distance to identify the IO and to reduce the masking and swamping effects. The proposed method
called modified Cook distance based on modified Generalized Studentized residuals denoted by MGt-MCD. In
addition we suggested a new cut off point depend on the Jackknife after bootstrap. To evaluate the performance of
our proposed method, a popular data set and a Monte Carlo simulation study were used. The results refer to the
proposed method have good performance compared with some existing method to identify IOs in the 2SLS