https://jeasiq.uobaghdad.edu.iq/index.php/JEASIQ/issue/feed Journal of Economics and Administrative Sciences 2021-05-17T18:13:09+00:00 Hasaneen Huseen Abid Mohammed Altimimi hasaneen.timimi@yahoo.com Open Journal Systems <div id="jInfo"> <div class="linkContent"> <div id="about" class="tip2"> <div id="jInfo"> <div class="linkContent"> <div id="about" class="tip2"> <p>Academic publishing is one of the basic requirements for supporting and activating the movement of scientific research, It provides researchers an important opportunity to assess their research through arbitration clauses governing scientific research published, and display their research for scientific communication in production and employment results in the movement of scientific research service, The College Journal (Journal of Economic and Administrative Sciences) from the prestigious journals in the life process issued by the College of Administrative and Economics - University of Baghdad, a quarterly scientific journal, dealing with economic and administrative studies, accounting and statistical.<br>Also interested in research on applied and field studies and evaluation of cognitive styles and concepts and comparative studies and case studies, as well as building models and theoretical frameworks and summaries of Masters and PhDs outstanding, as well as the deployment of business conferences and seminars within and outside the country.<br>The Journal was quarterly published every three months and four issues per year, as well as it's journal concerned with the deployment of the upgrade for the purposes of research for professors.<br>The first issue was released it in 1973 and expanded in scope issued to Arab countries and has attracted research from outside the country .<br>The Journal has obtained ISSN (2227-703x) and The number of deposit in the Library and Archives in Baghdad (1041 to 2008), and is continuing to supplement issued to all Iraqi universities and educational institutions, as well as the relevant ministries.&nbsp;<br>Scientific Seasonal Refereed Journal Specialized In Economic, Administration, Accounting And Statistical Studies<br>DATE OF FIRST ISSUE (1973).<br>NO. OF ISSUE YEAR(6).<br>No. of issue published between 1973-2019 (110)</p> </div> </div> </div> </div> </div> </div> https://jeasiq.uobaghdad.edu.iq/index.php/JEASIQ/article/view/2144 Some Estimation for the Parameters and Hazard Function of Kummer Beta Generalized Normal Distribution 2021-05-17T18:13:06+00:00 Manal Mahmoud Rashid manal4254@gmail.com Entsar Arebe Aldoori entsar_arebe@coadec.uobaghdad.edu.iq <p><strong>Transforming the common normal distribution through the generated Kummer Beta model to the Kummer Beta Generalized Normal Distribution (KBGND) had been achieved. Then, estimating the distribution parameters and hazard function using the MLE method, and improving these estimations by employing the genetic algorithm. Simulation is used by assuming a number of models and different sample sizes. The main finding was that the common maximum likelihood (MLE) method is the best in estimating the parameters of the Kummer Beta Generalized Normal Distribution (KBGND) compared to the common maximum likelihood according to Mean Squares Error (MSE) and Mean squares Error Integral (IMSE) criteria in estimating the hazard function. While the practical side showed that the hazard function is increasing, i.e. the increment in staying the teachers in the service, they will be exposed to a greater failure rate as a result of the staying period which decreases in its turn.</strong></p> 2021-03-30T00:00:00+00:00 ##submission.copyrightStatement## https://jeasiq.uobaghdad.edu.iq/index.php/JEASIQ/article/view/2145 Comparison of Some Methods for Estimating Parameters of General Linear Model in Presence of Heteroscedastic Problem and High Leverage Points 2021-05-17T18:13:06+00:00 Qasim Mohammed Saheb qasimalsaheb@gmail.com Saja Mohammad Hussein saja@coadec.uobaghdad.edu.iq <p><strong>L</strong><strong>inear regression is one of the most important statistical tools through which it is possible to know the relationship between the response variable and one variable (or more) of the independent variable(s), which is often used in various fields of science. Heteroscedastic is one of the linear regression problems, the effect of which leads to inaccurate conclusions. The problem of heteroscedastic may be accompanied by the presence of extreme outliers in the independent variables (High leverage points) </strong><strong>(HLPs)</strong><strong>, the presence of </strong><strong>(HLPs)</strong><strong> in the data set result unrealistic estimates and misleading inferences. In this paper, we review some of the robust weighted estimation methods that accommodate both Robust and classical methods in the detection of extreme outliers (High leverage points) </strong><strong>(HLPs) </strong><strong>and the determination of weights. The methods include both Diagnostic Robust Generalized Potential Based on Minimum Volume Ellipsoid (DRGP (MVE)), Diagnostic Robust Generalized Potential Based on Minimum Covariance Determinant (DRGP (MCD)), and Diagnostic Robust Generalized Potential Based on Index Set Equality (DRGP (ISE)). The comparison was made according to the standard error criterion of the estimated parameters&nbsp; SE (</strong> <strong>) and SE (</strong> <strong>) of general linear regression model, for sample sizes (n=60, n=100, n=160), with different degree (severity) of heterogeneity, and contamination percentage </strong><strong>(HLPs) </strong><strong>are (τ =10%, τ=30%). it was found through comparison that weighted least squares estimation based on the weights of the DRGP (ISE) method are considered the best in estimating the parameters of the multiple linear regression model because they have the lowest standard error values of the estimators (</strong> <strong>) and (</strong> <strong>)&nbsp; as compared to other methods.</strong></p> <p><strong>Paper type: A case study</strong></p> 2021-03-30T00:00:00+00:00 ##submission.copyrightStatement## https://jeasiq.uobaghdad.edu.iq/index.php/JEASIQ/article/view/2146 The Bayesian Estimation for The Shape Parameter of The Power Function Distribution (PFD-I) to Use Hyper Prior Functions 2021-05-17T18:13:05+00:00 Jinan Abbas Naser Al-obedy author@yahoo.com <p><strong>The objective of this study is to examine the properties of Bayes estimators of the shape parameter of</strong><strong> the </strong><strong>Power Function Distribution (PFD-I)</strong><strong>, by using two different prior distributions for the parameter </strong><strong>θ</strong><strong> and different loss functions that were compared with the maximum likelihood estimators. In many practical applications, we may have two different prior information about the prior distribution for the shape parameter of</strong><strong> the </strong><strong>Power Function Distribution, </strong><strong>which influences the parameter estimation. So, we used two different kinds of conjugate priors of shape parameter θ of</strong><strong> the </strong><strong>Power Function Distribution (PFD-I)</strong><strong> to estimate it. The conjugate prior function of the shape parameter θ was considered as a combination of two different prior distributions such as gamma distribution with Erlang distribution and Erlang distribution with exponential distribution and Erlang distribution with non-informative distribution and exponential distribution with the non-informative distribution. We derived Bayes estimators for shape parameter θ of</strong><strong> the </strong><strong>Power Function Distribution (PFD-I)</strong><strong> according to </strong><strong>different </strong><strong>loss f</strong><strong>unctions such as </strong><strong>the squared error loss function (SELF), the weighted error loss function (WSELF) and</strong> <strong>modified linear exponential (MLINEX) loss function (MLF), with two different double priors. In addition to the classical estimation (maximum likelihood estimation). We used simulation to get the results of this study, for different cases of the shape parameter of</strong><strong> the </strong><strong>Power Function Distribution</strong><strong> used to generate data for different samples sizes.</strong></p> 2021-03-30T00:00:00+00:00 ##submission.copyrightStatement## https://jeasiq.uobaghdad.edu.iq/index.php/JEASIQ/article/view/2148 Using Iterative Reweighting Algorithm and Genetic Algorithm to Calculate The Estimation of The Parameters Of The Maximum Likelihood of The Skew Normal Distribution 2021-05-17T18:13:05+00:00 مرتضى علاء الخفاجي alamortada.alaa1101a@coadec.uobaghdad.edu.iq رباب عبد الرضا البكري rabab.saleh@coadec.uobaghdad.edu.iq <p><strong>Excessive skewness which occurs sometimes in the data is represented as an obstacle against normal distribution. So, recent studies have witnessed activity in studying the skew-normal distribution (SND) that matches the skewness data which is regarded as a special case of the normal distribution with additional skewness parameter (α), which gives more flexibility to the normal distribution. When estimating the parameters of (SND), we face the problem of the non-linear equation and by using the method of Maximum Likelihood estimation (ML) their solutions will be inaccurate and unreliable. To solve this problem, two methods can be used that are: the genetic algorithm (GA) and the iterative reweighting algorithm (IR) based on the Maximum Likelihood method. Monte Carlo simulation was used with different skewness levels and sample sizes, and the superiority of the results was compared. It was concluded that (SND) model estimation using (GA) is the best when the samples sizes are small and medium, while large samples indicate that the (IR) algorithm </strong><strong>is the best.&nbsp;</strong><strong>The study was also done using real data to find the parameter estimation and a comparison between the superiority of the results based on (AIC, BIC, Mse and Def) criteria. </strong></p> 2021-03-30T00:00:00+00:00 ##submission.copyrightStatement## https://jeasiq.uobaghdad.edu.iq/index.php/JEASIQ/article/view/2149 Comparative Study for the Early Detection of the most Important Factors Leading to Preeclampsia 2021-05-17T18:13:05+00:00 Aseel Mubdir Dawood Al-Marsuomy almarsoumy66@yahoo.com Mustafa Mohammed Subhi Fadhel mustafa.fadhel.1986@gmail.com <p><strong>The aim of this research is to determine the most important and main factors that lead to Preeclampsia. It is also about finding suitable solutions to eradicate these factors and avoid them in order to prevent getting Preeclampsia. To achieve this, a case study sample of (40) patients from Medical City - Oncology Teaching Hospital was used to collect data by a questionnaire which contained (17) reasons to be investigated. The statistical package (SPSS) was used to compare the results of the data analysis through two methods (Radial Bases Function Network) and (Factorial Analysis). Important results were obtained, the two methods determined the same factors that could represent the direct reason which causes Preeclampsia. But the first method of analysis was more precise and accurate in identifying these factors. Concerning both methods, the focus was on the factors of (following a good nutritious diet, a dysfunction in the placenta, and suffer from high blood press before pregnancy) had a major effect on their potential susceptibility to Preeclampsia.</strong></p> 2021-03-30T00:00:00+00:00 ##submission.copyrightStatement## https://jeasiq.uobaghdad.edu.iq/index.php/JEASIQ/article/view/2150 Comparative Study for the Early Detection of the most Important Factors Leading to Preeclampsia 2021-05-17T18:13:04+00:00 Aseel Mubdir Dawood Al-Marsuomy almarsoumy66@yahoo.com Mustafa Mohammed Subhi Fadhel mustafa.fadhel.1986@gmail.com <p>&nbsp;</p> <p><strong>The aim of this research is to determine the most important and main factors that lead to Preeclampsia. It is also about finding suitable solutions to eradicate these factors and avoid them in order to prevent getting Preeclampsia. To achieve this, a case study sample of (40) patients from Medical City - Oncology Teaching Hospital was used to collect data by a questionnaire which contained (17) reasons to be investigated. The statistical package (SPSS) was used to compare the results of the data analysis through two methods (Radial Bases Function Network) and (Factorial Analysis). Important results were obtained, the two methods determined the same factors that could represent the direct reason which causes Preeclampsia. But the first method of analysis was more precise and accurate in identifying these factors. Concerning both methods, the focus was on the factors of (following a good nutritious diet, a dysfunction in the placenta, and suffer from high blood press before pregnancy) had a major effect on their potential susceptibility to Preeclampsia.</strong></p> 2021-03-30T00:00:00+00:00 ##submission.copyrightStatement## https://jeasiq.uobaghdad.edu.iq/index.php/JEASIQ/article/view/2134 The effect of creating knowledge according to the model (Nonaka & Takeuchi, 1995) on organizational ambidexterity: A study on a sample of Iraqi private banks 2021-05-17T18:13:09+00:00 Ahmed Hassan Ahmed Ahmed@yahoo.com Salah Al-Din Awwad Al-Kubaisi salahalkubaisy@yahoo.com <p>Purpose<strong> - This study relies on the descriptive and analytical approach through collecting and analyzing the necessary data, as this approach focuses on polling the opinions of the research sample and its directions, and aims to develop a model that studies the relationship between knowledge creation and organizational ambidexterity in Iraqi private banks and verifying its validity experimentally.</strong></p> <p>Design / Methodology<strong> / Introduction - A survey was conducted through a questionnaire form to collect data from a sample of (113) managers in private commercial banks. In addition, this study used the AMOS program and the ready-to-use statistical program package (SPSS V.25) to test the proposed hypotheses of the theoretical model experimentally.</strong></p> <p><strong>Results - The results show that knowledge creation has a significant and positive indirect effect on stimulating organizational ambidexterity in private commercial banks through its effect on exploiting opportunities in the workplace and exploring opportunities in the external environment of banks.</strong></p> <p><strong>Practical effects - to improve knowledge creation, bank management must pay more attention to it as a strategic resource to create wealth and added value to enable organizations to grow and survive through training courses, holders of higher degrees and attract knowledge expertise in addition to the need to maximize cultural awareness towards improving the organizational ambidexterity of banks, especially in Exploiting the bank's internal opportunities, both material and human, according to the current circumstances, through rewards moral and material incentives.</strong></p> <p><strong>&nbsp;</strong></p> <p>Originality /<strong> Value - This study complements and advances previous research on knowledge creation in several ways. First, the current study proposes a conceptual model that illustrates the interrelationships between the main variables in Iraqi private banks. Second, this study explores the role of organizational ambidexterity that benefits from exploiting and exploring opportunities in the context of knowledge acquisition, accumulation and exchange. Thus, overcoming the challenges associated with creating knowledge.</strong></p> 2021-03-30T00:00:00+00:00 ##submission.copyrightStatement## https://jeasiq.uobaghdad.edu.iq/index.php/JEASIQ/article/view/2135 Designing a Quality System using the Goals Programming Method -An Applied Research 2021-05-17T18:13:09+00:00 Sura Abd Al-Kareem Sanfwra1998@gmail.com Wakas S. Khalaf dr.wakkas1@coadec.uobaghdad.edu.iq <p><strong>Due to the continuous development in society and the multiplicity of customers' desires and their keeping pace with this development and their search for the quality and durability of the commodity that provides them with the best performance and that meets their needs and desires, all this has led to the consideration of quality as one of the competitive advantages that many industrial companies compete for and which are of interest to customers and are looking for. The research problem showed that the Diyala State Company for Electrical Industries relies on some simple methods and personal experience to monitor the quality of products and does not adopt scientific methods and modern programs. The aim of this research is to design a system to monitor the production quality of the transformer (400/11 KVA) through the use of a method that helps to make decisions of a quantitative multi-objective nature, which is the method of lexicographic goal programming that the researcher used to integrate the preferences of the decision-maker in monitoring the quality of the production of the transformer (400/11 KVA). Using the two programs (Excel and Lingo) in constructing and solving the mathematical model that was applied in the sections (outer and inner iron core, winding and isolating, final assembly and quality control). The results obtained were efficient, as they achieved the least possible deviations from all the target values ​​for all goals</strong></p> 2021-03-30T00:00:00+00:00 ##submission.copyrightStatement## https://jeasiq.uobaghdad.edu.iq/index.php/JEASIQ/article/view/2136 Analyzing indicators of the results of applying forecasting methods for production plans (A case study at the Diyala State Company for Electrical Industries) 2021-05-17T18:13:08+00:00 Emad Khaleel Ismael emadaldulaimy1956@gmal.com <p><strong>Economic organizations operate in a dynamic environment, which necessitates the use of quantitative techniques to make their decisions. Here, the role of forecasting production plans emerges. So, this study aims to the analysis of the results of applying forecasting methods to production plans for the past years, in the Diyala State Company for Electrical Industries.</strong></p> <p><strong>The Diyala State Company for Electrical Industries was chosen as a field of research for its role in providing distinguished products as well as the development and growth of its products and quality, and because it produces many products, and the study period was limited to ten years, from 2010 to 2019. This study used the descriptive approach in the theoretical side of the study, on the practical side, the current study used the statistical application (SPSS), and some other statistical means to process and analyze what was collected from data related to the company, the research sample, from its official website.</strong></p> <p><strong>The research concluded that flooding the Iraqi market with alternative imported products for the products of the Electrical Industries Company led to the cessation of production of some of the company's products, As a result, its resources were not invested efficiently and production costs were high. The current study suggested that the Ministry of Electricity buy the company's products, as these products have a good quality compared with the foreign ones.</strong></p> <p><strong>&nbsp;</strong></p> 2021-03-30T00:00:00+00:00 ##submission.copyrightStatement## https://jeasiq.uobaghdad.edu.iq/index.php/JEASIQ/article/view/2137 Measuring the Use of Social Media Networks (SMNs) in Knowledge Sharing, by Using Social Cognitive Theory (SCT) A Study Conducted in Some of Iraqi Universities 2021-05-17T18:13:08+00:00 Ahmed Muyasser Abed Jader ahmed_algader@uomosul.edu.iq <p>&nbsp;&nbsp; <strong>SMNs like Facebook, YouTube, Twitter, WhatsApp,..etc. are among the most popular sites on the Internet. These sites can provide a powerful means of sharing, organizing, finding information and knowledge. The popularity of these sites provides an opportunity to measure the use them in knowledge sharing, which needs a special scale, but unfortunately, there is no special scale for that. Thus, this study supposes to use SCT as a scale to measure the use of SMNs in electronic knowledge sharing due to it has been used to measure knowledge sharing with its traditional form. This study can help the decision-makers to use these SMNs to share the academics’ knowledge</strong> <strong>in educational institutes to the communities by adopting special plans and strategies to address the main factors in such cases that will help to increase the knowledge sharing between academics and communities.&nbsp; The aim of this study to know the amount of using SMNs by academics to share their own knowledge with the community, which will reflect on educating the community and disseminate the culture within the community. Additionally, to address what the main factor can affect them to share their knowledge with others.</strong> <strong>The study uses SCT which consists of three factors: (Personal, Environment, and Behavior) as an independent variable, while the dependent variable is: (Knowledge Sharing). Furthermore, the quantitative method is adopted in this study by using an electronic questionnaire through Google Documents with “Five Scale of Likert” to collect the data from participants (250), who are the staff of some Iraqi universities. SPSS has been used in analyzing the collected data. The findings of the study come up with the following: the environmental factor has the greatest influence, then the behavioural factor which is lesser and the personal factor has the lowest influence. Finally, the study found that there is a possibility and ability to measure knowledge sharing by using SCT electronically. </strong></p> <p><strong>&nbsp;</strong></p> <p><strong>Paper type: research paper.</strong></p> 2021-03-30T00:00:00+00:00 ##submission.copyrightStatement## https://jeasiq.uobaghdad.edu.iq/index.php/JEASIQ/article/view/2138 The effect of intellectual capital on the Total quality management of higher education and scientific research institutions in Baghdad 2021-05-17T18:13:08+00:00 ALI ABDULSALAM ABDUALDAEM aliabdaldaem_83@yahoo.com <p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </strong><strong>The purpose and goal of the research revolve around the diagnosis of intellectual capital as the logical indicator to study an effective human resource management practice and its influential role in determining the overall quality management of higher education institutions and scientific research in Baghdad. </strong></p> <p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </strong><strong>To achieve the purpose of the research, an upgraded standard questionnaire was used to collect data and distribute it to the selected sample in a statistical manner from the study population of (5) institutions affiliated with the Ministry of Higher Education and Scientific Research in Baghdad. A sample of (83) faculty and employees in the community of the researched institutions were targeted. They are known for their competence, experience and expertise within the elite measurements in managing human resources qualified for serious and efficient work. The extraction of results was based on the statistical package (SPSS), using the statistics of the arithmetic mean, standard deviation, coefficient of variation, Spearman correlation coefficient and multiple regression, and statistical tests represented by (t, F).</strong></p> <p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </strong><strong>According to the results extracted and analyzed, a set of conclusions related to the extent to which the intellectual capital has a distinct role in the development of total quality management in the areas of top management, continuous improvement and strategic planning for quality related to the implementation of the comprehensive strategy of the institutions of the Ministry of Higher Education in Baghdad. Certainly, the results reached to show the moderation of the availability of the necessary infrastructure to enhance the intellectual capital in higher education institutions in Baghdad, which requires an effective review of their organizational structures, as well as attracting and creating client and human capital, as they constitute an added value for developing mental and knowledge maturity For the elite teachers and distinguished employees who possess the ability to think, analyze, create, innovate, and employ knowledge, experience and skill in the field of learning and education.</strong></p> <p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </strong><strong>Among the most prominent recommendations reached by the research is that it is of the utmost importance for the institution's department of the Ministry of Higher Education in Baghdad to evaluate and evaluate their intellectual assets of teachers and employees, and to develop a strategic plan that includes identifying their current and future needs for human capital from teachers and employees with scientific competence and holders of experience certificates and awards Scientific and patents.</strong></p> 2021-03-30T00:00:00+00:00 ##submission.copyrightStatement## https://jeasiq.uobaghdad.edu.iq/index.php/JEASIQ/article/view/2139 The Effect of Organizational Creativity in Enhancing Knowledge Management Processes: survey study for a sample of academic staff members at the Technical College of management / Baghdad) 2021-05-17T18:13:07+00:00 Marwah Badr Zaya Yousif marwaqarana@baghdadcolleg.edu.iq <p><strong>In many organizations, employees who have high mental skills are the main source of organizational creativity. When a firm does not put creativity as a goal, cannot stand solid against the competition. Nowadays, knowledge is the path to discover the innovation and creativity aspects, This can assist the firm to stand face to face with competition in the market. The importance of this research comes from detecting and knowing the relation between creativity and knowledge to know and detect the influence of organizational creativity on backing the management of knowledge and determine the final results. The problem of research is to trace the role of organizational creativity on knowledge management processes in order to enable the firm to achieve supremacy in competition. The Administrative Technical College was chosen as a research location. The collected data were analyzed using the statistical program&nbsp; (SPSS) The research has found that there is a relationship between organizational creativity and knowledge management. Recommendations were on the necessity of developing cases of creativity among workers in educational organizations by relying on training methods and participation in scientific conferences and seminars to obtain higher levels of performance against the corresponding organizations.</strong></p> <p>Paper type Categorize<strong>: Research paper; Case study</strong></p> 2021-03-30T00:00:00+00:00 ##submission.copyrightStatement## https://jeasiq.uobaghdad.edu.iq/index.php/JEASIQ/article/view/2140 Employing the indicators of stereotypes and the dimensions of organizational clarity and their role in achieving the planned organizational behavior Analytical study on a sample of workers in some departments of the Faculties of Engineering, University of 2021-05-17T18:13:07+00:00 Athraa AbdulKarem Hameed Athraaahmed55@yahoo.com <p><strong>The current research examines the employment of indicators of stereotypes and the dimensions of organizational clarification to achieve planned organizational behaviour on a sample of employees in a number of departments of the Faculties of Engineering, University of Kufa, for a sample of (122) teaching staff. This research proposes the use of positive indicators of stereotypes for both the organization and employees and their awareness of what they want to obtain and what should be done for both parties and the removal of organizational clarity represented by the functional dimension that explores to what degree the employee's understanding of the internal strategy of the organization and the strategic dimension that searches for an understanding of internal and external strategies In view, the market dimension that represents the employee's comparison to his current job with future employment prospects to achieve the planned organizational behavior and dimensions, and after distributing the questionnaire and collecting information, this research conducted an analysis using statistical tools, including the SPSS program and structural modeling, and the current study concluded that the stereotypes that any employee and organization have about a certain job, through its indicators (authoritarianism (authority, collectivism versus individualism, avoiding uncertainty versus accepting uncertainty, distant temporal orientation versus short temporal orientation, and finally an appreciation of pleasure and joy versus limiting pleasure and joy) with organizational clarity in its dimensions (functional, strategic and market) To influence the enhancement of the planned organizational behavior of Kh Lal influence behavior-oriented attitude, perceived behavioral control and personal norms..</strong></p> 2021-03-30T00:00:00+00:00 ##submission.copyrightStatement## https://jeasiq.uobaghdad.edu.iq/index.php/JEASIQ/article/view/2151 The effect of gender diversity of board directors and accounting conservatism on firm value 2021-05-17T18:13:04+00:00 Muthana Rokan jasim Muthana.R.52@tu.edu.iq Ashraf Hashim Faris Ashrafalabdoon@tu.edu.iq Ashraf Hashim Faris Ashrafalabdoon@tu.edu.iq Ayad Dakheel Saleem aead54@tu.edu.iq <p><strong>The study aims to investigate the relationship between the gender diversity of board director, the accounting conservatism and firm value in Iraqi firms. The sample was represented by 30 Iraqi firms listed on the Iraqi market over the period 2017. The research was based on the main hypothesis that gender diversity has a positive relationship with conservatism and firm value, that conservatism as an intermediate variable will enhance the positive relationship between gender diversity and firm value. The study reached results that support the research hypotheses. The appointment of females to the board helps improve the provision of conservative accounting information and avoids overstate when reporting earnings. Based on these results, Therefore, we recommend the Iraqi companies appoint between 15 to 30% of females on the board.</strong></p> <p>&nbsp;</p> 2021-03-30T00:00:00+00:00 ##submission.copyrightStatement## https://jeasiq.uobaghdad.edu.iq/index.php/JEASIQ/article/view/2142 Detailed feasibility study of the pre-cast reinforced concrete project and its importance in the construction of Iraq 2021-05-17T18:13:06+00:00 Mohammed Jasim Mohammed Mohpower86@gmail.com Zinah Muayad Mahmood Zeena76mm@yahoo.com <p>&nbsp;</p> <p><u>Purpose:</u><strong>&nbsp; Providing practical knowledge of the requirements of a detailed feasibility study for selecting the investment project.</strong></p> <p><strong>Findings:&nbsp; Directing the private sector towards investing in productive projects - </strong><strong>the pre-cast reinforced concrete </strong><strong>project - as it achieves a financial return as well as providing Providing foreign currencies by reducing imports and exploiting available natural resources</strong></p> <p><u>Practical implications:</u><strong> The importance of a detailed feasibility study to determining whether the project can be implemented or not.</strong></p> <p><strong>The precast concrete method is one of the best modern construction methods (high quality, low cost and fast to implement).</strong></p> <p><u>Social implications:</u><strong> Rapid treatment of destroyed infrastructure, consequently restoring stability to liberated areas, and community reconstruction.</strong></p> <p><strong>&nbsp;&nbsp;&nbsp;&nbsp; Providing additional job opportunities that are sustainable, which contributes to reducing unemployment. And </strong><strong>Reducing environmental pollutants.</strong></p> <p><u>Originality/value:</u><strong> The research has the value of originality, as it deals with the details of an industrial project in several aspects (technical, legal, environmental and economic impacts).</strong></p> <p><strong>&nbsp;</strong></p> <p><strong>&nbsp;</strong></p> <p><strong>&nbsp;</strong></p> <p><strong>&nbsp;</strong></p> <p><strong>&nbsp;</strong></p> <p><strong>&nbsp;</strong></p> <p>Abstract</p> <p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The feasibility study for the investor of the project is considered as the guide that illuminates a path towards safe investment, as it cares about the investment opportunity and reaching the final decision to accept the opportunity and convert it from just an idea to a project or reject it.</strong></p> <p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; As a result of the increasing need in Iraq to complete the construction work of the service sector (health, education and housing) in addition to reconstructing the provinces that were exposed to military operations, it was necessary to find alternatives that are characterized by low costs and fast delivery, also to finding solutions to the problem of government's inability to finance investment projects. Therefore, it was suggested that the private sector invests in a Pre-cast project to solve this problem.</strong></p> <p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The project site chosen in Anbar Governorate / Fallujah district because the site has several advantages, the most important one is the availability of raw materials, Also the roads connecting the province to the nearby governorates. The total area of </strong><strong>​​</strong><strong>the project is (23,200)m<sup>2</sup> and consists of a line for production roofs with a capacity of 650 m <sup>3</sup>/ day and a line for production walls with a capacity of 1000 m <sup>3</sup>/ day. The expected duration of completing the project is one year and the productive life of the project is ten years. On the basis of the expected demand, the expenses and revenues were estimated and analyzed to reach an evaluation of the project's economic feasibility, where the expected internal rate of return for the project </strong><strong>(IRR) (38%) and the recovery period is two years and 4 months.</strong></p> 2021-03-30T00:00:00+00:00 ##submission.copyrightStatement## https://jeasiq.uobaghdad.edu.iq/index.php/JEASIQ/article/view/2143 Trends of Women's Economic Empowerment in Iraq for the Period 1990-2018 2021-05-17T18:13:06+00:00 Mohammed Majeed Rasooli mohammed07802147927@gmail.com <p><strong>This research aims to study the economic, social, and political reality of Iraqi women by identifying the obstacles and diagnosing their empowerment trends in various fields, assessing the extent of their participation in economic activity, and re-achieving balance between women and men by reducing the gender gap between them and reducing the percentage of female unemployment to the lowest possible level. Is achieved by enhancing confidence in Iraqi women by enacting laws and making decisions that allow them to access resources freely. The researcher used the descriptive and analytical method to deal with information and data related to the research topic over a specific period (1990-2018), using local, Arab, and international reports issued by the United Nations and the World Bank, and the Iraqi Ministry of Planning surveys - the Central Bureau of Statistics and previous studies. Among the researcher's findings in the research conclusion is the necessity of empowering Iraqi women by facilitating their possession of an academic qualification that would increase their skills and confidence in themselves and facilitate their involvement in the labour market. Moreover, amend laws that hurt women working in the government and private sectors and activate the media. In addition to activating positive media for women and society to accept her as a right partner with men in all fields of life and work firmly and complete transparency to enforce criminal laws against perpetrators of violence against women in all its forms. </strong></p> 2021-03-30T00:00:00+00:00 ##submission.copyrightStatement##