AL-Qadisiyah Journal For Administrative and Economic sciences

Abstract : In this paper , the lag weighted lasso (lwlasso) is compared with lasso and alasso to deal with effect of
lag in linear time series models. The lwlasso methods are more stable than the other methods in the comparison.
Consequently, lag weighted lasso methods are capable to dealing with lag effect . In particular, the lag weighted
lasso methods with w^R2 and w^R3 weights gave the best results compared with the other methods.

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

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.
Keywords: 2SLS, outliers, HLP, influential observations, Studentized, LM

Abstract : In spite of all the difficult circumstances and fundamental irregularities that surround Iraq, the country's
growth and the backwardness of the country's economy, should, therefore, be directed towards economic reform for a
comprehensive development industry. This requires an analytical study of all obstacles to economic development in
Iraq, Through the state, should not only be a theoretical framework but should avail from the experiences of other
countries by giving a role to the private sector as well as the economic diversification of our country.
By the dependence on the Iraqis individual and civil society in order to distinguish the main impediments to growth
in Iraq, the analytical method and through the inclusion of all forms of development in Iraq, so as to formulate a
developmental as a start point to the Iraqi economy because it possesses the important elements and opportunities,
To achieve the goals and objectives of development, we must begin with the parts, and follow by the reality of the
Iraqi economy, until the access to total, depending on the method of inductive.
under the absenteeism of the intellectual program of the Iraqi economy to the political forces that have ruled Iraq
after 2003, a new phase that marked the transitional period, which based on shifting the political nature of the
regime and the transformation of the economy towards a market economy. The economic transformation program
was part of a distinct development strategy and the Charter of the International Covenant, but all improvement
efforts floundered because of the absence of the national economic vision, the absence of the national political and
economic project, and because of the lack of clarity of priorities set by the economic decision-makers, whose goal
was to transform the oil sector from dominant and funded into a productive sector of wealth through its contribution
to stimulating other sectors.
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 Research based on a PhD th

Abstract : Whether we "eat to live or live to eat" remains the same, as we are consuming beings, we live by
consumption and for this we seek and its tools and means to defend and fight, and even investment if we go deep in
our analysis represents a transitional consumption in its nature and final in its functions according to economic logic
. Our study examines the interests of economists in this phenomenon in terms of their development laws , the ethics of
their organization and their motivations for economic growth, with an emphasis on trying to measure the relationship
between consumption as an independent variable and the GDP in Iraq for the years 1990- 2015 as a dependent
variable, taking into account the varying objective conditions of the extent of the study period and swing between a
raging war and a delayed breakthrough, if we just tried and that we have sinned away from the sincere intention and
effort.
It can be concluded that consumption and investment are two dimensions of a single process.Investment is in fact
sustainable consumption through the interaction of its components, creating final consumer tools and media, and
consumption by nature is a hidden investment whose inputs shift from the solid image to its decaying counterpart,
that is, from matter to energy as the fuel without which it lived. Being on the face of the simple, so our description of
consumption as the fruit of production is as we say that death is the end of life, both inevitable and inevitable

Abstract:
The purpose of this research is to demonstrate the impact of non-financial disclosure on financial performance
represented by the market value of a sample of companies listed in the Iraqi Stock Exchange for the period (2014-
2017), the statistical program R was used to analyze and test the hypothesis of research, as well as testing (F), (t), (r)
and (R2), the research reached several conclusions, the most important of which was the significant effect of nonfinancial disclosure on financial performance represented by the market value of shares of the insurance sector
companies, while there is no impact for banking sector companies, the research also concluded a set of
recommendations, most notably the need to educate investors in the Iraqi Stock Exchange the importance of nonfinancial information disclosed when making their an investment decisions, as it provides information working to
reduce the uncertainty and increase their confidence in the company

Abstract:
The legal reserve is one of the monetary policy tools used by the CBI as a percentage of deposits with commercial
banks to protect deposits from liquidity risks as well as control an important aspect of liquidity by influencing banks'
ability. To create money and credit grants, the study concerned of the effect of the legal reserve on the volume of
monetary credit in Iraq for the period (2010 - 2017), numerous of conclusions were reached the most important of
which was the reduction of the statutory reserve to 15% cash credit is granted in Iraq

Abstract
The aim of the current study is to test the direct impact of the environmental texture through its four classifications
(Placid, Randomized Environment, Placid, Cluster Environment, Disturbed-Reactive Environment, and Turbulent Fields) on
organizational decline. For the purpose of data collection, the study relied on the questionnaire as a main tool that was
prepared by developing measures in the light of the ideas contained in the articles of specialized researchers and theorists in
the field of study variables. To achieve the goal of the study, (192) of the leaders of private higher education were targeted
(the university president, the university president’s assistant for scientific affairs, the university president’s assistant for
administrative affairs, the dean of the college, the assistant dean for scientific affairs, the assistant dean for administrative
affairs, the head of the department) working in (129) A university and a private college in the governorates of the Middle
Euphrates, with a total community of (335) members of university leaders, distributed to them the study tool (questionnaire
form) to survey opinions about the variables of the study. Confirmation factor, validity and reliability test, mean and
standard deviation, Pearson's simple correlation coefficient, simple linear decline equation, multiple linear decline equation,
coefficient of relative variance, and relative importance. By adopting statistical programs (AMOS V.26, SPSS V26, SMART
PLS V.3.3). The results proved the validity of the study’s hypotheses, and the study came out with a set of results, perhaps the
most prominent of which is that the environment in which private universities and colleges operate is a turbulent environment
characterized by high complexity and dynamism, in addition to an impact of the environmental texture on organizational