The Estimation Of The Reliability Function Depends On The Accuracy Of The Data Used To Estimate The Parameters Of The Probability distribution, and Because Some Data Suffer from a Skew in their Data to Estimate the Parameters and Calculate the Reliability Function in light of the Presence of Some Skew in the Data, there must be a Distribution that has flexibility in dealing with that Data. As in the data of Diyala Company for Electrical Industries, as it was observed that there was a positive twisting in the data collected from the Power and Machinery Department, which required distribution that deals with those data and searches for methods that accommodate this problem and lead to accurate estimates of the reliability function,
... Show MorePurpose: The study examines digitalization literature on office administration efficiency in firms from management, marketing, finance, and accounting in Jordan Companies.
Theoretical framework: The questionnaire regularly compliments Digital Transformation (DT) on Office Management Efficiency (OME) contributions. Participants say digitalization improves job effectiveness, validating the findings. The concepts were supported by multiple questions.
Design/methodology/approach: We focused our analysis on 34 research papers related to DT and OME for the period from 2017 to 2024. Based on bibliometric analysis, this paper highlights the prevailing trend of current study in th
... Show MoreIn recent years, many economic units have suffered losses as a result of a series of internal and external factors that led to an increase in their costs compared with expected revenues as a result of the use of high-cost materials, in addition to the environmental impacts as a result of their manufacturing waste ,To address this problem, the researcher used continuous improvement technology, used the Japanese approach, and identified high-cost raw materials. In addition to being harmful to the environment (copper, tin, antimony, and arsenic), to replaced with aluminum and calcium alloys, which in turn led to reducing battery costs and protecting the environment. The researcher conducted field work for the General Company for Autom
... Show MoreThe research aims to clarify the concepts of Forensic accounting and the economic dimension of sustainable development and to explain the relationship that links them, and The research starts from a basic problem: the extent to which Forensic accounting contributes to achieving the economic dimension of sustainable development, To achieve the goal of the research, the researchers created a questionnaire consisting of two parts to test the two research hypotheses, The research sample consisted of (112) individuals working (academics and professionals) in the Federal Bureau of Financial Supervision and its affiliated bodies in Baghdad, and the researchers reached a set of Results , one of the important: That Forensic accounting has a
... Show MoreIn an effort to enhance the applicability of accounting data for international oil corporations operating in Iraq, this study delves into the role of Financial Reporting on Carbon Emissions (FRCE). The researchers explore the overarching concept and significance of the Relevance of Accounting Information (RAI) in general, with a specific focus on its application to accounting information related to carbon emissions. The study also addresses the financial reporting of carbon emissions in industrial companies. Using two mathematical models, namely the Informational Content Model (ICM) and Autoregressive Integrated Moving Average (ARIMA), the researchers conduct an in-depth analysis of eleven years' worth of financial statements from Dana G
... Show MoreThe research aims to clarify the impact of adopting International Financial Reporting Standards (IFRS) on the asymmetry of accounting information. To achieve the research goal, the researchers selected commercial banks listed on the Iraq Stock Exchange as a research community, specifying (12) commercial banks as a sample for the research, and relied on the financial statements. Actually, for a period of (6) years (2013-2018), divided into (3) years before the adoption of IFRS and three years after the adoption of IFRS.A measure of the dispersion of financial analysts' forecasts was used to measure the impact of adopting IFRS on the asymmetry of accounting information. The researchers reached a set of conclusions, the most important of wh
... Show MoreThis research investigates the mediating role of Accounting Information Relevance (AIR) in mitigating Information Asymmetry (IA) through the implementation of Information Technology Governance (ITG) practices within the context of private commercial banks in Iraq. IA is a persistent concern in financial markets and firms, as it can lead to adverse consequences such as agency problems and reduced efficiency. The sample for this research comprises 99 employees from five private commercial banks operating in Iraq, and data analysis is conducted using the Smart PLS. By focusing on the unique setting of Iraq's private banking sector, this research contributes to the existing literature by shedding light on the effectiveness of ITG practices i
... Show MoreThe Nineveh Grain Store project is considered one of the important projects in the Ministry of Commerce/General Company for Grain Trade in general and Nineveh Governorate in particular. The research problem focused on the fact that many projects are slow and not completed on time, and the reason is the lack of keeping pace with the technological development of developed countries at the present time, which leads to delaying the duration of project completion, and this in turn leads to high costs and thus failure to complete the project on time.The main objective of this research is to use the Linear Programming (LP) method to formulate two mathematical models: the first is to obtain the project completion time (critical Path (CP)) for th
... Show MoreThe purpose of this article is to improve and minimize noise from the signal by studying wavelet transforms and showing how to use the most effective ones for processing and analysis. As both the Discrete Wavelet Transformation method was used, we will outline some transformation techniques along with the methodology for applying them to remove noise from the signal. Proceeds based on the threshold value and the threshold functions Lifting Transformation, Wavelet Transformation, and Packet Discrete Wavelet Transformation. Using AMSE, A comparison was made between them , and the best was selected. When the aforementioned techniques were applied to actual data that was represented by each of the prices, it became evident that the lifting t
... Show MoreIn this research, we investigated addressing the challenges associated with the seasonal allergic medical drug inventory system. The focus was on determining the optimal demand by calculating the Economic Order Quantity (EOQ) and achieving the lowest cost within the Pharmaceutical Industries and Medical Supplies company in Samarra. The primary objective was to efficiently meet the demand for seasonal allergy medications by identifying the optimal demand for medical drugs. The study encompassed two types of seasonal allergy medications, namely Samatifen drink and VALIAPAM 2 pills. The calculation of the lowest cost involved two methods: the multi-component production model without deficit, with restrictions, the solution was done using th
... Show MoreCount data represents a number of defined events that occur within a specific time frame for explanatory variables in the form of integers, and discrete distributions are among the probability distributions that use count data. The most famous of these distributions is the Poisson distribution. However, sometimes a change in the pattern of the random variable period may occur, such as the absence of the zero value, which requires finding a distribution that fits such a change, and that is the Zero Truncated Poisson Distribution (ZTPD).
This research aims to find a suitable model for the effect of non-zero value of data on any phenomenon and to use it to build a Zero Truncated Po
... Show MoreIn some time series, especially financial time series, the high/low frequency sometimes occurs in short time scale, or for a specific period, the phenomena happen such that not observed in the rest of the time series; in the situation, decomposition of the time series into constitutive series can be very useful ,because the wavelet transform has the ability to transform the time series into low-and-high-frequency information, which allows detecting trends, breakdown points, and discontinuities in the data that may it is lost when other analysis methods are used. to cope with non-stationary time series forecasting and with the aim of improving the forecasting accuracy of the volatility pattern in exchange rates , we use
... Show MoreThis paper presents a method for addressing the issue of outliers in fuzzy data. The method involves calculating a new distance between fuzzy numbers using various kernel functions, based on the fuzzy least squares method. The parameters of the fuzzy regression model were estimated in cases where the explanatory variables were non-fuzzy, the parameters were fuzzy, and the response variable was both fuzzy and an outlier. These estimators were then compared to the Fuzzy Least Squares method (FLS) using Mean Square Error (MSE) through simulations with different sample sizes (25, 50, 100, 150) and levels of outliers (0, 0.10, 0.20, 0.30). The results showed that this method, utilizing the new distance, achieved the best results in the presen
... Show MoreThis paper aims to use semi-parametric regression to balanced longitudinal data model, where the parametric regression models suffer from the problem of strict constraints, while non-parametric regression models, despite their flexibility, suffer from the problem of the curse of dimensionality. Consequently, semi-parametric regression is an ideal solution to get rid of the problems that parametric and non-parametric regression suffer from. The great advantage of this model is that it contains all the positive features included in the previous two models, such as containing strict restrictions in its parametric component, complete flexibility in its non-parametric component, and clarity of the interact
... Show MoreThe development of the subject of bioinformatics may be attributed to the exponential growth of biological data, namely the huge amount of high-dimensional gene expression data. The discipline of bioinformatics efficiently tackles issues in molecular biology through the use of optimization, computer science, and statistical methods. The present study introduces a new optimization strategy, namely the proposed conjugate gradient method (PNCG), for the purpose of learning a fuzzy neural network model using the Takagi-Sugeno approach. This study presented a novel algorithm that addresses the issue of delayed convergence seen in the Polak Ribière Polyak (PRP) and Liu-Storey (LS) techniques by using the PRP method. The research used simulate
... Show MoreThe study aims to the extent of the ability of these banks to influence economic growth through economic indicators such as their financial assets and the extent of their size and development from year to year, as well as the indicator of credit granted by Islamic banks in Sudan to the Sudanese economic sectors, as well as the indicator of the financing formulas in force in these banks and the quality of those indicators in contributing to the productive process through the production of goods and services, which indicates an increase in GDP and thus the progress of economic growth Islamic banks in Sudan and The purpose of the research is to find out the impact of Sudanese Islamic banks on economic growth in Sudan and Faisal Islami
... Show MoreThe stock market is one cornerstone of an economy, and relying on limited financial resources in any country has become increasingly challenging. Recognizing the significance of the financial market in bridging the financing gap in the economy, most countries have acknowledged its pivotal role, especially in the aftermath of numerous global financial crises. This acknowledgement involves mobilizing savings from surplus entities to deficit entities and channeling them into various investments by issuing financial instruments such as stocks, bonds, and government securities. Consequently, the financial market provides liquidity and cash flow, creating a fiscal space that can be utilized to fund developmental investment projects without the
... Show MoreThe advanced banking system serves as a vital cornerstone for economic growth due to the crucial services it provides to the economy. These services include mobilizing local savings through deposits, providing loans, monitoring project owners who borrow from banks, risk management, facilitating financial transactions, and more. The researcher utilizes banking service indicators (such as the ATM and POS penetration) and indicators of private sector credit (like the ratio of private sector credit to Gross Domestic Product) to examine the relationship between banking services and the volume of credit provided to the private sector in Iraq. The study aims to understand the evolution of banking services and their role in enhancing private-sec
... Show MoreOil is considered important and dominant part in the world of energy, especially industrialized and emerging countries, in terms of solidity and production, and it is difficult to dispense with it, especially in the transportation sector. Oil and gas played an important role in pushing the economic movement forward, throughout history, and despite its importance, it is considered largest part of environmental pollutant, most developed countries have begun to search for renewable energy of various types for security, economic, and environmental reasons, despite its high cost compared to fossil fuels.
The aim of the research was to identify global expectations for renewable and non-renewable energy sources, and also to ident
... Show MoreForeign reserves are important in supporting the local currency, as the Iraqi economy maintained an optimal level of foreign reserves and the(CB) contributed to sterilizing the money supply, confronting the increasing spending of the Ministry of Finance, and maintaining the stability of the local currency exchange rate, as the study aimed to analyze the impact The window on inflation rates, which is one of the direct tools used by monetary policy. The problem of the study is that rentier economies suffer from weak transmission and effectiveness of traditional channels, so the window for selling foreign currency must be followed. The study concluded that the (CBI) maintained an optimal level of foreign reserves, The monetary sterilization
... Show MoreThe research addresses the reality of government investment spending in Iraq and its potential impact on the agricultural sector. Agriculture is considered one of the most important economic sectors in the country, as it contributes to achieving food security. However, the sector is witnessing several challenges that affect its productivity and development, including the need for more government investment.
This study represents an attempt to analyze the impact of government investment spending on the agricultural sector and estimate the extent of its impact on productivity. The study is based on an in-depth review of the available literature and analysis of data related to government investment spending and the performance of th
... Show MoreThe study aimed to take austerity measures to address the public budget deficit in Egypt, as the public budget deficit is one of the most important economic problems that affects the public financial situation, and the Egyptian economy does not differ from the rest of the world’s countries in terms of the increasing public budget deficit. The analytical approach was used to show the impact of the financial austerity policy on the public Budget deficit. Egypt succeeded in adopting a policy of financial austerity, as after several years of slow growth and weak economic performance, the Egyptian economy began to recover. The financial situation improved as a result of the implementation of the value-added tax and reductions in energ
... Show MoreThe research highlights the foreign direct investment environment in Iraq, and the importance of adopting the multilateral international agreement on trade-related investment measures (TRIMs), in light of Iraq’s accession to the world trade organization, in order to promote foreign direct investment. Investing in Iraq. Promoting an investment environment with international acceptance to attract foreign investments to Iraq, specifically in the Iraqi air transport sector, reviewing the most prominent challenges facing the investment environment in the Iraqi air transport sector, and obtaining the benefits and positives of these investments. The research aims to find an appropriate mechanism to achieve accession to the TRIMIS agreement an
... Show MoreThe research provides several analyses, scientific evidence, and theoretical evidence, which clarify the relationship between the exchange rate in Iraq and the import of a group of intermediate goods for the period 2010-2021, as the research problem is represented by the problems and obstacles that caused a decline in the level of local production, and which contributed to an imbalance in output. GDP, and then an imbalance in the (non-oil) trade balance within the current account of the balance of payments. The research discussed the basic concepts of the exchange rate and its determination mechanism, price elasticity, intermediate goods and the relationship between these variables. After that, price elasticity coefficients were arrived
... Show MorePurpose: This research discusses the nature of the relationship between digital marketing tools and marketing literacy.
Theoretical framework: The topic of marketing literacy is a modern marketing topic, (Rahmanto et al., 2023). Several researchers have reported good results on the impact of social media on digital literacy (Arafah and Hasyim, 2022), digital marketing, and digital literacy (Suparno et al., 2023). However, there is a scarcity of research addressing the impact of digital marketing tools on marketing literacy.
Design/methodology/approach: This study relied on the descriptive analytical approach in collecting and analyzing data and arriving at the results. Ea
... Show MoreThe current research aims to study the impact of enlightened leadership - represented by role model, developer, servant, communicator, visionary, changer - as an independent variable, on organizational sustainability - which includes direction, behavior, organization, guidance and evaluation. . As a dependent variable among a sample of university leaders. At the University of Baghdad. Knowing the extent of colleges’ interest in research variables and dimensions. The problem is limited understanding and use of enlightened leadership to achieve sustainability in the college environment. The research asks: Do informed leadership practices have an impact on organizational sustainability in the colleges of the University of Baghdad? What ki
... Show MoreThis research aims to diagnose the level of embodiment of environmental sensing strategies in the National Security Advisory in Iraq. The importance of the research is evident from the importance of the topic it deals with. Environmental sensing in its three dimensions (Prediction strategy, scaling strategy, and Lockdown strategy) is one of the crucial issues in the success of organizations of all kinds. In addition to the importance of the researched organization (NSA), which is one of the most important components of ministries and security institutions and its active role in ensuring the security and stability of the country at the national and global levels. The problem of the research is how to read environmental variables by the (N
... Show MoreThis study aimed to investigate mechanisms for enhancing project completion speed through the application of artificial intelligence techniques. The study adopted the approach of "Using LSTM Networks for Predicting Project Delay Times," and the researchers utilized data from 3530 residential units for training, testing, and prediction. Selecting project delay times as a focus was driven by their significant impact on vital project completion. The research problem centers around the main question, "Can LSTM networks be successfully used to predict project delay times?" The significance of the study lies in utilizing Long Short-Term Memory (LSTM) neural network techniques to improve the prediction of project delay
... Show MoreThe main purpose of this research is to diagnose the role played by strategic intelligence through its five dimensions (foresight, systematic thinking, future vision, motivation, and partnership) in enhancing organizations' crisis management capabilities. The research problem highlights a lack of awareness regarding the importance of utilizing strategic intelligence in addressing crises faced by organizations in practical settings. Therefore, the significance of this research lies in providing a set of mechanisms that contribute to addressing this issue. Additionally, the research aims to achieve several objectives, including diagnosing the application of strategic intelligence and crisis management within the studied organization. to ac
... Show MoreThe current research aims to clarify the impact of organizational fitness with its dimensions (sensing, decision-making, and execution/practice) as an independent variable on digital transformation with its dimensions (leadership, infrastructure, and resource mobilization) as a dependent variable in the management of construction and projects at the Ministry of Higher Education and Scientific Research. The researcher employed a descriptive-analytical approach and used various statistical tools such as SPSS V21, AMOSE, and Excel to analyze the relationship between the main research variables, answer theoretical and applied questions, examine the level of correlation and influence, and utilize statistical methods like regression coefficien
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