Tikrit Journal of Administrative and Economic Sciences

The study aimed to know the fluctuations in global oil prices and their relationship to government spending in Iraq for the period 2004-2022, and to know their positive and negative effects and repercussions on the country’s general budget. The study was based on a set of hypotheses, the most important of which is: There is a positive correlation between fluctuations in global oil prices and government spending in Iraq. The descriptive analytical method was used in order to reach the results, the most important of which were the growth rates of total government spending, as they also varied greatly between rising at times and falling at other times throughout the study period. There is a complete direct relationship, which is demonstrated by the identical time path for the two series, which means that crude oil prices, whether average global prices, Basra Light oil prices, or others, are the influential and decisive factor in the volume of oil revenues.

The research aims to benefit from the experience of the United Arab Emirates in diversifying its sources of income, by following up on the legislative base it has prepared for this change which it had planned for in its economic structure, the results that were reflected in the developments of the gross domestic product and the relative importance of the sectors that make up its oil and non-oil composition, the basket of oil and non-oil exports, and the reflection of this in the growth of the average per capita income. The researchers followed the inductive approach and the descriptive analytical method. Perhaps the most important thing they reached was that this country had built its development strategy within the framework of the outward orientation in transferring the country from the local framework to the global horizon, achieving a diversity in the components of its GDP and in its export basket. This was reflected in a noticeable increase in the average per capita income, and this could not have been achieved without the cohesion and harmony between the citizens of the country and the government.

This research aims to demonstrate the extent to which tax departments (income tax) can adopt the central electronic invoice system as one of the modern technological systems that can be used by the tax authority in order to reach a fair tax base for taxpayers. To achieve the research objective, an electronic questionnaire was distributed to a sample of (104) individuals from accounting academics in universities and institutes in Erbil city and professionals and employees of income tax departments. The results were analyzed using the statistical program (SPSS). The research reached several conclusions, including that the central electronic invoice system is an effective tool to enhance transparency and efficiency in the tax system despite potential challenges. In addition, adopting this system will lead to improving the determination of the tax base, reducing tax evasion and stimulating the formal economy. Success in this field requires close cooperation between the government and companies to provide the appropriate technical and legal environment. There is a possibility for tax departments to adopt the electronic invoice system and work on it to develop the process of determining the tax base for taxpayers. The study recommended the necessity of spreading the culture of voluntary commitment to join the electronic invoice system and including the electronic invoice and other accounting programs in the curricula of accounting departments in colleges and institutes and conducting training courses and seminars for the tax community and technical workers on dealing with the electronic invoice system in tax departments.

The research aims to Provide a theoretical Presentation of innovation and the digital economy and analyze the theoretical relationship between them. It also aims to shed light on innovation and effects it will have on the digital economy through innovation indicators (spending on research and development, advanced technology exports, the number of Patents and the number of trademarks)in addition to Clarifying how all these variables affect the of countries. was represented by The European Countries (Germany, The United Kingdom , Sweden, Finland, and Switzerland), for the Period (2017-2022) and as a standard method the method was relied upon (merging time series data and cross-sectional data)on what is known as the Panel Data model was applied by using the software (E view 12). The study started From basic hypotheses that innovation indicators have a Positive impact on the digital economy and its moral impact. The study reached a set of results the most notable of which are spending on research and development, total trademark applications ,and total Patent application had a positive impact on the global knowledge index(which measures the digital economy) and at a significance level less than (5%).There is no significant impact for advanced technology exports on the global knowledge index at a significant level greater than (5%),and the fixed limit or section limit has a positive and significant effect on the global knowledge index and at a significance level less than(5%)

Financial depth aims to increase the provision of financial services at a low cost and ensure the sustainability of financial revenues, while expanding the scope of development-oriented financial services. Financial depth includes increasing the proportion of financial assets to the gross domestic product, as the advanced financial sector, which is represented by financial institutions and financial intermediaries, contributes to enhancing growth. Economic, by directing financial savings towards high-return investments and thus increasing productivity, in addition to providing advance information about financial services and investment opportunities, which enhances the ability to make the right investment decisions. It lies in determining the impact of financial depth on economic growth in Iraq, and building a standard model that can be used to measure this impact, by analyzing the time series on which the standard model will be built, and applying time gap autoregression, where it was concluded that the weakness occurring in the private sector It did not obtain opportunities to improve the reality of the Iraqi economy for various reasons, including the large volume of government spending, which affected most aspects and various economic sectors in the country, the weakness of the private sector and its small size, and the necessity of developing the financial market in Iraq in a way that serves the interest of the national economy and assisting companies in building the necessary capital. For investment.

The research aims to identify virtual currencies that have appeared in recent decades, know their nature and most important types, and identify the reasons causing fluctuations in the prices of these currencies during the period 2018-2023. In this research, we have tried to answer the problem that seeks to identify the causes of fluctuations in the prices of these currencies (Bitcoin, Ethereum, Tether). The descriptive approach was used to describe these currencies and the analytical approach was used to analyze the results and find out the reasons for the rise and fall in their prices. One of the most important results that were reached is that the prices of these currencies did not stabilize at a certain level, but rather were characterized by extreme volatility, and one of the reasons that caused this volatility was crises, wars, and epidemics such as the Corona pandemic in the year 2021 AD, which had jumped significantly, and the reason for this was the reduction in the global interest rate. Which affected investors’ decision to switch from traditional investments to virtual currencies, and finally, increases in the prices of these currencies always come during periods of similar tensions and crises.

This applied research explores the impact of financial inclusion indicators on green banking indicators in the private banking sector of Iraq. The study aims to understand the effect of certain financial inclusion indicators (number of branches, banking density, ATM, POS, and POC) on the green banking indicator (agricultural loans) of the selected Iraqi private banks. It assumes a positive influence of financial inclusion indicators on green banking. This is analyzed using a selected number of private Iraqi banks through a simple linear regression model using panel data via the Eviews13 software for the period 2015-2020. The research has proven this effect and recommends reducing corruption and achieving security stability to attract investments and introduce modern electronic technologies into the banking sector.

This research aims to measure the impact of some economic variables (Gross Domestic Product, oil price, narrow money supply, and trade openness) as independent variables on recessionary inflation as a dependent variable in Iraq for the period (2004 - 2022) for data that was converted to semi-annually using the program (Eviews-12) at the Central Bank and the Ministry of Planning. The researchers relied on statistics on unemployment rates, inflation, and other variables, and then an attempt was made to model the statistics obtained through a standard study to access and process the data using the (Eviews-12) program, This study concluded that the independent variables affected the dependent variable (recessionary inflation) in a direct manner, as recessionary inflation increased with the rise of these variables, except for the independent variable, gross domestic product, which when it rose, it led to a decrease in slowing recessionary inflation for the two periods by (0.00021), and this effect is very small in comparison. With the rest of the independent variables, which led to the problem of stagflation in the Iraqi economy. Researchers suggest the need to pay attention to investment away from the oil sector, especially in agriculture and industry, to benefit and benefit by raising the level of productivity and reducing unemployment rates to reduce the severity of high recessionary inflation.

The study aimed to verify the possibility of adopting the European Excellence Model EFQM 2020 in the North Oil Company/Kirkuk as a field for study using the case study approach via a (Check List). To evaluate the availability and documentation of the model’s three criteria (direction, execution and results) through its dimensions of (vision, purpose, strategy, and Organizational culture and Leadership, engaging stakeholders, Creating sustainable value, driving performance and transformation, stakeholders Perceptions, and strategic and operational performance). The study reached many conclusions, the most prominent of which is that the reality of implementing the standards of the European Excellence Model EFQM 2020 in the North Oil Company was very good. It reached (504.7) points out of (1000) points, with a percentage of (52.6%), and obtained the level of (an institution recognized for excellence). As we mentioned in the practical framework of the study, the strategic and operational performance dimension comes in first place in application and documentation, followed in second place by leadership of performance and transformation, and in third place is vision, purpose and strategy. Then in fourth place comes institutional culture and leadership, and comes the dimension of involving stakeholders ranked fifth, then the dimension of stakeholders’ impressions ranked sixth, and finally the dimension of building sustainable value reached the highest gap, coming in seventh place. The researchers recommend addressing all deficiencies in applying and documenting the model in the company in terms of standards and dimensions within. As well as filling the gaps in the dimensions of “Creating Sustainable Value” and “stakeholder Perceptions,” and then filling the gaps in the other dimensions.

The study aims to determine the extent to which succession planning contributes to enhancing organizational citizenship behavior at Tikrit University. The research hypotheses were the availability of the dimensions of succession planning and the dimensions of organizational citizenship in the university under study, and the existence of significant correlations and influence between each succession planning and organizational citizenship behavior. The research community was identified with the teaching and administrative staff of Tikrit University, consisting of (280) people, and a survey was conducted on a random sample of them, numbering (158) individuals. All distributed questionnaires were retrieved with a recovery rate of 100%, while the questionnaires suitable for analysis were (120), representing (75.9%) of the total questionnaires returned. The data were analyzed and hypotheses were tested using the statistical analysis program SPSS V.26. The study reached a number of results, most notably: There is a high level of application of both succession planning and organizational citizenship behavior at Tikrit University. The results also showed that there is a positive and moderate significant correlation between succession planning and organizational citizenship behavior at the university under study. The results also showed a statistically significant effect of succession planning methods combined in enhancing organizational citizenship behavior at Tikrit University, which explains 29.5% of the changes in the dependent variable. In addition, there was a statistically significant positive effect for all dimensions of succession planning in enhancing organizational citizenship behavior at Tikrit University, where promotion was the most influential on organizational citizenship behavior, followed by job rotation, training, and finally job transfer.

The research aims to understand the characteristics related to both variables to build a comprehensive framework for its paragraphs, through the available information about both soft leadership and organizational health, as well as to know the extent of the relationship and impact of soft leadership as an independent variable with its three dimensions represented in (vision, communication, and emotional intelligence) in enhancing organizational health as a dependent variable. It is critical to emphasize motivation in the behavioral aspect of working individuals, which is one of the major concerns of management in commercial companies due to its significant importance in increasing efficiency, and performance, and enhancing their loyalty to their companies. This is accomplished through the direct impact of leaders in dealing well with employees, guiding and motivating them, and convincing them as role models. The research's main problem addressed the extent to which commercial companies have leaders who believe in providing welfare and happiness to working employees, which positively reflects on their satisfaction, raises their morale, and thus leads to improved efficiency and organizational effectiveness. Data were collected from field research in a number of commercial companies in Zakho as a sample for the research. The researcher relied on the questionnaire to collect data, which consisted of (78) administrative personnel at various levels. The researcher adopted the descriptive analytical method in accomplishing this research. Data were analyzed using SPSS V.26 software to test the relationship and impact between research variables. The research reached several conclusions, the most important of which is the existence of a significant correlation between soft leadership and organizational health, as well as the significant impact of soft leadership on organizational health, confirming the significant impact of soft leadership on organizational health. Based on these findings, it is clear that specialized training programs must be established to improve soft leadership capabilities, particularly communication and emotional intelligence, to assist leaders and managers
in understanding and applying best practices in these critical elements of leadership, as well as to foster a healthy workplace.

The research aims to determine the availability of the dimensions of entrepreneurial leadership and the dimensions of strategic excellence from the point of view of a sample of members of college councils in private universities in the Erbil city, in addition to analyzing the relationship and impact of entrepreneurial leadership represented by its dimensions (Creativity, risk taking, proactiveness, independence) in the dimensions of strategic excellence represented by (Leadership excellence, individual excellence, cultural excellence, service excellence).
The general framework of the research was represented in the research problem, which was defined by raising several questions about the nature of the relationship and influence between the independent variable (entrepreneurial leadership) and the dependent variable (strategic excellence). For this purpose, a hypothetical chart was designed that expresses three main hypotheses, and to ensure their validity, they were subjected to multiple statistical tests. The questionnaire was used as a means of obtaining data.
The research adopted the descriptive analytical method, where the main and sub-variables were described, to analyze the relationships and influence between the two variables. The research population was represented by all members of the college councils in the private university colleges in the Erbil city, whose number was determined according to the data and statistics of the Ministry of Higher Education and Scientific Research, and their number reached (117), and (58) members were chosen from them to represent the research sample. The hypotheses were tested through a set of analyzes and statistical tests using the computer program (SPSS Ver.26).
The research reached a set of conclusions, the most important of which is the existence of positive ethical relationships at a high level between the dimensions of entrepreneurial leadership and strategic excellence at the macro and micro levels. This confirms the benefit of colleges in private universities from employing the dimensions of entrepreneurial leadership in adopting the dimensions of strategic excellence, in addition to the presence of a positive effect on statistically significant levels of the entrepreneurial leadership variable in the strategic excellence variable, according to what was produced by the analysis indicators at the macro and micro levels. The research presented a set of proposals, the most important of which is the necessity of investing in the strong relationship between the two variables and directing this relationship towards serving the colleges under research.

The study aimed to know the impact of strategic learning on organizational excellence. As well as to identify the level of each of the dimensions of strategic learning and organizational excellence, by choosing a selected group of employees in the Ministry of Commerce, Migration and Displaced Persons as a field for conducting the study by answering the following question that represented the problem of the study. To what extent does strategic learning affect organizational excellence in the Ministries of Migration and Displaced Persons and Trade in Iraq? The study adopted a hypothetical model expressing the logical relationships between the study variables, which resulted in hypotheses, each of which answers the questions raised. The research used the descriptive analytical approach to address the problem raised and evaluate the validity of its hypotheses. They were tested using a set of statistical methods by analyzing the data collected through the questionnaire form that was distributed to the study sample consisting of (208) employees in the ministry under study. The study reached a set of theoretical and field conclusions, the most important of which is the existence of a statistically significant relationship between strategic learning and organizational excellence. There is also a positive effect of the dimensions of strategic learning, training, leadership, and information on organizational excellence in the organization under study, as well as the contribution of each dimension.

This research aims to demonstrate the role of quality of marketing information with its dimensions (Internal Reports, Marketing Intelligence, Market Research) as a Mediating variable in the influential relationship of dimensions of market orientation with its dimensions (Customer Orientation, Competitor Orientation, and Internal coordination of functions) as an independent variable on the earning customer trust as a dependent variable on commercial companies in Duhok city. To achieve this, a questionnaire was designed and attributed to employees of a number of commercial companies, therefore, the researchers distributed (70) questionnaires out of which (60) were returned, which were valid for statistical analysis. The researchers relied on using the descriptive and analytical statistical method to access and process the data using the (SPSS) and (AMOS) programs. The research produced a number of conclusions and suggestions, among which there are Market orientation has a good impact on earning customers' trust, and quality of marketing information also plays a role in strengthening this relationship. As a result, market orientation is thought to be essential for earning costumer trust through the quality of market information. In the light of the conclusions, a set of suggestion was formulated, the most important of which Observing rivals' strategies and comprehending their actions and future goals to determine the methods they employ to attract clients is one of the crucial recommendations. Companies can adjust and develop their strategies to reach their goals depending on their marketing information by knowing the orientations and strategies of their competitors.

The study aimed to clarify the concepts of the dimensions of the smart organization and the degree of their availability, study the role of this leadership at the University of Tikrit, and determine the impact of wise leadership in achieving the dimensions of the smart organization. A questionnaire was designed and distributed to A sample consisting of (280) administrators at the University of Tikrit. The descriptive analytical method was also adopted in Study, based on analysis. The study reached the following results: There is a type of strong, positive correlation and direct impact of wise leadership in enhancing the dimensions of the smart organization at the University of Tikrit. There is a strong correlation and positive impact of digital management in enhancing the performance of the smart organization Yes, there is a kind of strong correlation and significant positive effect of leadership skills on the dimensions of the organization. There is a strong direct correlation and a direct impact of wisdom in dealing with enhancing the dimensions of the smart organization. There is a kind of strong correlation and a direct impact of the ability to influence the dimensions of the smart organization. There is a strong correlation and impact of the strategic vision In the dimensions of the smart organization.

The current research aimed at identifying the impact of artificial intelligence on the human resources of workers in the Iraqi health sector and at presenting a set of conclusions and proposals that could benefit the relevant institutions and organizations. The research sample was selected according to the method of the facilitated cluster sample from In Saladin Governorate the total number of 286 employees of the research community working in the Iraqi health sector. The current research was based on the In Saladin Governorate descriptive and analytical approach. The research was carried out in the design of the human resources dimensions questionnaire and its application to the Iraqi health sector. The results of the research found the impact of artificial intelligence on human resources management in the Iraqi health sector. The research also found that there is a correlation between artificial intelligence and human resources management in the Iraqi health sector. The research recommended several recommendations, including the need for research sector management, especially senior management, to support and support AI-based creativity and innovation processes, and to retain a human resource with innovative and creative capabilities, The research sector must develop specific mechanisms for a range of specialized training courses according to each function and section and according to the scientific method in providing its training needs based on the actual need to meet the needs of working individuals and to equip them with the required AI skills to keep pace with the development of its functional field.

The research aims to test the effect of narrative disclosure on impression management in banks registered in the Iraq Stock Exchange, using a sample of (10) banks listed in the Iraq Stock Exchange for the period (2013-2022). The research sample was chosen for two main reasons. The first is the continuity of the banks in the research sample. By continuing to disclose during the research period, and the second is the availability of data measuring the two variables in those banks.
The descriptive and applied approach to the data and information contained in the banks’ financial reports. The research sample also used ready-made software, which is MS Excel, SPSS, to test hypotheses and answer questions related to the research problem and reach the goals. The research reached a set of results, the most important of which is the presence of a significant effect of narrative disclosure on practices. Impression management with its three metrics (performance comparison scale, profit number selection scale, and readability scale).

The aim of this study is to investigate the relationship between accounting conservatism and the extent of cash holdings for a sample consisting of (13) industrial firms listed on the Iraqi Stock Exchange for the period (2013-2017).
Accounting conservatism was assessed using the model (Givoly and Hayn, 2000), while the model (Ozkan & Ozkan, 2004) was utilized to measure cash holdings. By using the statistical program (SPSS 26) and (Excel-16).
The empirical results reveal that there is a significant positive relationship between accounting conservatism and cash holdings. In addition, the mediating variable (company size) has a positive effect on the relationship between the independent variables (accounting conservatism) and the dependent variables (cash holdings). While there is no significant effect for the two variables(dividend distribution and financial leverage)in modifying the relationship between accounting conservatism and cash holdings for listed industrial companies during the study period.
Key recommendations stemming from this study include embracing acceptable accounting conservatism principles, emphasizing the evaluation of cash holding levels among the studied industrial firms, and promoting alignment between management goals and shareholder interests to reduce agency issues and protect the interests of all stakeholders involved.

This study aimed to demonstrate the impact of adopting economic intelligence tools in accounting and financial auditing, in particular, on a sample of academics specialized in the field of auditing and accounting. In order to achieve this, a questionnaire was designed and distributed to the study sample, which amounted to 41 academics who held academic degrees from doctorates, masters, and higher diplomas in Northern Technical University, where the SPSS program was used to analyze the questionnaire items, and the results showed the extent of the impact of economic intelligence on financial auditing, starting from the planning stages of the audit process. Improving the auditor’s analytical procedures and increasing the efficiency of financial audit procedures. The study concluded that there is a positive impact of using economic intelligence techniques, as well as training and qualifying specialized cadres in the field of auditing, to adopt advanced economic intelligence tools and modern software to keep pace with modern technological developments in order to serve the auditing process and increase the efficiency of the auditing process for the benefit of the economic unit.

This research aims to identify the impact of digital transformation techniques on the performance of banks. And whether it contributes to increasing the effectiveness of performance through the mediation of accounting information systems. The research relied on the (Descriptive) approach in studying the data, and the study was conducted on a group of workers in (National Bank), and when testing the research hypotheses It was found that there is a significant, statistically significant impact relationship for digital transformation on banking performance through the mediating role of accounting information systems. The study reached a number of conclusions, the most prominent of which is that bank performance can achieve the highest possible market share by relying on information technology and modern technology. The study recommended the necessity of developing... Infrastructure and providing it with computer systems that contribute to the adoption of digitization technologies

This study aims to build and evaluate the portfolio using the (Shape Model-Sortino Ratio) model and analyze their impact in reducing financial risks for a sample of ten companies in the Saudi stock market, based on monthly data from the period from 2019 to 2023. The study used the (Shape Model) Model-Sortino Ratio) to analyze price behavior and price predictions to achieve investment goals and reduce financial risks. The results showed that using the Shape Model-Sortino Ratio as a tool for evaluating investment portfolios in the Saudi stock market contributes to improving the quality of portfolios and reducing financial risks effectively, through By applying these models, investors were able to make informed and improved investment decisions, which led to achieving investment goals more accurately and effectively. The success of investment portfolios depends largely on the models adopted in their construction, which includes the foundations, policies, and strategies that investors follow when making investment decisions. These factors reflect the quality of the portfolio and directly affect its financial performance and its ability to adapt to fluctuations in the stock market. Based on the results, it is recommended that investors have well-founded investment strategies and policies in place, which reflect best practices and provide an accurate framework for making investment decisions. Companies and investment institutions in the Saudi market should also study and adopt advanced methods and models such as (Shape Model-Sortino Ratio) to enhance their capabilities to control risks and improve investment returns for investors.

The spatial autoregressive model is one of the models that is very similar to ordinary time series models, as the spatial mixed model is formed when the spatially lagged dependent variable is included as one of the explanatory variables. To find out whether or not there is spatial dependence between these variables, a spatial autoregressive model is used Moran Test. If this reliability is ignored or not taken into consideration, this leads to the loss of important information. Accordingly, in the research, the spatial autoregressive model was estimated when the model error is distributed with a mixed distribution (represented by the t-distribution) by the Bayesian method when the initial information is available from one side of the artificial intelligence algorithm, represented by the Particle Swarm Optimization (PSO) algorithm from On the other hand, the application to real data related to the poverty gap sample in developing countries for the years (2005-2010-2015-2020) and through the Moran test and the Lagrange multiplier showed that there is a spatial autocorrelation between the observations and the researchers concluded that the subsequent probability distribution of the vector of parameters (▁θ) follows a multivariate t distribution, and the posterior probability distribution of the variance parameter was an uncommon but appropriate distribution (Proper), in addition to the superiority of the PSO algorithm for estimating the spatial autoregressive model with heavy tails in the Bayesian manner through the criteria of mean square error and mean relative error.

In this paper, we study a new statistical distribution called the hybrid odd exponential-exponential distribution (HOE-E distribution for short) we the aim of applying it to real data sets. This new distribution appears as a sub-model of the larger HOEE-Φ family in (Mahdi et al., 2024). We explore many mathematical and statistical properties of this distribution such as the series expansion of the PDF, the quantile function, moments and their generating function, incomplete moments, the shape of the PDF, and the shape of the hazard rate function, order statistics, and parameter estimation using the maximum likelihood estimation. We use this distribution to model a plasma concentration data set. Moreover, this we show that the suggested HOE-E distribution outperformance many other distributions based on various statistical criteria like AIC, CAIC, BIC, HQIC, W, and A.