Khazayin of Economic and Administrative Sciences

The aim of this research is to shed light on the efficiency of the banking system in Iraq to interact with the variables of the international environment in order to achieve financial and banking stability, and to evaluate the financial soundness of a group of Iraqi private commercial banks (United Bank for Finance and Investment, National Investment Bank, Investment Bank of Iraq, Credit Bank Iraqi) using the Z-Score function model, if we know that the Central Bank of Iraq obligated private Iraqi commercial banks in (2010) to increase their capital to (250 billion Iraqi dinars) to strengthen financial solvency and financial stability. The research reached a set of conclusions, including the absence or verification of the state of financial safety of the banks in the study sample and for the period of the study, as the results of the analysis of the z value for financial stability showed that the Iraqi Credit Bank in the time period from (2011-2015) was located in the financial safe zone, while the rest of the banks were In the high-risk insolvency zone. As for the time period from (2016-2020), all the sample banks are located in the risky financial insolvency zone

: The discriminant analysis is one of the most important statistical analyses used to distinguish multiple variables by studying the most influential variables in the studied phenomenon. In this research, discriminant analysis was used with the top management levels, organizational structure, and job description of the College of Management and Economics at Diyala University. The focus was on the top management level and organizational structure of the educational institution, where the study sample consisted of the top management levels at Diyala University/College of Management and Economics and its organizational structure. Variables such as gender, age, years of service, job position, and duration of service in the management levels within the college\'s structure and job description were taken into account. The SPSS program was used to obtain the results and the required classification, with an accuracy rate of 90.2% correct, with 55 correctly classified samples. The classification of samples into the second group was 83.8% accurate, with 67 samples out of 80 correctly classified. This resulted in 13 samples being misclassified into the first group, which actually belong to the second group, due to some types of errors

The current research aims to identify the reality of the requirements of environmental total quality management at Ibn Al-Atheer Children's Teaching Hospital represented in (senior management commitment, continuous improvement, teamwork, education and training, and resource management). For the purpose of achieving the research objectives, a set of main and sub-hypotheses were formulated that are consistent with the objectives of the research. Ibn Al-Atheer Children's Teaching Hospital was chosen as a field of study as one of the hospitals that were rebuilt after liberation, and a (random) sample of workers was selected with a size of (332) people In various specialties (administrative, medical and engineering) in the hospital studied, and the data was analyzed using ready-made statistical programming and the program (SPSS. V26) to test the research hypotheses, and the research adopted the descriptive analytical approach, and finally the research reached a number of results, the most important of which are: The requirements of environmental total quality management are available at Ibn Al-Atheer Children's Teaching Hospital, but in a different manner

The research aims to explain the concept, importance and role of integration between the Internet of Things (IOT) and data mining technology in terms of utilizing big data to achieve the quality of accounting information, by studying the various effects of data mining, presenting the approach for integrating them, and presenting the benefits that can be achieved. Companies can achieve this by applying an integrated approach to reach the desired competitive goals, and the possibility of increasing the quality of their financial reports by supporting accountants’ decisions, improving the efficiency of accounting measures, and supporting transparency and quality of disclosure in these reports.
It was possible to achieve the research objectives as the researcher relied on the deductive approach in the theoretical aspect by collecting sources and previous studies. He also used the descriptive analytical method for statistical analysis of the practical aspect and the results of some previous research and studies that dealt with topics similar to the current study.
The conclusion of the research was that using an integrated approach between big data mining technology and the Internet of Things, helps economic units in improving the quality of accounting information, as integration occurring between big data mining technology and the Internet of Things, improving the quality of financial reports and provides information about the economic unit. Additionally, integration of the Internet of Things and big data mining technology is important for applying business intelligence systems, and this integration can be used to develop the accounting environment in areas such as accounting standards, accounting educational curricula, accounting job roles, integrated accounting software, and all related systems.

Neonatal Jaundice, a common condition in newborns, results from elevated bilirubin levels, leading to the characteristic yellowing of the skin and eyes. Timely and precise classification and prediction of neonatal jaundice are crucial for early medical intervention. Machine learning has emerged as a powerful tool in healthcare for creating predictive models. This abstract offers an overview of machine learning methods used to classify and predict neonatal jaundice, incorporating clinical, laboratory, and genetic data. The dataset used in this research has been collected from patients at the Sulaimani Children's Hospital. The sample was collected over 5 months, from 2022 to 2023. Number of rows: 130 (one for each patient's data) There are 8 attributes in each record with Y as the target attribute consisting of jaundice levels The remaining seven characteristics are what the algorithm uses to predict. All characteristics are discrete. Table 1 / Dataset used in this study Full size table. Two types of machine learning algorithms are used: KNN and Naive Bayes. The assessment of model performance relies on metrics such as accuracy, sensitivity, specificity, and AUC-ROC, revealing encouraging outcomes. The results show that the classification of congenital jaundice using the KNN (k = 15) algorithm gives us accurate classification results when compared with the Naive Bayesian algorithm, and its classification percentage is equal to 64.34%.

The study aims to shed light on the role of oil in exacerbate the fragility of the Iraqi economy in general and the public budget in particular. The fragility will be analyzed through the impact of oil price fluctuations on the components of the public budget and the per capita GDP. The study also analyzes the risk to financial sustainability in addition to the indicators of fiscal solvency and domestic debt and examines the status of the annual public budget. Furthermore, it utilizes a descriptive analytical method for data on the Iraqi economy and public finance, as well as the quantitative approach represented by econometric techniques to measure fragility indicators through stationary tests and simple linear regression analysis for five econometric models over the study period, which spans quarterly data spanning from 2005 to 2023, adopted from the Ministry of Finance, Planning, the Central Bank, and international financial institutions. The study concluded that heavy reliance on oil has deepened fragilities by distortions the structure of public expenditures on one hand and public revenues on the other, exacerbating the budget deficit and weakening the achievements of financial sustainability through fiscal policy., exacerbating the budget deficit and weakening the achievement of financial sustainability through fiscal policy. The results also indicate that There is a significant positive relationship between oil prices and per capita GDP, government investments, and a weak positive relationship with non-oil revenues. Additionally, there is a weak inversely proportional relationship between oil prices and public debt, and the budget deficit

The rotation of external auditors has a significant impact on the quality of financial reporting for companies. According to research and studies, the rotation of the external auditor has a positive and negative impact on the operations and activities of companies, but the positives outweigh the negatives due to the quality of rotation in financial reporting. This study aimed to demonstrate the extent of the impact of the rotation of the external auditor on the quality of financial reporting. The financial reports of different companies and different sectors, industrial, investment, agricultural, service and insurance companies, were taken for ten consecutive years for each company from 2012 to 2022. The measurement was given as a dummy variable in the case of rotation No. (1) and No. (0) in the case of no rotation. The quality of financial reporting was measured through the quality of accruals through two scales: the McNichols model and the Kothari et al, 2005 model. The comparative results of the companies showed us that the year (2020) was more available for auditor rotation and the year (2015) recorded the lowest level of auditor rotation. The most important results that we have shown is that the rotation of external auditors increases the credibility of financial markets and the transparency of financial reporting and contributes to the independence of the external auditor. In addition, the rotation of the external auditor increases the validity and accuracy of the quality of financial reporting by reducing deviations, errors, fraud and manipulation. The rotation of the external auditor also contributed to supporting and reassuring investors through transparency and objectivity during auditing. According to this comparative study, it became clear to us that there is a positive moral correlation between the rotation of auditors and the quality of financial reporting. The rotation of the external auditor also has a positive impact on enhancing the levels of quality of financial reporting. As for the most important recommendations that came out of the study, there should be continuous rotation of the external auditor every three or five years. Professional companies should formulate controls for the rotation of the external auditor in a manner that is consistent with the Iraqi environment and establish legislation and laws that oblige companies to rotate the external auditor. Companies should be educated and guided on the importance of auditing and rotating the external auditor, all of which supports the independence and protection of the external auditor.

The research aimed to understand the relationship of the workforce's tasks on organizational creativity at Tikrit University, as the work team tasks affect the high level of organizational creativity, to reach validating the final results of the aforementioned hypotheses, the researchers relied on the descriptive analytical approach, in addition to various methods and tools. In order to collect and analyze data for the research, questionnaires were used as the main tool for obtaining data, using the statistical program (SPSS 21). The research included individuals working at the university, such as department heads were considered as the study population, numbering 91 individuals. A purposive sample of 75 individuals was selected. The questionnaire was distributed to them, and Seventy-three (73) questionnaires were collected., of which Two (2) were damaged and not valid for analysis. The number of questionnaires valid for analysis was 71., all of which were valid for analysis. In light of the research results, the researchers reached many conclusions, the most prominent of which was that the tasks of work teams have an impact on organizational creativity at Tikrit University. In light of these results, the researchers presented a set of recommendations, the most important of which was the interest in enhancing organizational creativity by adopting the tasks of work teams., the researchers presented a set of recommendations, the most important of which was the interest in enhancing organizational creativity by adopting the tasks of work teams.

Leisure time and recreation opportunities are important factors in shaping individuals’ behavior, especially with regard to university students in tourism colleges. These factors play a vital role in motivating students and enhancing their university's educational experience in general. This research aims to demonstrate the impact of free time and recreational opportunities available on the behavior of students in tourism colleges and how to enhance their educational experience.
Technological, economic, social, and health developments and the length of vacations and holidays are influential factors in providing and increasing free time. Sociologists and researchers differ in the amount of free time available for individuals to enjoy in modern society. They feel that they are free from moral, economic, and spiritual perspectives, and they can do whatever activities they want and forge more flexible human relationships to satisfy needs and build community systems. It gives them the opportunity to develop their personality, enjoyment, and relaxation in a way that suits the nature of the work they do daily, and overcome stress and frustration. The research community comprised of students from the College of Tourism Sciences at Al-Mustansiriya University and the University of Karbala. (50) questionnaires prepared by the researcher were distributed to the sample (25 questionnaires for each university). It was shown in practice that the most important results that was achieved was (the existence of a statistically significant correlation between the dimensions of free time and recreational opportunities and the activation of students' behavior in the Colleges of Tourism Sciences, and there is also a clear effect).

The aim of the current research is to diagnose the level and awareness of the samples' response to the concept of knowledge management strategies and strategic drift, and to identify the strengths and weaknesses of measuring the correlational relationships and influence of the independent variable and its dimensions represented by (knowledge encoding strategy, knowledge personalization strategy, internal knowledge strategy, and external knowledge strategy) and the dependent variable, strategic drift, represented by its dimensions: lack of strategic planning, resistance to change, limited focus on the environment, and decline in performance, The main objective of the research is to identify the important role played by knowledge management in reducing strategic drift at the University of Mosul. Through this, a hypothetical research plan was designed that embodied the relationship between the variables of the study, as the descriptive analytical approach was adopted and the questionnaire was used as the main tool for collecting data for the sample of 132 respondents, represented by administrative leaders at various levels (dean, assistant dean, unit directors) at the University of Mosul. Statistical methods were used to analyze data and test hypotheses through statistical programs (Spss, Amos). The current research concluded with a set of results, the most important of which was the existence of a correlation and impact of new knowledge management strategies in reducing strategic drift, which indicates the importance of the role of leadership in The researched organization aims to reducing and mitigating strategic drift.

Recently, many innovations have emerged, technological developments have increased rapidly, and their use has increased on a large scale. Which imposed on members of society the need to adapt to these innovations. This study aims to know the factors that affect the acceptance of metaverse technology, which is one of the most important innovations that have appeared in the recent period. The metaverse technology was analyzed using the expanded Technology Acceptance Model (TAM). The questionnaires were distributed in paper and electronic form to the teaching staff at the Technical Institute of Duhok and the Administrative Technical College/University of Technology of Duhok, which represented the field of research, numbering 55 male and female teachers. For the purposes of analysis, the SPSS program was used. The results of the analysis confirmed the presence of a positive effect of ease of use on perceived enjoyment, perceived usefulness, and intention to use.

The current study sought to identify the extent of the impact of the digital business model in enhancing marketing creativity in a sample of four- and five-star hotels in the Kurdistan region.
In its conceptual framework, the study dealt with the topic of the digital business model as an independent variable, based on the importance of rapidly expanding the scope of business operations using information technology and artificial intelligence. The study also dealt with the topic of marketing creativity on the basis that it is a marketing philosophy based on the concept of generating ideas for new services or improving the features of current services. Continuously to meet customers’ needs, desires, and expectations as independent variables, and from this standpoint, the problem of the study was defined by several questions related to the possibility of adopting the digital business model in enhancing marketing creativity. After crystallizing, the theoretical framework and reviewing previous research efforts related to the variables of the study, a hypothetical chart was developed to reflect the nature of the relationship of correlation and influence. Three main hypotheses were formulated to be tested in samples of four- and five-star hotels in the Kurdistan Region. The SPSS and Excel programs were used to analyze the relationship between the dimensions of the digital business model represented by digital entrepreneurship, transaction costs, digital technology, and social capital via the Internet with marketing creativity and its dimensions represented by fluency and flexibility.

: The current study seeks to reveal the role of conscious leadership and its impact on organizational excellence in the General company for Gas Filling and Services / Anbar Gas Branch from the point of view of a group of employees at all administrative levels through four dimensions, (self-awareness, awareness of others, situational awareness, cognitive awareness) There are three aspects of organizational excellence, which are (leadership excellence, service brilliance, and employee brilliance) The descriptive analytical approach was adopted and a questionnaire was designed to collect data related to the practical aspects. The research sample included 40 employees across all administrative levels, and 38 questionnaires were collected Afterwards, analyzing the data and testing the hypotheses with a number of statistical indicators using the statistical program, SPSS. The results of the study showed a correlation and the impact of conscious leadership on achieving organizational brilliance. This confirms that whenever conscious leadership is present, it contributes to achieving organizational brilliance. Therefore, the researcher recommends the need for the organization to investigate ways. To develop practicing conscious leadership, as it is one of the best variables that ensure the achievement of positive values and constructive cooperation with employees to support and achieve organizational goals.

Time series forecasting encompasses the examination of historical data to anticipate future values, rely on relevant historical and present data or information for forecasting upcoming values. Thus, gray theory deals with systems with inadequate, poor, and uncertain information. Modeling on insufficient sample and saturation sequences. The objective of this study is to determine the most suitable model from the models proposed (GM (1,1) Model, Discrete Grey Model (DGM) (1,1), Grey Verhulst Model (GVM) (1,1), and Exponential Grey Model (EXGM) (1,1)) for predicting the number of marriages in Halabja governorate, Iraq, in the future. Annual data on the number of marriages from 2016 to 2023 are utilized in this research and Microsoft excel to analyze data. Experimental results indicate that the EXGM (1,1) model is the most accurate model selected in this study, with the lowest average value of MAPE (2.8405%) and a higher level of precision of 97.1595% compared to the other models. This suggests that the EXGM (1,1) model provides more accurate values than the other models. EXGM (1,1) is strongly recommended for forecasting the number of marriages in Halabja governorate, Iraq, for the period 2024-2040.

This study aims to clarifying the impact of banking service quality on customer satisfaction and trust in banks by highlighting the role of efficiency and professionalism that banks adopts to meet client needs and fulfilling their expectations. The study emphasizes that service quality is not only a performance standard but a fundamental element in building trust between the bank and its clients. Statistical analysis results show a strong and significant positive impact of banking services on customer trust, indicating that any increase in service quality leads to a tangible improvement in customer confidence. This supports the hypothesis that enhancing service quality plays a substantial role in attracting customers and increasing their loyalty. Therefore, investing in improving service quality is consider a strategic investment that can enhance competitiveness and create a sustain advantage for banks. Customer satisfaction and trust are primary factors in strengthening long-term relationships between banks and their clients, positively reflecting the banks' stability and growth in a competitive financial environment.