Journal of Economics and Administrative Sciences <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> كلية الإدارة والاقتصاد/ جامعة بغداد en-US Journal of Economics and Administrative Sciences 2518-5764 <p>Articles submitted to the journal should not have been published before in their current or substantially similar form, or be under consideration for publication with another journal. Please see JEAS originality guidelines for details. Use this in conjunction with the points below about references, before submission i.e. always attribute clearly using either indented text or quote marks as well as making use of the preferred Harvard style of formatting. Authors submitting articles for publication warrant that the work is not an infringement of any existing copyright and will indemnify the publisher against any breach of such warranty. For ease of dissemination and to ensure proper policing of use, papers and contributions become the legal copyright of the publisher unless otherwise agreed.</p> <p>The editor may make use of Turnitin software for checking the originality of submissions received.</p> comparison Bennett's inequality and regression in determining the optimum sample size for estimating the Net Reclassification Index (NRI) using simulation <p>&nbsp;<strong>Researchers have increased interest in recent years in determining the optimum sample size to obtain sufficient accuracy and estimation and to obtain high-precision parameters in order to evaluate a large number of tests in the field of diagnosis at the same time. In this research, two methods were used to determine the optimum sample size to estimate the parameters of high-dimensional data. These methods are the Bennett inequality method and the regression method. The nonlinear logistic regression model is estimated by the size of each sampling method in high-dimensional data using artificial intelligence, which is the method of artificial neural network (ANN) as it gives a high-precision estimate commensurate with the data type and type of medical study. The probabilistic values obtained from the artificial neural network are used to calculate the net reclassification index (NRI). &nbsp;A program was written for this purpose using the statistical programming language (R), where the mean maximum absolute error criterion (MME) of the net reclassification network index (NRI) was used to compare the methods of specifying the sample size and the presence of the number of different default parameters in light of the value of a specific error margin (ε). To verify the performance of the methods using the comparison criteria above were the most important conclusions were that the Bennett inequality method is the best in determining the optimum sample size according to the number of default parameters and the error margin value</strong></p> Balasim Saadoun Jasim Dejela I. MAHDI ##submission.copyrightStatement## 2021-06-30 2021-06-30 27 128 152 166 Comparison of Hurst exponent estimation methods <p><strong>Through recent years many researchers have developed methods to estimate the self-similarity and long memory parameter that is best known as the Hurst parameter. In this paper, we set a comparison between nine different methods. Most of them use the deviations slope to find an estimate for the Hurst parameter like Rescaled range (R/S), Aggregate Variance (AV), and Absolute moments (AM), and some depend on filtration technique like Discrete Variations (DV), Variance versus level using wavelets (VVL) and Second-order discrete derivative using wavelets (SODDW) were the comparison set by a simulation study to find the most efficient method through MASE. The results of simulation experiments were shown that the performance of the methods is relatively close, except for the SODDW method was the most efficient in MASE.</strong></p> <p><strong>Paper type Categorize your paper under one of these classifications: <em>General review</em></strong></p> Amjad H. Hamza Munaf Y. Hmood ##submission.copyrightStatement## 2021-06-30 2021-06-30 27 128 167 183 A Comparison between robust methods in canonical correlation by using empirical influence function <p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Canonical correlation analysis is one of the common methods for analyzing data and know the relationship between two sets of variables under study, as it depends on the process of analyzing the variance matrix or the correlation matrix. Researchers resort to the use of many methods to estimate canonical correlation (CC); some are biased for outliers, and others are resistant to those values; in addition, there are standards that check the efficiency of estimation methods.</strong></p> <p><strong>In our research, we dealt with robust estimation methods that depend on the correlation matrix in the analysis process to obtain a robust canonical correlation coefficient, which is the method of Biweight Midcorrelation coefficient (Bi) and Kendall-tau correlation coefficient (Ke).</strong></p> <p><strong>From the comparison between these two methods through the empirical influence function with standard scaled and transformed estimator, the results indicated the efficiency and the preference of the (Bi) method. The study also has application with real data followed a multivariate normal distribution with two sets; the first group represents monthly averages for quantities of exported oil from three OPEC countries, namely Saudi Arabia, Iraq, and Kuwait, the other group represents the returns of those quantities for the period from 2015 to 2019, after applied (Bi) method and estimate IF, the strongest influence about CC was at thirty four-months and the lowest was at twenty-seven</strong></p> Zahraa Khaleel Al-Ameed Lekaa Ali Al-Alway ##submission.copyrightStatement## 2021-06-30 2021-06-30 27 128 184 201 Design a supply chain model for Baghdad Soft Drinks Company <p><strong>In this paper, a mathematical model was built for the supply chain to reduce production, inventory, and transportation in Baghdad Company for Soft Drink. The linear programming method was used to solve this mathematical model. We reduced the cost of production by reduced the daily work hours, the company do not need the overtime hours to work at the same levels of production, and the costs of storage in the company's warehouses and agents' stores have been reduced by making use of the stock correctly, which guarantees reducing costs and preserving products from damage. The units transferred from the company were equal to the units demanded by the agents. The company's mathematical model also achieved profits by (84,663,769) by reducing the total costs to (825,843,231), while the total cost in the company was (910,507,000)</strong></p> Suheir Saad Fadel Mohammed Jasim Mohammed ##submission.copyrightStatement## 2021-06-30 2021-06-30 27 128 202 218 The Impact of Innovative Marketing on the Organization's Reputation by Mediating the Brand _ Field Research in the Oil Marketing Company (SOMO) <p><strong>The research aims to verify that there is an influence between innovative marketing and the organization's reputation by brand mediation.</strong></p> <p><strong>The research problem is that the Oil Marketing Company (SOMO) needs innovative, unconventional methods in marketing its products and improving its reputation by adopting a solid brand that adds value to the product.</strong></p> <p><strong>The importance of the research: The importance of the research is highlighted as it deals with essential variables in business organizations that help increase customer loyalty by adopting a distinctive brand.</strong></p> <p><strong>The research started from four main hypotheses to explore correlations and influence between research variables.</strong></p> <p><strong>The answers of the research sample, which included (221) male and female employees of the Oil Marketing Company (SOMO), were analyzed.</strong></p> <p><strong>Data and information were collected using the questionnaire, personal interviews, as well as the field presence of the researcher, and the data were analyzed using the statistical program (SPSS v.24, AMOS v.23) and a set of statistical methods such as factor analysis, the arithmetic mean, and the standard deviation, Coefficient of variation, correlation coefficient (person), simple linear regression equation, and Soble's test.</strong></p> <p><strong>The study sample members agreed in their answers with a good evaluation level about the innovation marketing variable, especially product innovation and pricing innovation, which explains this result that the SOMO oil company management seeks to adopt multiple marketing methods to increase its oil sales at the local and global levels</strong></p> Aya Shaheen Jawad Saadoun Hammoud Jatheer ##submission.copyrightStatement## 2021-06-30 2021-06-30 27 128 1 28 Estimating Stock Returns Using Rough Set Theory: An Exploratory study With An Evidence From Iraq Stock Exchange <p><strong>‎ This research aims to estimate stock returns, according to the ‎Rough Set Theory ‎approach, ‎test ‎its effectiveness and accuracy in predicting stock returns and their potential in the ‎field of ‎financial ‎markets, and rationalize investor decisions. The research sample is totaling (10) ‎companies traded at Iraq Stock Exchange. The results showed a remarkable ‎ ‎Rough Set Theory application in data reduction, contributing to the rationalization of ‎investment ‎decisions. The most prominent conclusions are the capability of rough set theory ‎in ‎dealing with financial data and applying it for forecasting stock ‎returns.‎The ‎research provides those interested in investing stocks in financial markets ‎with ‎significant financial analysis tools that exceed the traditional statistical methods. ‎The ‎originality ‎of the research lies in the diversification of financial and statistical analysis tools ‎and ‎methods of ‎forecasting stock returns</strong></p> Mohammed H. Adnan Mustafa Muneer Isma’eel ##submission.copyrightStatement## 2021-06-30 2021-06-30 27 128 29 39 Evaluation of the reality of applying a number of Iraqi institutional accreditation standards/study in a number of Iraqi public and private universities <p><strong>&nbsp;&nbsp;&nbsp;&nbsp; The study aims to find out the extent to which several Iraqi institutional accreditation standards (governance and administration, scientific research, curricula) are applied in two public universities (Baghdad and Middle Technical University) and two private universities (Uruk and Al-Mansour College) by diagnosing strengths and weaknesses and proposing a mechanism and procedures to help educational institution aims to reduce or eliminate the gap. The study stems from the extent of application of several Iraqi institutional accreditation standards represented as it was worked on through observation and field coexistence to reach scientific and practical facts. The method of case study and comparison between public and private universities was adopted by using the checklist as a tool to collect data and information to help in a comprehensive and realistic analysis. &nbsp;The study reached a set of results, the most prominent of which is the weak interest of the universities in the study sample in implementing the Iraqi institutional accreditation standards, which showed a gap between the actual performance of the universities and the indicators of the standards. This indicates that there are no specialized audit teams in the field of auditing quality management systems in higher education qualified according to the international standard (ISO 19001) to know the extent of conformity, as well as the absence of targeted plans to implement the indicators of those standards. Despite the existence of a Quality Assurance and Accreditation Council at the university that oversees the application of quality management systems in all university formations, it needs to intensify efforts to reach reliability in providing its services</strong></p> Sally T. Ali Abdulridha S. AL_Basri ##submission.copyrightStatement## 2021-06-30 2021-06-30 27 128 40 62 The role of strategic memory in the successful use of the COSO model for auditing human resource management <p><strong>The main purpose of the research is to diagnose the importance of the role that strategic memory plays with its three variables (content, structure, and processes) in helping the human resource department to use the COSO model with its five components (culture and governance, strategy and objectives, performance, communications and information, and feedback) in auditing activities and tasks Her own. As the research problem emphasized the existence of a lack of cognitive perception, of the importance of strategic memory, and the investment of its components in the rationalization of the application of the COSO model. and therefore it can be emphasized that the importance of the research is to provide treatments for problems related to the variables that have been studied within the research organization. As for the objectives of the research, they are represented by conducting a descriptive analysis of the investigated variables and tests of the relationship between them. To achieve the objectives of the research, use the descriptive-analytical approach. As the questionnaire was built using international indicators and standards, and it was distributed to a sample consisting of (97) members of the staff of Al-Rafidain University College. The researchers relied on some statistical tools available in the statistical program (SPSS-V23) in order to enter and process data, and the results confirmed the validity of the main and sub-research hypotheses. Accordingly, the researchers recommended the necessity of preparing all the requirements necessary to build strategic memory and then employing it in providing the human resources department with information that enables it to apply the COSO model in auditing its activities</strong></p> Hussein Waleed Hussein Luma hadi khamees ##submission.copyrightStatement## 2021-06-30 2021-06-30 27 128 63 76 Management by roaming and self-efficacy and their impact on the excellence of hotel service: An applied study <p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; This research investigates the type and the significant relationship between roaming management and self-efficacy and its impact on excellence in providing hotel service. To achieve this, the applied approach was adopted through&nbsp; A questionnaire was designed and developed for the collected data. It has consisted of three parts. The firsts section included nine questions to measure the dimensions of management by roaming. The second section includes nine questions to measure the effectiveness of the two employees. The last section includes&nbsp;&nbsp; 12&nbsp;&nbsp; questions to measure the excellence of the hotel service. The research sample included&nbsp; 43&nbsp; employees' responding to this survey to measure the two independent variables—also, 45&nbsp; of the guests responding to this survey to measure the adopted variable. The final results indicated there is a significant direct correlation between management, roaming, and self-efficacy, which has an impact on the excellence of hotel service. The most important recommendations of this study were: achieving excellence in providing hotel service requires a work environment that supports senior management in the field of work.&nbsp; In addition to its ideal investment of workforce potentials and enabling them to provide the best performance, Through that, the research provides what qualifies them towards the excellence in their services to the customer</strong></p> Mohammed Fadhil Abbas Mohammed Hasan Abdullh ##submission.copyrightStatement## 2021-06-30 2021-06-30 27 128 77 98 The Impact of the Strategic Leadership in Strategic Learning Exploratory Research at Anbar University <p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; This study aims to know the extent of the impact of Strategic Leadership as an independent variable in Strategic Learning as a dependent variable to help the senior leadership in Anbar University to take the right decisions to develop Strategic Learning programs in light of the circumstances of the Covid-19 and the sudden decisions adopted by the university to switch to E-learning and to blend. The survey was conducted by distributing a questionnaire that was adopted as a primary tool in data collection from the study sample represented by the university's senior leaders, An intentional random sample of (105) was selected from our community of (127), the data were analyzed by (SPSS) Depending on the set of statistical means, including (the weighted arithmetic mean, standard deviation, relative importance, coefficient of variation, coefficient of determination, stability test, ranks correlation coefficient, simple linear regression analysis). The research reached several results, the most important of which is the existence of a strong statistically significant correlation and impact relationship between Strategic Leadership and Strategic Learning in its dimensions at Anbar University, and this means the university leadership was able to find well appropriate solutions to enhance its capabilities in the transformation to strategic learning. Moreover, this study came to complement its ideas brought by previous research on Strategic Leadership and Strategic Learning by proposing a conceptual model that clarifies the interrelationships between the main variables of research and how to adopt them in Iraqi universities in general and Anbar University in particular</strong></p> Mahmood J. Awad Muthana M. Saeed Mohammed Q. Hamid ##submission.copyrightStatement## 2021-06-30 2021-06-30 27 128 99 112 The role of modern manufacturing systems in process Design <p><strong>The aim of the research to measure the correlation relationship between modern manufacturing systems and process design and measure the effect by adopting the regression; the research consists of two main variables, which are modern manufacturing systems and process design; it was applied in the production lines of the General Company for Construction Industries, There is a sample of managers, engineers, technicians, administrators, and some workers were selected to fill the special questionnaire with (70) forms which distributed and (65) were approved suitable for use, For data analysis the correlation coefficient was adopted to measure the relationship and regression analysis to find out the effect, Using (SPSS), So the first hypothesis for the research was rejected, that was stated (there is a correlation relationship between modern manufacturing systems and process design)</strong></p> Zainab Salah Wahab ##submission.copyrightStatement## 2021-06-30 2021-06-30 27 128 113 131 A proposed model for disclosing the role of the collective intelligence system in improving joint auditing <p><strong>This research aims to present a proposed model for disclosure and documentation when performing the audit according to the joint audit method by using the questions and principles of the collective intelligence system, which leads to improving and enhancing the efficiency of the joint audit, and thus enhancing the confidence of the parties concerned in the outputs of the audit process.</strong> <strong>As the research problem can be formulated through the following question: “Does the proposed model for disclosure of the role of the collective intelligence system contribute to improving joint auditing?”&nbsp;&nbsp;&nbsp; </strong></p> <p><strong>The proposed model is designed for the disclosure of joint auditing and the role of collective intelligence in improving it to achieve integration between the auditor’s report on the one hand and the joint audit information on the other hand, by disclosing the joint audit information in the explanations complementing the audit report that should be available in the current audit file of the economic unit in question. Auditing, by merging the questions of the collective intelligence system (who, what, how, why) with the indicators of the quality of the audit, and the research reached a set of conclusions, the most important of which is unified documentation of the joint audit work in the audit office as it is permissible to use the collective intelligence system—documenting the work carried out by members of his team independently of the other office. As for the most important recommendations, they were represented in need to adopt the proposed model for using collective intelligence to improve the quality of joint auditing performance, which aims to provide a mechanism for disclosure and documentation of joint auditing</strong></p> Khaled Fa'iq Hassan Bushra Fadil Al-Taie ##submission.copyrightStatement## 2021-06-30 2021-06-30 27 128 219 238 Aggregation of Accounting information between differentiated accounting systems ( Case Study ) <p><strong>The purpose of the research is to present a proposed accounting system model for converting and aggregating accounting information within the framework of the differentiated accounting systems, and the research methodology consists of: The research problem is the existence of differentiated and dispersed accounting systems that operate within governmental economic units and at the same time seek to achieve a unified vision and goals for the organization, and the central research hypothesis is the possibility of conducting the process of conversion accounting information from the government accounting system to the unified accounting system, and then aggregate those systems. The research was conducted at the College of Administration and Economics / the University of Baghdad, and it represents a sample from a community of governmental economic units that apply different accounting systems. The research method was represented by adopting the descriptive approach in studying the problem and then diagnosing weaknesses in the accounting information within the framework of the different accounting systems. The research concluded the most important conclusions, which are that the characteristic of Faithful representation, systems theory according to accounting thought, all of them converge towards grouping in accounting practices, methods of presentation and disclosure of accounting information, as for the most critical research recommendations, they are issuing instructions from government authorities to oblige economic units that apply differentiated accounting systems to prepare their financial reports according to the proposed model</strong></p> Ahmed Yhia Kdeear Safwan Qusay Abdel Halim ##submission.copyrightStatement## 2021-06-30 2021-06-30 27 128 239 254 Impact Kaizen Budget to reducing costs and continuous improvement the operations: study in General Company for Light Industries <p><strong>The budget represents a critical accounting tool used for planning and control. It is considered a measure of the results expected to occur. </strong></p> <p><strong>This study aims to identify the impact of the Kaizen Budget in reducing costs and continuous improvement on the General Company's operations for Light Industries. The research idea is based on the fact that preparing the budget based on constant improvement supports the higher management of people, processes, materials, and production methods, thus enabling them to manage and reduce their costs. </strong></p> <p><strong>Research results that the prepared budget suffers from many shortages that limit the materials' usefulness for management</strong></p> Abbas Sabah Talib ##submission.copyrightStatement## 2021-06-30 2021-06-30 27 128 255 271 The role of Iraqi trade policies in stimulating productive sectors to grow for the period (2003-2019) (an analytical study in light of the Malaysian experience) <p><strong>The research deals with analyzing the influencing role of trade policies in the growth and development of productive economic sectors and their contribution to GDP and its reflection on workforce employment. Studies have proven the success of the Malaysian experience in stimulating the productive economic sectors to grow and their contribution to the gross domestic product with an increase in the growth of local markets and access to international markets for national products. The research also deals with the ineffectiveness of Iraqi trade policies after 2003 in stimulating the productive economic sectors (agricultural and industrial) on economic growth, as most of the increase in Iraqi GDP growth throughout the study period was due to the increase in the oil sector’s contribution because of higher oil prices and increased production. Other sectors had no role in these increases, making the Iraqi economy dependent on the outside world and importer of external economic crises. The recommendations included drawing up an economic plan under which productive sectors would be stimulated to grow and increase their contribution to the Iraqi GDP, reduce dependence on oil to finance public expenditures, reform the tax system, and call for partnership with the private sector and create appropriate conditions for it and attract foreign direct investment for the development of the Iraqi economy. Moreover, the necessity for the government to adopt trade policies that are suitable to the reality of the Iraqi economy and the imbalances that exist in the economic sectors, and to exploit the trade deficit with some countries to develop an agreement to improve trade exchange with them, which lead to developing some national industries</strong></p> Salam Sami Rahim Sabah Nema Ali ##submission.copyrightStatement## 2021-06-30 2021-06-30 27 128 132 151