Purpose: This study aimed to identify the strategic information system and its role and reflections on sustainable development by identifying the level of appreciation and interest of the researched organization in the strategic information system and its dimensions and in sustainable development and its dimensions.

Theoretical framework: Recent studies reported good results in university workers and the use of management information systems to improve the requirements of sustainable development and its contexts in universities.

Design/methodology/approach: The descriptive analytical approach was adopted for the study in the research community by distributing a questionnaire to a random sam

Purpose: This research aims to identify the concept, importance, and objectives of Joint Audit (JA) and the impact of JA on Audit Quality (AQ).

Theoretical framework: This researcher relied on the basic concepts of agency theory and the problems emerging from it, as the JA came to reduce these problems in a way that contributes to achieving AQ.

Methodology: This researcher relied on the questionnaire form to collect information, using the statistical program SPSS to analyze the questionnaire forms. The study included the JA variable as an independent variable. In contrast, the dependent variable included AQ in terms of the dimension of the auditor's independence, the auditor's performance,

Purpose: The impact of customs taxes in supporting and protecting the domestic product and domestic industry.

Conceptual framework: The paper dealt with the study of the role of customs taxes in the development of the industrial sector in Iraq, and the conceptual and theoretical framework of the industrial sector.

Design /methodology /methodology: We analyzed the role of customs taxes in the development of the industrial sector in Iraq during the period 2004 - 2022.

Results: The study resulted in a set of results,  most important of which lies in that the volume of customs tax revenues is low, and that's why that the Iraqi economy is considered as a

Purpose: Measuring and analyzing the relationship between external debt and economic growth in Iraq. Theoretical framework: The research dealt with the external debt and its impact on economic growth in Iraq. Iraq is one of the countries that suffers from the problem of external debt and its use to finance consumer spending. The research problem can be formulated as the absence of specific standards to guide financial policy in Iraq, especially the optimal size of debt and how to spend the debt in a way that achieves economic growth.

Design/methodology/approach: The research relied on the deductive inference method based on theoretical foundations, descriptive and quantitative ana

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,

الغرض من هذه الدراسة تقييم أثر العدالة التنظيمية على التطوير التنظيمي باستخدام التخطيط الاستراتيجي كمتغير وسيط. لذا فإن السؤال الرئيسي لمشكلة الدراسة الحالية هو هل ما إذا كانت للعدالة التنظيمية أهمية كبيرة يمكن أن تعزز التطوير التنظيمي بشكل استراتيجي. كدراسة حالة، أجريت دراسة وصفية وتحليلية تطبيقية على دائرة صحة الرصافة في بغداد. إذ شملت الدراسة (182) فردا في المستويات الإدارية في دائرة صحة بغداد الرصافة ال

المقدمة

تجدد الاهتمام بموضوع نوعية حياة العمل (Quality of life) الذي يرمز له اختصارا (QWL)، في السنوات الأخيرة الماضية، وبمطلع الألفية الثالثة على وجه التحديد، من قبل الباحثين الأكاديميين والمهتمين الممارسين في منظمات الأعمال، وذلك بوصفهم إليه بأنه أهم مصادر الرضا للعاملين، والعنصر المميز لبيئة عمل منظمة ما عن غيرها. وهنا، قد برزت الاضطلاع بالمسؤولية الأخ

Reliability has an important role in both the industrial and engineering applications. So the need for Reliability Tests appeared are series of tests a discover out of factors that  appear through the test, knowledge limit of fit a specifics production addition for getting on goodness of production.

Therefore, the need for research to test for censor data from ( Type II ) for exponential distribution with one parameter and that test it’s (Reliability Growth) includes three curves are Idealized Growth curve estimation parameters and reliability with maximum likelihood method, Duane Growth curve takes estimation parameters and reliability with least squares method, Exponential Reliability Growth Cur

The research paper aims to highlight the impact of electronic governance in improving the quality of auditing through accounting disclosure and how to make use out of it in resolving many of the problems by economic units in general and in particular the financial problems in particular. It focuses on the most important financial information of the loss of confidence and credibility in the financial information of the economic units, This study  has  been carried out through the use and application of many of the principles and rules contained in the electronic governance, The most important Which is the accounting disclosure, and hence the dimensions of accounting for electronic governance through the achievement of ac

Generalized Additive Model has been considered as a multivariate smoother that appeared recently in Nonparametric Regression Analysis. Thus, this research is devoted to study the mixed situation, i.e. for the phenomena that changes its behaviour from linear ( with known  functional form) represented in parametric part, to nonlinear (with unknown functional form: here, smoothing spline) represented in nonparametric part of the model. Furthermore,  we propose robust semiparametric GAM estimator, which compared with two other existed techniques.                

The individual average income is considered one of the most used criteria for the distinguishing between the developed and the developing countries, for this reason the efforts of economic development has been construed on increasing the average national income, the investment expenditures is considered one of the basic foundations for economic development operation which lead to the expanding the prodection power of the economy, and increasing the level of national income in an averages greaten than the primary expenditures due to the work and interaction between the multiplier and the accelerator. But the ability of the economic sectors in the generation of national income as a result of the primary expenditures is different fr

In this research, the focus was on estimating the parameters on (min- Gumbel distribution), using the maximum likelihood method and the Bayes method. The genetic algorithmmethod was employed in estimating the parameters of the maximum likelihood method as well as  the Bayes method. The comparison was made using the mean error squares (MSE), where the best  estimator  is the one who has the least mean squared error. It was noted that the best estimator was (BLG_GE).

The aim of the research is to clarify the importance of documentary credits in foreign trade and especially their impact on the balance by limiting imports we highlighted the reality of documentary credits in Iraq and the accompanying changes and developments highlighted the indicators of foreign trade and finding solutions for harmonizing the fund Documentary and trade balance in order to achieve long term economic development.

The local banks are urged to restore the documentary credit system despite the backwardness and primitive methods used. The documentary credits have increased especially in the last years of the study period.

The advantages of the documentary credits have

This research aims to examine the influence that sustainable human resource management (HRM) has on organizational effectiveness at the university level. In view of that, the research debates sustainable HRM practices, such as selection, participation, and empowerment, which have a stake in the success of the institution by harmonizing employee development with the long-term goals of the organization. This study used a quantitative survey method to collect data from 169 university employees and analysis through the use of statistical techniques using SPSS.

The outcome suggests that sustainable HRM positively and directly affects organizational effectiveness. The evidence supports employee empowerment as the most significant compon

The purpose of this study is to evaluate and test the relationship between aggressive tax practices and decisions to choose the appropriate financing structure in companies listed on the Iraq Stock Exchange. Aggressive tax policies of a company may have an impact on the specific considerations related to equity issuance as a financing method, and the impact of aggressive tax practices on equity financing decisions in non-financial companies listed on the Iraq Stock Exchange can be formulated as a research problem by examining the relationship between tax practices and equity financing. Both the descriptive inductive approach and the quantitative inductive approach were adopted to extrapolate the prevailing ownership concentration in the

 This research aims at to identify the extent to which creative thinking skills Impact the change &development of Administrative Leadership styles In Administrative Leadership of the Medical City Department. Identify the nature of the relationship between them, determine the prevailing leadership style, &measure the level of creative thinking skills they have. In order to achieve the objectives of the research, the descriptive analytical method was adopted.

The research tool consisted of a questionnaire consisting of (61) paragraphs, in addition to the interview & observation. The research sample consisted of (170) administrative leaders in the upper &middle organizational levels. The

This paper is specifically a detailed review of the Spatial Quantile Autoregressive (SARQR) model that refers to the incorporation of quantile regression models into spatial autoregressive models to facilitate an improved analysis of the characteristics of spatially dependent data. The relevance of SARQR is emphasized in most applications, including but not limited to the fields that might need the study of spatial variation and dependencies. In particular, it looks at literature dated from 1971 and 2024 and shows the extent to which SARQR had already been applied previously in other disciplines such as economics, real estate, environmental science, and epidemiology.

Accordingly, evidence indicates SARQR has numerous benefits comp

The paper investigates how monetary policy variables affect the stability of real exchange rate of Iraqi dinar covering the period between 2004 and 2023. The research aims to assess the articulation between significant monetary policy instruments particularly the money supply, which is M2, and governmental sales of foreign currency windows together with their impacts on changes on the exchange rates. Using an econometric quantitative approach and EViews-12, the model for this research will estimate and test underlying hypotheses along with analyzing data using the autoregressive distributed lag (ARDL) model.

Statistical inference pointed out a causal relationship for real exchange rate stability due to the monetary policy mechanis

Abstract:                                                                                                      

         The research aims to measure the impact of infor

Energy crisis and the requirements of health and feel good, all this renewed attention to the importance of natural lighting in all kinds of factories.
    Research problem was how to achieve the plant's own natural outlets visual comfort and satisfaction of workers in Companies, the industries of cotton and general al-fedaa.

     The research compuns address the impact of daylight to provide visual comfort in the factory. Indeed, the light must be treated very carefully, and natural lighting should be thinking from the perspective of the occupants of the plant and not wishing to view from the outsid

This paper proposes a hybrid approach to dollar exchange rate forecasting, wherein both types of forecasting models-linear and non-linear models-have been incorporated to improve the efficiency of predictions. The work essentially combined MISO ARX model with GARCH-X models within MISO ARX framework to enhance the data. These three estimation techniques, namely IV4, RELS-HF, and RELS-SE, could optimize the modeling performance of the MISO ARX model, whereas Quasi Maximum Likelihood Estimation (QMLE) was applied for GARCH-X models.

An evaluation metric such as the Mean Absolute Error (MAE) and Mean Absolute Percentage Error (MAPE) was used for the comparison between model performances. The findings show that RELS-SE method is super

ليس جديداً القول بان هناك حاجة مستمرة ومتزايدة لاستخدام البيانات الاقتصادية المتسقة عن القطاعات المختلفة في الاقتصاد القومي لدعم وإسناد عملية التحليل الاقتصادي وتطوير النماذج الاقتصادية الكلية.

وتعرض مصفوفة الحسابات القومية Social Accounting Matrix  (SAM) اطاراً شاملاً من المعلومات الأساسية لهذا النوع من النماذج والتحليل. فهي تتضمن كلا من المستخدم- المنتج
(

Nurse scheduling problem is one of combinatorial optimization problems and it is one of NP-Hard problems which is difficult to be solved as optimal solution. In this paper, we had created an proposed algorithm which it is hybrid simulated annealing algorithm to solve nurse scheduling problem, developed the simulated annealing algorithm and Genetic algorithm. We can note that the proposed algorithm (Hybrid simulated Annealing Algorithm(GS-h)) is the best method among other methods which it is used in this paper because it satisfied minimum average of the total cost and maximum number of Solved , Best and Optimal problems. So we can note that the ratios of the optimal solution are 77% for the proposed algorithm(GS-h), 28.75% for Si

The objective of this research is to determine the impact of marketing capabilities in building the reputation of the market organization. Marketing capabilities are one of the contemporary trends that can be adopted by the organization in the implementation of all its tasks and thus it can be assisted in achieving many advantages which are the most prominent marketing reputation in the environment The research problem indicated that there is a clear failure to employ the dimensions of marketing capabilities in the organization's reputation. The National Center for Engineering Consultancy was selected as the field of application. The questionnaire was used as a tool to obtain the research data that were prepared based on a number

The research topic was chosen because of the importance of communication in organizations in general and the marketing  process in particular. Without communication, the organization can not live and continue ,The problem of study diagnosis the reduction in sales in the company of plant oils in some its classes and weakness in differentiation and its reputation at market in spit if having good products with standardized features And lack of customer communication channels, also the company does not have any whole view about the concept of marketing communication, Therefore, This sudy aimed ro define to know the type of relationship between the extent of the impact of the integrated marketing

Abstract :

       The research aims to diagnose some of the negative phenomena
 ( Counterfiting , Pettifogging , Embezzlement ) that have been detected over the past ( 2010 – 2014 ), a fixed-term part of the national strategy for the fight against corruption launched by the Joint Council for the fight against corruption in Iraq and measuring the application of government control according to the American standard GAO standards and identifying the potential for the application of those standards gap. It has been collecting data and information of special issues of corruption reports and meeting with (42) employees and the use of a checklist has been prepared for thi

This paper deals with constructing a model of fuzzy linear programming with application on fuels product of Dura- refinery , which consist of seven products that have direct effect ondaily consumption . After Building the model which consist of objective function represents the selling prices ofthe products and fuzzy productions constraints and fuzzy demand constraints addition to production requirements constraints , we used program of ( WIN QSB )  to find the optimal solution

Abstract

        The Issue of trade policy is one of the most important topics that researchers have been interested in because of its important role in the economy over the ages. This importance has increased due to the increasing of commercial operations at different levels in both developing and developed countries Foreign trade is one of the means of achieving economic development through the economic surpluses resulting from exports and imports, as it is an important pillar of the economy in general and the Iraqi economy in particular, in light of the transformation process that took place for the Iraqi economy in various fields due to the implement

International trade in services is becoming increasingly important as it is an economic activity that deals with invisible trade, which has become increasingly important in the balance of international trade. The establishment of the WTO is a starting point in international trade relations. It is responsible for all aspects of international trade, , And in view of the continued increase in international trade in services, the need for more internationally recognized rules has become more urgent, especially as it has been increasingly proven that the traditional framework of public services is inadequate to operate some of the most dynamic and innovative sectors of the economy. (GATS) to be the regulatory framework for this sector

 Research Summary

It highlights the importance of assessing the demand for money function in Iraq through the understanding of the relationship between him and affecting the variables by searching the stability of this function and the extent of their influence in the Iraqi dinar exchange rate in order to know the amount of their contribution to the monetary policies of the Iraqi economy fee, as well as through study behavior of the demand for money function in Iraq and analyze the determinants of the demand for money for the period 1991-2013 and the impact of these determinants in the demand for money in Iraq.

And that the problem that we face is how to estimate the total demand for money in