Journal of Business Economics for Applied Research

The research aims to identify the impact and the relationship between green accounting (as an independent variable) in terms of commitment, economic efficiency and strategic location and the dimensions of sustainable development (as a dependent variable) in terms of the social dimension, the economic dimension and the environmental dimension. The study attempts to achieve its aims through a survey of the opinions of accountants and auditors at the Northern Technical University, To achieve the goal of the research, a questionnaire was prepared and distributed to the sample of the investigated organization as a random sample including (30) individuals. The study concluded that there is a positive impact of green accounting on the dimensions of sustainable development, which was represented by the social, economic and environmental dimensions. It was also clear from the study that the interest in applying green accounting will increase the efficiency of achieving sustainable development goals, as well as the optimal use of resources, energy and waste treatment according to programs, and preparing reports that include relevant information that contributes to reducing the damages of environmental pollution, planning and decision-making. The results also showed that the majority of the sample members support the importance of green accounting and in connection with achieving sustainable development. The research emphasized giving importance to green accounting and its relationship and impact on sustainable development, which will achieve efficiency, effectiveness and increase confidence in accounting information

The current research seeks to determine the extent of the contribution of artificial intelligence methods to solving industrial problems, especially those related to production planning, and on this basis, this research included a theoretical framework for production planning and genetic algorithm in light of what came from Arab and foreign sources related to these topics, and this research also adopted a field framework for designing A program using the programming language (MATLAB) to design a genetic algorithm program to improve production planning in the Ishtar Light Industries Company in Baghdad, The researchers chose both the freezers lab and the models as a field of study, and the current research, in light of what was presented by the genetic algorithm program, reached a number of conclusions, the most important of which is the genetic algorithm effectively contributed to reducing both the total time and the total cost of production and thus improving production planning in the field of study, and in light of that A set of proposals has been presented that can be used by the management of the company in question regarding the use of artificial intelligence methods in the industrial field.

The current research seeks to determine the extent of the contribution of artificial intelligence methods to solving industrial problems, especially those related to production planning, and on this basis, this research included a theoretical framework for production planning and genetic algorithm in light of what came from Arab and foreign sources related to these topics, and this research also adopted a field framework for designing A program using the programming language (MATLAB) to design a genetic algorithm program to improve production planning in the Ishtar Light Industries Company in Baghdad, The researchers chose both the freezers lab and the models as a field of study, and the current research, in light of what was presented by the genetic algorithm program, reached a number of conclusions, the most important of which is the genetic algorithm effectively contributed to reducing both the total time and the total cost of production and thus improving production planning in the field of study, and in light of that A set of proposals has been presented that can be used by the management of the company in question regarding the use of artificial intelligence methods in the industrial field.
Key words: production planning (pp), Genetic Algorithm (GA).

The aim of the research is to identify the role of the supervisory body in enhancing the institution’s capabilities to reduce financial and administrative corruption with a review of the components of the effective supervisory system, and to identify the supervisory activities that limit the occurrence of corruption and the responsibility of internal control in discovering corruption. The researcher used the descriptive approach in conducting the research through Collecting data from its primary and secondary sources, where a questionnaire was prepared specifically for this purpose, and distributed to the research sample of (50) auditors in Iraqi government departments represented in (the Federal Financial Supervision Bureau, the officials of the Monitoring and Auditing Department in the formations of the presidency of the Central Technical University, the workers In the Department of Monitoring and Auditing in a group of Iraqi universities) and the use of the Statistical Analysis Program (SPSS) in analyzing data, and testing hypotheses. Effective and possessing expertise helps in detecting fraud cases, and thus leads to the reduction of corruption in government institutions. The research concluded with a set of recommendations that were among the most important: the need to pay attention to financial control as one of the most important elements of an effective supervisory system, adopting continuous training for employees of the supervisory body to keep pace with modern audit mechanisms.

The study aimed to identify the importance of using accounting analysis using financial ratios and extracting the results of the analysis to show the financial situation to support investment decisions for Iraqi companies. The study indicated the importance of accounting analysis through the use of financial ratios (liquidity ratios, activity ratios, profitability ratios, debt ratios) for the companies surveyed. The ratios and results of the analysis differed, and first results emerged for some companies and were ahead of the rest of the other companies. This means that there is an importance for accounting analysis using financial ratios Which in turn supports investment decisions in those companies that affect the decisions of current and potential investors, and the most important recommendations were to use the rest of the types of accounting analysis such as horizontal and vertical to show their impact on investment decisions and focus on modern accounting analysis methods that fit with global economic developments and provide training and development courses for specialists in accounting analysis in the company To work on evaluating the financial performance of companies.

The current research aims to demonstrate the role played by information monitoring activities through data and information collection and general survey of tourism markets and tourists in improving promotional activities in tourism organizations and potential? Two main hypotheses have been formulated, one of them: There is a statistically significant effect of information monitoring in improving tourism promotion, and a questionnaire was prepared and addressed to the employees of the Rixos Hotel and was (60) collected, classified and analyzed to reach the desired results, and several points were concluded, the most important of which are: The availability of informational monitoring would improve the marketing activities of tourism services in general, and promotion in particular, and based on the conclusions, proposals were developed, the most important of which were: Tourism organizations should pay attention to collecting accurate data and information about the tourism market and current and potential tourists by paying attention to the dimensions of information monitoring, especially In tourist seasons and occasions

The current research aims to highlight the impact of information quality through its characteristics and qualitative dimensions of (accuracy, clarity, appropriate timeliness, reliability) and its impact on delegation of authority. This is because the quality of information is of great importance to the decision maker when delegating the authority and authority to take the decision he deems appropriate without referring to the direct manager or senior management in the organization. Therefore, two variables were addressed in this study, the independent variable is the quality of information in its dimensions above, and the approved variable includes the delegation of authority.To achieve the objective of the current study, it has adopted the descriptive and analytical approach and applied it to a sample of workers in the General Directorate of Education in Nineveh Governorate, which consists of It consisted of (350) people, and (309) questionnaires were retrieved and subjected to analysis, and the statistical program (Amos) was used. For the purpose of analyzing the data of the researched field and extracting the diagnostic description of the variables, and in light of this, the current study reached a set of conclusions, the most important of which is the presence of an effect of the quality of administrative information in the delegation of authority, and this reflects the extent of the impact of the dimensions of the quality of administrative information combined in the delegation of authority. While the study suggested developing and maintaining information systems and periodically reviewing the quality of information with appropriate planning for it.

The research aims to identify some of the obstacles that direct Iraqi women to access top jobs. The researcher used a questionnaire that included, in addition to personal information, ten paragraphs, which the researcher believes could be one of the important obstacles for women. The questionnaire was distributed to a large sample of workers in many Iraqi state institutions through social media and e-mail that was obtained through electronic workshops held by education and training institutions. And (966) valid questionnaires were received for statistical analysis using the (Spss. Vers.25) program. The research came out with a number of results like: Females possess leadership skills, have ambition and desire to reach top jobs positions.One of the main obstacles that constitute the glass ceiling that hinders the advancement of females in accessing top jobs positions is the opposition of males to women assuming top jobs positions and the low conviction of decision-making officials in senior leadership positions on the principle of women’s participation in them in senior career positions.The researcher presented a set of recommendations to reduce obstacles for women in accessing top jobs.

The research aims to demonstrate the long-term relationship between government spending and the poverty rate in the economy, by identifying government spending and its importance and identifying economic viewpoints, as well as identifying the theoretical framework for poverty. Analyzing the relationship between the variables of the standard model during the period (1990-2020), equation (3) was chosen as the best model based on the results of the AIC standard, which achieved the largest value for it (-13.2109), and the results recommended that the best test was determined by two time lags, and that the explanatory power of the model reached (93%) of the changes in the explanatory variables were able to explain (93%) of the changes in poverty, as it was found that a decrease in the poverty rate by (1%) leads to a decrease in the unemployment rate by (-0.30), as well as leads to a decrease in the inflation rate by (-2.99).

The Bank credit is one of the most important banking services provided by commercial banks, which achieve profitable revenues as a result of commercial banks receiving deposits and then operating them as a financial intermediary between savers and investors. The research also aims to know the impact of bank credit provided by commercial banks on Jordanian economic growth. In the presence of the discrepancy in the effect between bank credit, money supply and interest rate on Jordanian economic growth, in addition to that bank credit did not take an active role in influencing monetary policy, whose effects are reflected in economic growth, while the importance of this study follows mainly from the direction of The Jordanian economy, like other economies, is to increase reliance on the private sector to achieve economic development, a sector that, in turn, depends on the bank credit provided by commercial banks to achieve this loan.
Thus, obtaining the desired results from the quota process depends largely on the effectiveness of the credit provided to the sectors of the Jordanian economy, and the use of research methods and tests of the standard model for analyzing and measuring the relationship of the growth rate of GDP, which represents the approved variable, bank credit, money supply, and interest rate, that represented the explanatory variables in the model, as unit root tests (stability), as well as the estimated parameters test and error correction were used to clarify the long-term parameters in order to reveal the degree of influence of the independent variables with the dependent variable, as well as to clarify the type of long-term relationship, and then Autoregressive Distributed Gaps Model (ARDL), the research concluded with a set of results and proposals, the most important of which is the existence of a positive significant relationship of bank credit in the economic growth rates of Jordan during the period (1990-2019).

The research aims to achieve the intellectual contribution to the investment portfolio theory and its construction models by building and analyzing a portfolio using the (Markowitz model) and building another portfolio according to the (Telser) model in the Iraqi Stock Exchange and evaluating it to determine which model is the best in achieving alignment between return and risk, as The data of (10) companies listed on the Iraqi Stock Exchange in the economic sectors were selected and according to the length of the period of their inclusion in the monthly sessions of closing prices for the period from 1/1/2015 to 31/12/2020. The research came out with a number of conclusions, the most important of which is that the built portfolio On the basis of the (Telser) model, it outperforms the portfolio based on the (Markowitz) model in the ISX60 Iraq Stock Exchange Index. The researchers suggested using the (Telser) model as a basic model when forming portfolios, because it is a simple and uncomplicated model compared to the (Markowitz) model.

The aim of the research is to analyze banking supervision, to assess and know the values and degrees of financial safety indicators, using the Camles model, and to test the competitiveness of Iraqi banks. Banking, its financial soundness and competitiveness
The research concluded that banking supervision, using the (Camels) model, aims to achieve banking financial soundness for a sample of Iraqi banks, and the final evaluation of all banks reached (2.6), which represents a good rating degree, as well as banking supervision worked on high competition, especially for private and traditional banks, the study recommended choosing efficient managers through training, qualification, or attracting those who have experience in banking to lead banks towards efficient work.
Key words: Banking supervision in Iraq, Kamles model, Hirschman model.

In conjunction with the technological development witnessed by the world, money laundering is evolving exponentially, its methods are multiplied, and its economic, political and social implications are increasing. Taken into account the seriousness of the phenomenon, the international community has been keen in recent years to consider anti-money laundering as a general indicator by which to verify the extent to which countries, banks and financial institutions have responded to costly international requirements in this regard.
The research aims to identify the money laundering process and to reveal its stages and characteristics, and to detect the obstacles to the money laundering process in banks, as well as to unveil ways to enhance procedures and increase awareness and knowledge of workers to combat money laundering in Erbil Governorate.
The research reached a number of conclusions, the most important of which is the weakness of procedures to reduce the phenomenon of money laundering in banks operating in the governorate, and that there are deleterious implications of the money laundering phenomenon on many important economic indicators, that leave clear effects on the progress of economic growth in the country and on the process of sustainable development.

The industrial sector is one of the important economic sectors in any country, whether it is a developed country or a developing country, because of its broad and important links with other economic sectors. economic by increasing the gross domestic product and achieving economic and social well-being, as the research sought to determine the extent of the contribution of the determinants of the industrial sector to support economic growth during the studied period,0000 And to give a clear vision of the role of China’s economic reform policy in achieving economic growth represented by the growth of the gross domestic product, and to achieve this goal the research relied on the hypothesis that: Economic growth in China is affected in a significant and positive way by industrial growth represented by its determinants during the period (1985-2021) and in the long and short term, and there is variation in the impact of each determinant on economic growth.
The statistical application (Eviews10) was used and by using the co-integration test and the boundary test, the study concluded that there is a joint integration between the studied variables, As the statistical value of (F), which is (17.286), is greater than the upper limit of the critical value, [(1) I], which is (4.15), and this means that there is a joint integration between the independent variables and the dependent variable, and the results of the research also clarified to Foreign direct investment, (X2) and exports, (X3) were neutral in their impact on economic growth in the long term, but there is a response in the impact in the short term, As the results of the error correction table showed the insignificance of these two variables, as for inflation, (X4) and interest rate, (X5) and technological development, (X1), their impact on economic growth was in the long and short terms, as the error correction table showed the significance of these variables, and recommends Research on the need for China to take all measures that achieve the strategic objectives of exporting abroad so that Chinese goods can compete with other foreign goods in global markets through quality and not only through low-priced goods.

The research aims to determine the role of knowledge building in reducing human engineering risk factors in the Northern Cement Association / Badush Cement Factory from the point of view of the working individuals, as well as identifying the significant differences between the opinions of the study sample about the impact of knowledge building in reducing human engineering risk factors, and a sample was chosen (201) of working individuals and the use of the statistical program SPSS, and the research reached the most important results that there is a correlation and a significant statistically significant relationship between the independent variable knowledge building and the dependent variable reducing ergonomics risk factors.

The current research seeks to show the role that soft power policies and practices (persuasion, attraction and scheduling) play in limiting the occurrence of security crises at the local, regional and international levels, especially in light of the current developments witnessed by the countries of the world in recent times. The extent of the possibility of soft power adopted by the Iraqi security institutions in general, and the Popular Mobilization Organization in particular, to reduce the occurrence of local and regional security crises? Is it sufficient to completely eliminate these crises? Accordingly, two main hypotheses were formulated, one of them: There is a significant correlation between soft power and the reduction of security crises. A questionnaire was designed and distributed to a sample of members of the Iraqi Popular Mobilization Authority, and by (50) forms were collected, sorted, analyzed, and interpreted their results. A number of statistical methods were used to extract the values of correlation and effect coefficients, in order to verify the validity of testing the hypotheses developed.
The research reached a number of conclusions, the most important of which were: The existence of an effective administration represented by the presence of a wise and conscious leadership working to manage its administrative and security activities through persuasion and influence with others, diplomatic interaction with other institutions, scheduling work, and flexibility in dealing would limit the occurrence of crises in general and security in particular, as well as maintaining the security and unity of society and its lands. Based on the conclusions, a set of recommendations were reached.

The current study seeks to identify the evaluation of the effectiveness of the electronic footprint and its role in organizational commitment from the point of view of workers in the Ministry of Higher Education. It included (150) individuals who were randomly selected from the research community, and in order to obtain the necessary information for the current study, the researcher prepared a questionnaire to measure the research variables and the questionnaire consisted of (22) items. Sample and come up with a set of results:
1. There is a positive and good evaluation of the effectiveness of the electronic fingerprint from the point of view of workers in the Ministry of Education and Scientific Research.
2. The use of electronic administration contributes to raising the quality of administrative work.
3. There is a level of organizational commitment among employees of the Ministry of Higher Education and Scientific Research.
4. There is a real role for the electronic fingerprint in achieving organizational commitment among workers in the Ministry of Higher Education and Scientific Research.

The research aims to test the effect of Organizational Virtuousness on Spirituality in the workplace. The research was tested within the health field, while its sample was represented by individuals working in the Kirkuk Health Department. A questionnaire was prepared and formulated as a main tool for data collection to achieve that test. The recovered and valid questionnaires for analysis amounted to 204 questionnaires, while the descriptive and analytical approach was used to review the research and test its hypotheses. The research reached a set of conclusions, the most important of which are; There is a significant effect of organizational integrity in spreading the spirituality of the workplace in the department under study, and this is a good indication of the promotion and impact of organizational integrity on the spirituality of the workplace. The research suggested giving priority to the goals that include attention and care for the mental health of the working individuals in the research sample.

Through the current study, we seek to know the extent of the impact of critical success factors on the effectiveness of the application of additive manufacturing technology (an exploratory study in Al-Kindy factory, one of the formations of the General Company for Communications and Capacity), and based on the principle of the contribution of critical success factors in developing a comprehensive vision of the nature of the work to be implemented, which will be given The organization's ability and ability to apply additive manufacturing technology.
Proceeding from the basic research problem represented by the following question (what is the impact of critical success factors on the effectiveness of the application of additive manufacturing technology in the investigated factory), in which the researchers relied on the descriptive analytical approach and based on a questionnaire to measure this effect through the use of a set of statistical tools using the package (SPSS V26), the research reached a set of conclusions, the most important of which is that additive manufacturing technology is the future technology through which resources can be invested and the environment preserved from pollution, and critical success factors positively affect the performance of organizations by adopting it as a main base in formulating Effective strategies for the organization as well as securing the sources of access to the available resources at the lowest possible cost and the highest target quality.

Gamma mixture models are widely used in financial and trustworthiness as well as to describe biological diversity and complex clustered or longitudinal data. Because of the intricacy of the model structure in these models, estimation is hard. In this paper we used two methods: expectation maximization (EM) and the Markov chain Monte Carlo (MCMC) Bayesian method for parameters to be estimated of the mixture gamma model by using R programming, and we compared the two methods by using simulation and by using mean square error (MSE). It shows that estimation of parameters of the mixture gamma distribution by using (EM) is better than the (MCMC) Bayesian method. The sample sizes that we used in this research are (500, 1000, and 1500).