Journal of Economics and Administrative Sciences
type: channel
description: The Journal of Economics & Administrative Sciences (JEAS) was established in 1973. It is a research journal issued by the College of Administration and Economics / University of Baghdad (Baghdad, Iraq). A quarterly publication of articles that describe original research of permanent interest in all branches of administration, economics, accounting, and statistics. JEAS publishes Local and international peer-review research in the areas of business administration, supply chain management, entrepreneurship, human capital management, management information systems, economics, finance, accounting, public administration, governance, and statistics. The Journal welcomes both analytical and empirical research studies. Academic publishing is one of the basic requirements for supporting and activating the movement of scientific research. It provides researchers with a significant 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, Journal of Economic and Administrative Sciences, one of 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. 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. Also, the upgrade will be deployed for professors' research. The first issue was released in 1973, expanded in scope to include Arab countries, and attracted research from outside the country. The Journal has obtained ISSN (2227-703x) an…
publisher: University of Baghdad
language: en
publication name: Journal of Economics and Administrative Sciences
issn: 2518-5764
copyright: 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. The editor may make use of Turtitin software for checking the originality of submissions received.
items: E-Governance in Public Institutions: A Systematic Review of International Studies (2013 – 2024)
items: The Role of Green Target Costing in Achieving Sustainable Competitive Advantage in Economic Units
items: The Role of E-Governance Techniques in Audit Quality: E-Auditing as a Model
items: A Modified Fama-MacBeth Model based on the Single-Index Model
items: Green growth is a pathway to sustainable development: An empirical study of Saudi Green Initiative
items: Ambidexterity Leadership Behaviors and Their Impact on Organizational Immunity in the Iraqi Ministry of Education
items: The Role of Organizational Behavior Dimensions in Achieving Organizational Sustainability: The Moderating Impact of Human Resource Development in the Iraqi Construction Sector
items: The Role of Artificial Intelligence in Data-Driven Marketing: Enhancing Marketing Efficiency, Customer Engagement, and Business Performance in SMEs
items: The Impact of Social Marketing on Sustainable Development Goals: Aims &Challenges : An Analytical Study of a Sample of Mosul University Students
items: The Mediating Role of Social Responsibility between Sustainability Accounting and Financial Performance
items: The Role of The Global Financial Reporting Standards (GRI) in Enhancing Accounting Disclosure of Sustainability in Iraqi Companies
items: Using Convolutional Neural Networks to Estimate Missing Values ​​in Univariate Time Series Data
items: Role of Financial Inclusion in Poverty Alleviation in Jigawa State Nigeria; the Moderating Effect of Financial Literacy
items: Relationship analysis between HRM practices and core competencies
items: Predicting stock market indicators using a hybrid model (ARIMA - GARCH): An analytical study of some Gulf financial market indicators
items: Financial Effects of Transformation to IFRSs in Saudi Markets
items: A Nonparametric Estimator of the Reliability Function for a Carbon Fiber-Reinforced Polymer under Cyclical Stress
items: Using some artificial intelligence algorithms to estimate the parametric regression function for spatially dependent data of water pollution of the Euphrates River
items: Economic Analysis of the Impact of Development Programs on Buffalo Milk Producers in the Marshes of Iraq as A model
items: The Performance Analysis of Dynamic Investment Portfolio Insurance Strategies Based on Value at Risk
items: The Effect of Strategic Awareness on Organizational Brilliance: An Analytical Research in Dhi Qar Oil Company
items: The Effect of Wise Leadership on Sustainable Performance
items: https://jeasiq.uobaghdad.edu.iq/index.php/JEASIQ/article/view/3661
items: Literature Review of Fuzzy Set Theory: Applications and Methodologies
items: The Role of Social Protection Programs in Reducing Poverty in Iraq: An Analytical Study
items: The Impact of Green Marketing on Sustainable Development: Opportunities and Issues
items: Analysis of the Areas of Integration between Policies and Regulatory Procedures under ISA 315 and Governance Mechanisms: An Analytical Study from the Perspective of External Auditors in Baghdad
items: The Impact of Aggregate Supply Fluctuations on Inflation in Iraq During the Period (2004-2023): An Empirical Study
items: The Role of Smart Actuarial Calculations in Improving the Quality of Financial Reports of the Iraqi Insurance Company
items: Solving Multi-Objective Machine Scheduling Problem Using the Meerkat Clan Algorithm

E-Governance in Public Institutions: A Systematic Review of International Studies (2013 – 2024)
type: item
description: This study aims to review and compare research related to E-governance in public institutions with the aim of identifying common denominators that increase or decrease its effectiveness and to evaluate the evaluation methods used. By highlighting the factors of success and failure, the study paves the way for future research and links theory to practice. The study question addresses how E-governance is applied differently and similarly in Arabic and foreign studies, in addition to the effects of variables and the methodology used. Our study follows PRISMA rules, ensures quality and transparency of selection, and conducts a comprehensive analysis of research published between 2013 and 2024 based on reliable data standards such as Google Scholar. We focused in both Arabic and English on studies related to E-governance in the administrative field. These initiatives seek to improve communication and transparency while significantly enhancing electronic innovation and access to government services. However, they face difficulties such as a lack of expertise in the field of cybersecurity, a lack of funding, and weak infrastructure. Despite its weak adoption in government institutions due to weak infrastructure, E-governance enhances access to government information services. As a result, it is necessary to revitalize government institutions by allocating sufficient funding for their growth and implementing plans, policies, and strategies that meet E-governance also significantly improves the timeliness of policy advisory functions, which also increases the effectiveness of sound policy implementation.
subject: Managerial Researches
  topic: section
subject: E-governance, governance, public institutions, organizational change, institutional effectiveness.
  topic: keywords
creator: Yazen Nahal Mahmood
creator: Hussam Ali Mhaibes
creator: Yousif AL-Dunainawi
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 1
ending page: 21
doi: 10.33095/f080tr89

The Role of Green Target Costing in Achieving Sustainable Competitive Advantage in Economic Units
type: item
description: Research aims to determine the role of green target costing in enhancing and supporting sustainable competitive advantage in Iraqi economic units and to define the philosophical concepts of green target costing (GTC) and Sustainable Competitive Advantage (SAC). To achieve this, the research relied on an applied descriptive approach, applying it to an actual production environment, namely the "General Company for Fertilizer Industry - Southern Region in Basra," and relying on data for the year 2024. The research concluded that the application of GTC concepts in the reality of the Iraqi industry is in its early stages. One of the most important objectives of this application is to improve the efficiency of resource use and reduce waste, in addition to designing environmentally friendly products. This contributes to supporting and enhancing the sustainable competitive advantage of the economic unit. The research results show that the full application of the green target costing approach in the research sample created a gap between it and the cost, which amount which can be invested in environmental initiatives or improving competitive profitability. Therefore, the research recommended adopting the integrated GTC methodology in Iraqi national factories to support environmentally friendly national products and create a sustainable competitive advantage for them.
subject: Accounting Researches
  topic: section
subject: Green Target Cost, Sustainable Competitive Advantage, Environmental Costs, Heat Exchanger.
  topic: keywords
creator: Raad Abidmuslim Hraiga
creator: Ahmad Najah Hadi Jaber
creator: Ali Abdulhassan Abbas
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 155
ending page: 173
doi: 10.33095/a42m8y73

The Role of E-Governance Techniques in Audit Quality: E-Auditing as a Model
type: item
description: . This study aimed to examine both the theoretical and practical aspects of electronic governance techniques and their impact on audit quality. The role of electronic governance techniques in accomplishing the tasks for which the auditor is responsible has been illustrated by using electronic audit programs. The study also aimed to identify the most significant challenges and obstacles facing audit firms in Iraq, which hinder their adoption of modern electronic techniques in their auditing work. The practical aspects addressed one of the main tools for data collection, within the framework of achieving the researcher's research objectives, as well as verifying the research hypotheses. The researchers relied on survey lists to seek the opinions of auditors and specialists in 8) of the largest auditing companies in Iraq within the framework of explaining the relationship between electronic governance techniques and audit quality. The researchers' most important conclusions were that the success of implementing electronic techniques in auditing tasks depends not only on the quality of their implementation, but also on the availability of the means to ensure their success. The ability of Iraqi auditing firms to employ e-auditing in auditing tasks is negatively affected by several technical, human, and organisational challenges. Furthermore, the researcher concluded that the e-Auditing process is consistent with the requirements of the auditing profession and what is emphasised by international standards and the financial framework applicable in this field. The researchers reached a set of recommendations, the most important of which is the need for Iraqi audit firms to adopt e-governance techniques, specifically e-auditing programs. It is also important to begin developing a comprehensive strategy that identifies the challenges they face to ensure their ability to adopt e-auditing in carrying out their audit tasks.
subject: Accounting Researches
  topic: section
subject: E-Auditing, Audit quality, External auditing, e-Governance, Auditors
  topic: keywords
creator: ahmed salahsahib
creator: Mohammed Abdullah Ibrahim
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 92
ending page: 113
doi: 10.33095/qe871q87

A Modified Fama-MacBeth Model based on the Single-Index Model
type: item
description: The aim of this essay is to use a single-index model in developing and adjusting Fama-MacBeth. Penalized smoothing spline regression technique (SIMPLS) foresaw this adjustment. Two generalized cross-validation techniques, Generalized Cross Validation Grid (GGCV) and Generalized Cross Validation Fast (FGCV), anticipated the regular value of smoothing covered under this technique. Due to the two-steps nature of the Fama-MacBeth model, this estimation generated four estimates: SIMPLS(FGCV) - SIMPLS(FGCV), SIMPLS(FGCV) - SIM PLS(GGCV), SIMPLS(GGCV) - SIMPLS(FGCV), SIM PLS(GGCV) - SIM PLS(GGCV). Three-factor Fama-French model—market risk premium, size factor, value factor, and their implication for excess stock returns and portfolio returns—were estimated on the Iraqi Stock Exchange using the modified Fama-MacBeth. SIMPLS(FGCV)-GGCV performed best based on the findings. Results also revealed the statistical significance of the three factors of the Fama-French model, which enhanced the explanatory power of the model in terms of the performance of Iraq Stock Exchange
subject: Statistical Researches
  topic: section
subject: Asset pricing model, The Fama-MacBeth Model Fama, French three factor model, Spline Smoothing, Single Index model, Generalized Cross Validation.
  topic: keywords
creator: mariam Jumaah Mousa
creator: Munaf Yousif Hmood
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 73
ending page: 91
doi: 10.33095/9djpm450

Green growth is a pathway to sustainable development: An empirical study of Saudi Green Initiative
type: item
description: For climate change adaptation and mitigation, a sustainable transition to green growth is essential. The aim of this study is to evaluate green growth indicators using three methods to assess the situation of green growth in Saudi Arabia. The vector error correction model (VECM) was used to estimate the relationship between electricity generation and carbon emissions (CO2), and then examine the mitigation scenario, followed by analysing Saudi green growth indicators versus Organisation for Economic Co-operation and Development (OECD) indicators. The results indicate carbon emissions are influenced by the GDP and electricity generation in Saudi Arabia. Environmental scenarios findings indicate that the baseline scenario (BAU) result shows that carbon emissions from 2021 to 2030 will continue rising, while the scenario 1 result implies that Saudi Arabia's carbon emissions will decrease from 2021 to 2030. In addition, it analyses the green growth indicators for Saudi Arabia, comparing Saudi initiatives with OECD green growth indicators to explore if these actions align. After reviewing Saudi Arabia's green initiatives, Saudi is in alignment with OECD indicators. Finally, the study highlights some policies which could help the country achieve its initiatives and reach zero carbon emissions. Thus, this study contributes to the literature by evaluating the effect of green growth initiatives represented in energy abatement policies on CO2 emissions to explore if it is consistent with the Paris Agreement and NDC.
subject: Economics Researches
  topic: section
subject: Carbon emissions; Vector error correction model (VECM); environmental scenarios; Saudi green initiative; green growth indicators
  topic: keywords
creator: Reema Alajmi
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-08-01
publication date: 2025-08-01
starting page: 115
ending page: 129
doi: 10.33095/n0x7sj45

Ambidexterity Leadership Behaviors and Their Impact on Organizational Immunity in the Iraqi Ministry of Education
type: item
description: This study investigates the effect of ambidextrous leadership behaviors on organizational immunity in the Iraqi Ministry of Education. Based on ambidextrous leadership theory which is a balance between open and closed leadership behaviors, the study investigates how these two dimensions impact organizational learning, memory, and DNA. Using a descriptive-analytical approach, data was collected through questionnaires and interviews from 183 administrative leaders. The results indicate that organizational immunity is significantly affected by open leadership behaviors as well as closed leadership behaviors. Open behaviors foster innovation, knowledge sharing, and collaborative problem solving, whereas closed behaviors maintain structure, consistency, and focus on goal achievement. Further, ambidextrous leadership allows the ministry to strengthen its resilience and perform proactive decision-making in the face of internal and external challenges. Reliable information, employee engagement, and strategic planning have been highlighted as some of the key factors by the study in building a strong organizational immune system. The results suggest that investing in leadership development can enhance adaptability and long-term stability in public institutions.
subject: Managerial Researches
  topic: section
subject: Ambidexterity leadership behaviors, organizational immunity, open leadership, closed leadership, Iraqi Ministry of Education
  topic: keywords
creator: donia abass
creator: Salah Abdul Qader Al-Naimi
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-08-01
publication date: 2025-08-01
starting page: 1
ending page: 12
doi: 10.33095/w8ezn145

The Role of Organizational Behavior Dimensions in Achieving Organizational Sustainability: The Moderating Impact of Human Resource Development in the Iraqi Construction Sector
type: item
description: This empirical research aims to examine the relationship between three core dimensions of Organizational Behavior (OB), namely, Organizational Commitment (ORC), Organizational Structure (OST), Employee Engagement (EME), and Organizational Sustainability (OS) within medium and large-scale construction firms operating in Iraq. In addition, the study explores the moderating role of Human Resource Development (HRD) on the interactions between these OB elements and OS. A structured questionnaire was administered to 216 senior executives, including CEOs and senior managers, yielding 161 valid responses that were analyzed using SPSS. The findings confirm that ORC, OST, and EME are all significantly associated with OS. However, HRD only demonstrated a moderating effect on the relationship between OST and OS, while its influence on the connections involving ORC and EME was not statistically significant. These results contribute to the OB and sustainability literature by clarifying how specific behavioral factors influence sustainability outcomes in the construction industry. The study also offers practical guidance for organizational leaders on the strategic use of HRD to reinforce OB, particularly in the context of formal organizational structures, enhancing their responsiveness to sustainability challenges.
subject: Managerial Researches
  topic: section
subject: organizational behavior, organizational commitment, organizational structure, employee engagement, human resource development, organizational sustainability.
  topic: keywords
creator: Ibraheem Ali Saadi
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 37
ending page: 57
doi: 10.33095/4eckkf33

The Role of Artificial Intelligence in Data-Driven Marketing: Enhancing Marketing Efficiency, Customer Engagement, and Business Performance in SMEs
type: item
description: Marketing applications of Artificial Intelligence (AI) have revolutionized business strategy providing Small and Medium-Sized Enterprises (SMEs) with superior customer engagement tools, strategic segmentation, and performance improvement. This study investigates the impact of marketing practices that are AI-based, like customer segmentation, predictive analytics, and marketing automation, on marketing efficacy, customer engagement, and on overall business performance in Egyptian small and SMEs. Utilizing a mixed-methods design, which means the integration of both quantitative (survey) and qualitative (interview) data analyzed with various methodological paradigms. The study consisted of structured surveys to 100 marketing professionals across several Egyptian SMEs and 30 executive interviews. Quantitative data were analyzed by regression analysis and ANOVA to verify associations, while thematic analysis was employed to analyze qualitative data. Regression analysis verified substantial positive impacts of AI adoption on company performance, customer engagement, and marketing effectiveness. ANOVA verified a significant difference in AI adoption among industries but not in company size. Thematic analysis verified significant findings about strategic adoption, technical and financial concerns, and opportunities for personalization. The results verify that AI integration is productive for SMEs in terms of marketing and operations, regardless of issues concerning resource limitation. This research adds to scholarly literature as well as practical models for adopting AI systems under resource-limited conditions.
subject: Managerial Researches
  topic: section
subject: Artificial Intelligence, SMEs, Data-Driven Marketing, AI Marketing Strategies, Marketing Efficiency, Customer Engagement, Business Performance.
  topic: keywords
creator: Abdelrehim Awad
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 22
ending page: 36
doi: 10.33095/p8jrqx16

The Impact of Social Marketing on Sustainable Development Goals: Aims &Challenges : An Analytical Study of a Sample of Mosul University Students
type: item
description: This study aims to identify the impact of social marketing on the sustainable development goals at the University of Mosul. The study consists of two main variables: the independent variable, which includes social marketing, and the four dimensions: social product, social price, social promotion, and social distribution. The dependent variable represents the sustainable development goals, whose dimensions consist of: Goal 1: No Poverty, Goal 2: Zero Hunger, Goal 3: Good Health, and Goal 4: Quality Education. This research paper highlight on social marketing as a modern trend in business organizations linked to sustainable development goals, which has led many companies to adopt the philosophy of sustainable development as a development model for managing their businesses, the results of the finding notified the existence of a significant relationship between of the Social Marketing and Sustainable Development Goals in Mosul University. To achieve the objectives of the study, the main results of the research paper, we note that the value of the regression coefficients for the dimensions of the independent variable social marketing with its dimensions (product, pricing, promotion, distribution) respectively, as the significance is less than (0.05), except the pricing dimension, which has a statistically insignificant significance, as its significance reached (0.066). From another hand, questionnaire forms were distributed to (384) individuals from the students at the University of Mosul, including 184 Paper Questionnaire and (200) Electronic form for hard-to-reach colleges (geographically distant) and all forms were retrieved as the number of forms valid for analysis was 384 by a 100% percentage, in addition to the challenges of cost, time, and effort. The sample size was 384 in various faculties, with 17 faculties. The number of students at the university was 51253 for the academic year 2023-2024. On the other hand, the data was analyzed using the statistical package…
subject: Managerial Researches
  topic: section
subject: Social Marketing, Sustainable Development Goals, University of Mosul.
  topic: keywords
creator: Anas Maaroof
creator: Zainab Alhamdani
creator: Omar Q. Alshebly
creator: Abdulhamid Adam
creator: Mohammed Alblewi
creator: Murat DEDEOĞLU
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-08-01
publication date: 2025-08-01
starting page: 48
ending page: 69
doi: 10.33095/5dmm8j16

The Mediating Role of Social Responsibility between Sustainability Accounting and Financial Performance
type: item
description: This research aims to identify the role of sustainability accounting in improving financial performance by adopting social responsibility indicators. The research aims to clarify how social responsibility can contribute to enhancing the financial benefits resulting from sustainability accounting practices, ultimately leading to improved financial performance of companies. A mixed-methods approach was employed to analyse both qualitative and quantitative data. A random sample of banks listed on the Iraq Stock Exchange was selected for the study, including five banks for a four-year time series, in addition to a sample of specialists for the purpose of answering the axes related to the qualitative variable of social responsibility indicators. A mixed model was formulated according to the MixMode method and tested by structural modelling. The research concludes that the impact of sustainability accounting appears through adopting the social responsibility model through several mechanisms such as focusing on economic efficiency, positive social relations and environmental compliance, which enhances the company's sustainability, reduces risks, increases profitability and improves financial performance. Among the most important recommendations are: Developing a comprehensive sustainability policy that clarifies its commitment to complying with environmental and regulatory requirements, which should include the objectives, standards and procedures that will be followed to ensure compliance.
subject: Accounting Researches
  topic: section
subject: Sustainability accounting, social responsibility, economic performance, social performance, environmental performance, financial performance.
  topic: keywords
creator: Basema Hazem Mohammed
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 174
ending page: 191
doi: 10.33095/ek4f8j05

The Role of The Global Financial Reporting Standards (GRI) in Enhancing Accounting Disclosure of Sustainability in Iraqi Companies
type: item
description: The research aims to identify the role of Global Financial Reporting Standards (GRI) in enhancing accounting disclosure of sustainability in Iraqi companies, by relying on the four global financial reporting standards, which include: the economic axis (GRI 200), the environmental axis (GRI 300), the social axis (GRI 400 and the general indicators (GRI 102), the research sample represented an interantional companies listed on the Iraq Stock Exchange, namely: Al-Khatam Company and Asiacell Company. In order to analyse the results, the content and disclosure survey of the data and reports published in the Iraq Stock Exchange was employed. The accounting disclosure of sustainability was selected relying on the disclosed quantitative data. A set of indicators was chosen that are considered indicators for sustainability disclosure, which provide the most important indicators of disclosure of the dimensions of sustainability that can be addressed and studied within the Iraqi environment. Data from a sample of the two referred companies within the communications sector were analysed for the period (2021-2023). The hypotheses were tested using the regression method and the structural modelling method. The research concludes that the most important of which are: Financial Reporting Standards (GRI) contribute to increasing the level of transparency and credibility in financial reports related to sustainability, as they provide a clear framework for providing financial and non-financial information that helps investors and stakeholders evaluate the sustainable performance of companies. Among the most important recommendations of the research: Supporting companies listed on the Iraq Stock Exchange that adopt initiatives related to reporting accounting disclosure in achieving sustainability by several means to ensure their sustainability and continuity.
subject: Accounting Researches
  topic: section
subject: Economic Standard (GRI 200), Environmental Standard (GRI 300), Social Standard (GRI 400), General Indicators (GRI 102), Accounting Disclosure, Sustainability.
  topic: keywords
creator: Adnan Yasir Mohamaad
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 114
ending page: 133
doi: 10.33095/tb265m10

Using Convolutional Neural Networks to Estimate Missing Values ​​in Univariate Time Series Data
type: item
description: In this research, deep neural networks (CNNs) were used to estimate missing values ​​in a univariate time series dataset and compared with DES/Holt and (SVR) estimation methods to determine their accuracy in handling missing values ​​in the dataset. These missing values ​​directly affect the process of building mathematical and statistical models, affecting the accuracy of the final results that enable us to make the right decisions in the future. The presence of missing values ​​in the dataset is due to problems that occur during sampling, such as a malfunction in the measuring device, security attacks, or communication errors. The results indicated that the CNN model outperformed other methods by using a simulation approach that generated data randomly. Three different sample sizes (60, 100, 300) were selected with missing data percentages of (10%, 15%, 20%) for each, meeting the "missing at random" (MAR) condition. The Box-Jenkins MA (1) model was applied once with β = 0.5 and again with β = 0.9. The accuracy of the estimation methods was evaluated using the accuracy criteria mean sum of squared error (MSE) and root mean squared error (RMSE).
subject: Statistical Researches
  topic: section
subject: Convolutional Neural Networks, univariate time series, Missing value, Deep learning.
  topic: keywords
creator: Wasn Saad Mahdi AL-KARADI
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-08-01
publication date: 2025-08-01
starting page: 171
ending page: 181
doi: 10.33095/j87hvg90

Role of Financial Inclusion in Poverty Alleviation in Jigawa State Nigeria; the Moderating Effect of Financial Literacy
type: item
description: A need for research that examines how financial inclusion alleviates poverty in Jigawa state with a specific focus on the moderating effect of financial literacy. The study utilizes Partial Least Squares Structural Equation Modeling (PLS-SEM). Financial inclusion was found to contribute to poverty alleviation by granting access to essential financial amenities like loans, savings, and insurance. Additionally, financial literacy significantly curbs this relationship by enhancing the efficiency of financial inclusion in poverty alleviation. Individuals who utilize financial services more effectively were found to have higher financial literacy, resulting in improved financial stability, increased savings, and investments in income-generating activities. Recommendation from the findings suggests the implementation of financial literacy programs, the promotion of inclusive financial services and the leveraging of digital financial technologies. Furthermore, the vulnerable group should be focused on by integrating financial education into school curricula as a strategy for maximizing poverty alleviation through the impact of financial inclusion.
subject: Economics Researches
  topic: section
subject: Financial Inclusion, Poverty Alleviation. Financial Literacy, PLS-SEM, Financial Technologies
  topic: keywords
creator: ABDULNASIR YOLA TURAWA
creator: Aminu Jakada
creator: Nadira Madaki Iliyasu Nadira Madaki Iliyasu
creator: Abdullahi Dayyabu Marmara Abdullahi Dayyabu Marmara
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-08-01
publication date: 2025-08-01
starting page: 158
ending page: 170
doi: 10.33095/2hqj9079

Relationship analysis between HRM practices and core competencies
type: item
description: The main objective of the research is to analyze the correlation between human resource management practices and the basic capabilities. The research was carried out in the practical part of the Ministry of Construction, Housing, Municipalities and Public Works. Human Resources are the most important resources owned by the Organization. And other resources, but they cannot use them efficiently and effectively without the presence of human resources with rare, unique and unmatched natural resources by competitors, the organization is able to guide and exploit The focus on the core competencies of the future includes the ability and the ability to defend and attack at the same time to deal with the changing environment as a characteristic of the age. In particular, the consequences of this environmental change require an assessment. The improvement or enhancement of the core competencies, which leads to meet the requirements of the beneficiaries of the services provided by the Ministry of Construction, Housing, Municipalities and Public Works. In this framework, the research sample included the employees of the Ministry (132) The questionnaire has been used as a data collection tool, and the research has found a correlation between human resources management practices and core competencies.
subject: Managerial Researches
  topic: section
subject: HRM practices, Core competencies
  topic: keywords
creator: سعدون حمود جثير
creator: عدي صلاح جهاد
rights: Copyright (c) 2018 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-04-27
publication date: 2025-04-27
starting page: 1
ending page: 1
doi: 10.33095/j6x7n066

Predicting stock market indicators using a hybrid model (ARIMA - GARCH): An analytical study of some Gulf financial market indicators
type: item
description: Purpose: The research aims to compare the results of forecasting financial market indicators in the Arabian Gulf using the hybrid ARIMA-GARCH model. This research argues for the efficiency of traditional standard models in forecasting for relatively long periods. Methodology: The hybridization technique initially depends on the selection of the best autoregressive integrated moving average model for prediction according to the automatic selection function for the proposed models that achieve the best statistical conditions. The models chosen in the previous step represent the inputs for using the (1,1,1) GARCH model for the prediction. Both models predict financial market indicators from outside the sample for 12 months. Finally, the actual closing points of the market indicators and the prediction results of the two models were compared. Findings: The research concludes that ARIMA models are effective and efficient in predicting the indices of the Kuwait Stock Exchange and the Manama Stock Exchange. By contrast, the GARCH model outperformed the ARIMA model in predicting the Saudi Stock Exchange index and achieved excellent results. The prediction results for the Iraqi and Dubai markets did not achieve satisfactory results; however, the results of the comparison by calculating the average square error indicate the superiority of the ARIMA models. Originality: This study argues the possibility of traditional standard models in predicting financial market indicators for relatively long periods, which is not provided by previous literature that argues the efficiency of artificial intelligence models and confirms that standard models can predict relatively short periods.
subject: Economics Researches
  topic: section
subject: Hybrid Model, Prediction, Financial Markets, ARIMA, GARCH.
  topic: keywords
creator: Mohammed Adnan
creator: Manaf Ahmed Ahmed
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-08-01
publication date: 2025-08-01
starting page: 130
ending page: 143
doi: 10.33095/tkrnay54

Financial Effects of Transformation to IFRSs in Saudi Markets
type: item
description: The study objective is measure the financial effects of the transition from Saudi accounting standards to international accounting standards and the reasons for those effects, The study followed two methodological approaches the first was descriptive approach by reviewing the studies and reports and opinions of experts on the differences between the two types of standards and the possible effects of transition and monitoring and summarize scientifically; The second method is the statistical tests to identify the differences between the two types of standards, The study data were collected from the financial statements before and after the transition of a sample of the Saudi financial market companies which are most affected by the transformation their number (41), The study find that the transition to IFRS has had a Significantly effect on the reduce of the return on assets; basic earnings per share; equity; total comprehensive income, and Increase in the value of current liabilities. financial effects of the transition may be return mainly to reclassification and some differences that required re-measurement of financial statement items.
subject: Accounting Researches
  topic: section
subject: التحول الى (IFRSs) ، عناصر القوائم المالية ، مؤشرات قياس الأداء الأساسية
  topic: keywords
creator: Abdel Rahman Musa Ali Mohamed
rights: Copyright (c) 2020 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2020-10-01
publication date: 2020-10-01
starting page: 501
ending page: 516
doi: 10.33095/ckftq911

A Nonparametric Estimator of the Reliability Function for a Carbon Fiber-Reinforced Polymer under Cyclical Stress
type: item
description: This paper introduces a method for measuring the Reliability Function of Carbon Fiber Reinforced Polymer (CFRP) under cyclic stress using nonparametric estimators. The study's goal is to gain a better understanding of material deterioration by combining microscopic and macroscopic approaches while accounting for the uncertainty associated with the data and models. Several statistical techniques were used to estimate the reliability function from failure data generated under cyclic stress, such as Nadaraya-Watson, spline estimation, kernel density estimation, Bayesian estimation, and Gaussian process regression. Real data will be simulated as a result of experiments conducted in Stanford structures and the vehicle laboratory (SACL) in partnership with NASA's AMES Research Center for Predictive Excellence (PCoE). Thus, developing the method of generating data based on failure rate and the number of cycles that allow calculation of possible failure periods, the parametric models will accurately predict physical behavior under periodic pressure, as evidenced by data analysis using performance measures such as Mean Squared Error (MSE) and the Determination Factor (R 2). The study also confirms the need to include uncertainty in forecasts to increase accuracy of results-level estimation stresses the use of statistical models that explain uncertainty in particular Bayesian Kernel Estimator and Gaussian Process Regression to estimate the reliability function of carbon fiber reinforced polymers CFRP maintenance costs that are important in the development of vehicle safety methodologies.
subject: Statistical Researches
  topic: section
subject: Nonparametric Estimation of Reliability Function, Carbon Fiber-Reinforced Polymer (CFRP), Cyclic Stress, Kernel Density Estimation (KDE), Gaussian Process Regression (GPR), Bayesian Estimation.
  topic: keywords
creator: Haider K. Raheem
creator: Alaa H. Jalob
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-06-01
publication date: 2025-06-01
starting page: 145
ending page: 157
doi: 10.33095/pfny6g72

Using some artificial intelligence algorithms to estimate the parametric regression function for spatially dependent data of water pollution of the Euphrates River
type: item
description: These models account for the spatial effects resulting from the proximity of events. A compromise exists in the mathematical accuracy of model parameters when spatial correlations are present in the data of the phenomenon. Data reliant on spatial correlations are crucial in statistical modelling, especially in environmental science, economics, epidemiology, and various other disciplines. This study employs and compares three artificial intelligence approaches—the genetic algorithm (GA), the TABU search algorithm (TSA), and the binary firefly algorithm (Binary FFA)—to determine which is the most efficient for estimating the parametric regression function for spatially dependent data. The Mean Absolute Percentage Error numbers derived from the simulation demonstrated that the Binary FFA method yielded the most accurate estimations. This illustrates the superiority of the algorithm compared to conventional methods, as well as Genetic Algorithms (GA) and Tabu Search Algorithms (TSA), in environmental assessments (particularly, water pollution in the Euphrates River) and the estimation of regression models for geographically dependent data. The regression parameter analysis for spatially dependent environmental data about Euphrates River pollution indicates that the temperature variablity exerted little influence on total dissolved salts. Conversely, the variables calcium (Ca), magnesium (Mg), and potassium (K) exhibited a significant and advantageous influence on total dissolved salts. In contrast, the variable sodium (Na) displayed a distinctly detrimental effect simultaneously.
subject: Statistical Researches
  topic: section
subject: Artificial intelligence, Genetic algorithm, Tabu search algorithm, Binary Firefly algorithm, spatially dependent data, Euphrates Riner water pollution.
  topic: keywords
creator: Ons Edin Musa
creator: Sabah Manfi Redha
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 58
ending page: 72
doi: 10.33095/8mjedd16

Economic Analysis of the Impact of Development Programs on Buffalo Milk Producers in the Marshes of Iraq as A model
type: item
description: The research examined the impact of development programs on local buffalo milk ‎producers in the marsh areas of Iraq, focusing on productivity levels and residents' living ‎standards. Data was collected from 200 producers in the governorates of Dhi-Qar, Maysan, ‎and Basra, all participating in the development program. ‎ The research assumed that the introduction of modern technologies and the provision ‎of production requirements by international organizations or government initiatives would ‎enhance the production levels and productivity of the rural population. Consequently, this ‎improvement may reflect their standard of living and strengthen their connection to the ‎land, thereby reducing migration. These individuals not only require support to maintain ‎their self-reliance without the need for future aid but also to evolve into a dynamic ‎economic force contributing to the development of the national economy.‎ Using a superior logarithmic production function analyzed by the Frontier statistical ‎program, the study found that the number of buffalo and the amount of hay positively ‎affected milk production. At the same time, bran and barley had a negative impact. Technical ‎efficiency varied widely among breeders, with the highest efficiency at 0.9341 for a ‎participant breeder and the lowest at 0.2910 for a non-participant. Those adopting ‎technology had an average efficiency of 0.78 compared to 0.55 for non-adopters. The ‎findings emphasize the positive role of technology in improving efficiency and underscore ‎the need for increased adoption of these practices among producers. Furthermore, buffalo ‎breeders in the marshlands produce with low technical efficiency due to their inefficient ‎use of production resources. The study recommended increasing the use of modern ‎technologies, urging breeders to increase their use, and facilitating their adoption of this ‎technology.‎
subject: Economics Researches
  topic: section
subject: Molasses Technique, Technical Efficiency, Superior Logarithmic Function.
  topic: keywords
creator: Mowj M. Nadhim
creator: Osama K. Jabara
creator: Mohammed J. Abdulradh
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-08-01
publication date: 2025-08-01
starting page: 144
ending page: 157
doi: 10.33095/5ytqsw20

The Performance Analysis of Dynamic Investment Portfolio Insurance Strategies Based on Value at Risk
type: item
description: The research aims to address the fundamental problem by reducing the systematic risks to which investments in the stock market are exposed and to benefit from the emerging potential provided by investment portfolio insurance strategies, through Value at Risk Based Portfolio Insurance (VBPI), using the comparative analytical approach. The research community was represented by the (ISX60) index, The data was collected through the annual reports of the Iraq Stock Exchange to form three intentional yearly conditional samples for the period (2022-2024), and several financial models were relied upon, such as Simple Ranking, Single Index, Sharpe, and Treynor Models. Several results were reached, as the efficient dynamic investment portfolio before insurance according to the Sharpe model outperformed the VBPI. At the same time, the VBPI succeeded in achieving a performance level according to the Treynor model on the uninsured portfolio. The originality of the research lies in building three efficient dynamic investment portfolios and insuring them according to the Value at Risk Model as a new strategy in insuring investment portfolios.
subject: Managerial Researches
  topic: section
subject: Efficient Portfolio, Portfolio Insurance Strategies, VBPI, VaR, G110, G120, G170.
  topic: keywords
creator: fatima Faisal Alkhalidi
creator: Ayad Tahir Mohammed
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-06-01
publication date: 2025-06-01
starting page: 19
ending page: 32
doi: 10.33095/fnqfjv14

The Effect of Strategic Awareness on Organizational Brilliance: An Analytical Research in Dhi Qar Oil Company
type: item
description: The research deals with the impact of strategic awareness and its dimensions (Reframing, System Thinking, Reflecting, and Learning Orientation) on organizational Brilliance and its dimensions (Leadership Brilliance, Service Brilliance, and Knowledge Brilliance) of Dhi Qar Oil company. The research addresses the following question: “To what extent does strategic awareness affect the organizational brilliance of Dhi Qar Oil Company?”. The study followed the descriptive analytical approach to ensure the accuracy of the results and conclusions. The sample included the general manager and his assistants, directors of bodies, department managers, and division managers. Data were collected using a questionnaire distributed to 113 leaders and were analyzed using SPSS V.28 to test the hypotheses and research questions. The results highlight the great interest of the company's leaders in strategic awareness, which reflects its compatibility with the company's investment operations. This awareness is vital in light of local and global economic changes and greatly affects the company's ability to achieve organizational Brilliance in the oil sector. Paper type: Research paper.
subject: Managerial Researches
  topic: section
subject: Strategic awareness, organizational brilliance, Dhi Qar Oil Company.
  topic: keywords
creator: Sherouk Naeem Jabbar
creator: Suhair Hamid
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-08-01
publication date: 2025-08-01
starting page: 29
ending page: 47
doi: 10.33095/bnpdy547

The Effect of Wise Leadership on Sustainable Performance
type: item
description: The research aims to know the impact of wise leadership in its dimensions (Intellectual shrewdness, Spurring action, Moral conduct, and Cultivating humility) in achieving sustainable performance (economic performance, social performance, and environmental performance). The researcher chose the Midland Oil Company as a field for applying the research. The researcher distributed a questionnaire to a purposive sample of (126) managers working within the Midland Oil Company, which included (department managers and division officials). The number of questionnaires valid for analysis was (121) out of (126) distributed questionnaires. The researcher relied on the questionnaire as a primary source for collecting information from the research sample. The researcher adopted the descriptive analytical method in collecting the data and information required by the research. The results concluded that there is a positive impact relationship between wise leadership and its dimensions in achieving sustainable performance and its dimensions. The research results also indicated that the top leadership in the Midland Oil Company seeks to enhance its sustainable performance and long-term success by preserving the environment, contributing to social responsibility, and achieving economic profits. The current research explains the role of leadership in the Midland Oil Company in supporting the economic, social, and environmental aspects of the state and society through adopting sustainable performance practices. Research Type: Research Paper.
subject: Managerial Researches
  topic: section
subject: Midland Oil Company, Sustainable performance (SPSP), Wise leadership (WL).
  topic: keywords
creator: haneen rasheed
creator: Hadeel Kadhim Saeed
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-08-01
publication date: 2025-08-01
starting page: 13
ending page: 28
doi: 10.33095/whnffk77

https://jeasiq.uobaghdad.edu.iq/index.php/JEASIQ/article/view/3661
type: item
title: The Moderating Effect of its Working Capital Management Policy on the Relationship between Dividend Policy and Stock Price: A Case Study on the Manufacturing Sector on the Kuwait Stock Exchange for the years 2019-2023
description: This study aims to examine the moderating effect of working capital management policies on the relationship between dividend policy and stock prices in the manufacturing sector of the Kuwait Stock Exchange (KSE) from 2019 to 2023. Grounded in signaling theory and agency theory, the research investigates how dividend decisions affect market valuation and how investment and financing strategies, particularly aggressive or conservative working capital approaches, influence this relationship. To achieve this, panel data from 21 manufacturing firms listed on the KSE were analyzed using panel regression techniques method in EViews software. The market price per share (MPS) was used as the dependent variable, while earnings per share (EPS) and dividend per share (DPS) were the independent variables. Return on assets (ROA) was incorporated as a moderating variable. Profit after tax (PAT) and return on equity (ROE) were excluded due to statistical insignificance. The results indicate that the working capital management policies—specifically aggressive investment and financing strategies—as well as ROA significantly moderate the relationship between dividend policy and stock price. While hypotheses H2, H3, and H4 were supported, hypothesis H1, which posits a direct relationship between dividend policy and stock price, was not supported (p-value = 0.0619), indicating a weak negative correlation. These findings offer practical insights for financial managers, investors, and policymakers in emerging markets, highlighting the strategic importance of aligning dividend decisions with working capital policies to enhance stock performance.
subject: Accounting Researches
  topic: section
subject: Working Capital Management Policy; Dividend Policy; Dividend Payout Ratio; Stock Price; Return on Assets
  topic: keywords
creator: Barham Hassan
creator: Shakhawan Sangawi
creator: Hadi Ahmed
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-06-01
publication date: 2025-06-01
starting page: 190
ending page: 203
doi: 10.33095/j4fhv642

Literature Review of Fuzzy Set Theory: Applications and Methodologies
type: item
description: This paper represents a comprehensive literature survey of the research published in the Journal of Economics and Administrative Sciences (JEAS) on applications and methodologies of fuzzy set theory. The review traced how fuzzy logic has been evolving in decision-making, optimization, and modeling uncertainties in published articles such as economics, management, and engineering. The categorization of fuzzy methodologies into various domains such as fuzzy linear programming, fuzzy regression, fuzzy control systems, and fuzzy multi-criteria decision-making relies heavily on the study of existing research. An analysis revealed an increasing trend of investigations highlighting the interplay of fuzzy logic with artificial intelligence, statistical modeling, and heuristic optimization methods. The developments in methodologies of fuzzy decision-making frameworks are again examined from the perspective of applicability in real-life problem situations involving imprecise and uncertain data. Findings that fuzzy logic, therefore, contributed considerably to the enhancement of problem-solving in economics and administrative sciences through more flexible and adaptive models. Therefore, this literature review will be an excellent guide for researchers in fuzzy set theory applications to grasp existing gaps and suggest future directions for improving fuzzy methodologies across industries.
subject: Statistical Researches
  topic: section
subject: Fuzzy Sets; Fuzzy linear programming; Fuzzy linear regression; Fuzzy Analytic Hierarchy Process.
  topic: keywords
creator: Mohammed Jasim Mohammed
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-04-01
publication date: 2025-04-01
starting page: 197
ending page: 216
doi: 10.33095/9p0kjy98

The Role of Social Protection Programs in Reducing Poverty in Iraq: An Analytical Study
type: item
description: This research paper deals with SPP and their role in reducing poverty in Iraq. The study aimed to identify the impact of economic empowerment policies and programs and their effectiveness in generating income, in addition to social protection network programs, to verify the credibility of the hypothesis presented in the research. The analytical method and both the deductive and inductive approaches were relied upon. The results indicated that SPPs are effective tools for improving the conditions of people with low incomes, enhancing their productive capacities, providing sustainable job opportunities, and achieving social justice. This study examines the impact of SPP on poverty reduction and analyzes its effectiveness in different regions. It provides insights for policymakers and sheds light on the economic and social impacts. This study contributes to the literature by providing an analytical perspective on the effectiveness of SPP in reducing poverty, providing empirical insights, and proposing policy recommendations to enhance their impact on fragile populations.
subject: Economics Researches
  topic: section
subject: Social Protection Programs (SPP), Personal Income, Poverty Reduction Strategy.
  topic: keywords
creator: Nadia Lutfi
creator: Thaer Mohammed Rasheed
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-08-01
publication date: 2025-08-01
starting page: 70
ending page: 84
doi: 10.33095/kevkep34

The Impact of Green Marketing on Sustainable Development: Opportunities and Issues
type: item
description: The current study aims to identify the impact of green marketing on sustainable development in Al-Reef Alkhadraa Company for producing green products. The study consists of two main variables: the independent variable includes green marketing, which consisted of four dimensions: eliminate the concept of waste, reuse the product concept, clarify the relationship between the product price and cost, and make environmental orientation profitable. The dependent variable represents sustainable development, whose dimensions consisted of environmental, social, and economic. According to (Maaroof & Oğrak, 2024), at the beginning of the twenty-first century, the world witnessed a diverse movement by humans in general, working to spread the tasks of preserving the environment, which led to the emergence of new ideas as an urgent need such as green marketing, the green consumer, and our environment is our home, in addition to the emergence of the term sustainable development. The world has witnessed an increase in environmental awareness during the past years, and among the reasons that came as a reaction are the high rates of pollution in the air, water as well as soil, climate change, global warming, and the increasing depletion of natural resources. These reasons mainly extend to the industrial and marketing activities of the business organization, and in practice, field visits were conducted by researchers to the company under study and formal structured interviews were conducted that included the chairman of the board of directors, his/her deputy and department managers, and 138 questionnaires were distributed to the human target in the organization under study and the intentional sample was used to reach results and 100 valid questionnaires were accepted and analyzed on this basis and 38 invalid questionnaires were excluded. To determine the relationship between the study variables, two main and sub-hypotheses were put forward and tested using several statistical methods,…
subject: Managerial Researches
  topic: section
subject: Green Marketing, Sustainable Development, Alreef Alkhadraa Company
  topic: keywords
creator: Anas Maaroof
creator: Murat Dedeoğlu
creator: Hasnaa Ahmed
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-06-01
publication date: 2025-06-01
starting page: 50
ending page: 67
doi: 10.33095/rp0r4f88

Analysis of the Areas of Integration between Policies and Regulatory Procedures under ISA 315 and Governance Mechanisms: An Analytical Study from the Perspective of External Auditors in Baghdad
type: item
description: The study aims to design a methodology that directs attention to areas of weakness in the control policies, procedures, and mechanisms that should be taken into account when implementing audit tasks and determining the size, nature, and extent of designing substantive tests as part of the auditor's tasks. The significance of the research is based on the following hypotheses: The first is "The auditor's assessment of control policies and procedures using an approach based on the integration of ISA315 with corporate governance mechanisms helps strengthen his opinion about the effectiveness of those policies and procedures." The researchers prepared the applied aspect of examining and analysing the policies and procedures of the international standard ISA315 and the requirements of the mechanisms through an examination form designed to collect information about activities related to governance, procedures, and instructions. The research outlines a set of conclusions, the most important of which are: Control policies and procedures based on ISA315 are effective from the auditor's perspective when they maintain the integration of information with the requirements of governance mechanisms. To achieve this, various controls must be available to examine the accuracy and completeness and delegate transaction powers. Additionally, there is a statistically significant relationship between the control policies and procedures based on ISA 315 and the governance mechanisms. Finally, a statistically significant relationship was found for the auditor’s responsibility to understand the control policies and procedures and work within the governance mechanisms.
subject: Accounting Researches
  topic: section
subject: ISA 315, Corporate Governance, Internal Control Policies, External Audit, Risk Assessment.
  topic: keywords
creator: Sohad Sabih Alsaffar
creator: Noor Sabah Hussein Noor Sabah Hussein
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 134
ending page: 154
doi: 10.33095/nq70gp41

The Impact of Aggregate Supply Fluctuations on Inflation in Iraq During the Period (2004-2023): An Empirical Study
type: item
description: This research examines the relationship between aggregate supply and inflation in Iraq during (2004-2023) through deviations in aggregate supply that lead to changes in output and inflation. The core issue of the research lies in how any change in aggregate supply results in a shift of the aggregate supply curve from its initial position. This study employed a deductive methodology, theoretical frameworks, descriptive and quantitative assessments, and econometric techniques to analyze the connection between aggregate supply, which is treated as a dependent variable, and inflation, categorized as the independent variable. The findings of the analysis validated the hypothesis and confirmed a statistically significant association between the explanatory variable, identified as aggregate supply, and the dependent variable, recognized as inflation. Additionally, we outline a prospective research agenda and highlight the governance of oil revenues that aid in diversifying income sources to bolster resilience against shocks to aggregate supply. The core issue of the research lies in how any change in aggregate supply results in a shift of the aggregate supply curve from its initial position. This study employed a deductive methodology, theoretical frameworks, descriptive and quantitative assessments, and econometric techniques to analyze the connection between aggregate supply, which is treated as a dependent variable, and inflation, which is Categorized as the independent variable. The findings of the analysis validated the hypothesis and confirmed a statistically significant association between the explanatory variable, identified as aggregate supply, and the dependent variable, recognized as inflation. Additionally, we outline a prospective research agenda and highlight the governance of oil revenues that aid in diversifying income sources to bolster resilience against shocks to aggregate supply.
subject: Economics Researches
  topic: section
subject: Aggregate Supply, Inflation, NARDL, Oil Revenues, Iraq
  topic: keywords
creator: Muneam Hussein Ali
creator: Sameer Siham Dawood
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-08-01
publication date: 2025-08-01
starting page: 99
ending page: 114
doi: 10.33095/vrzmy717

The Role of Smart Actuarial Calculations in Improving the Quality of Financial Reports of the Iraqi Insurance Company
type: item
description: The research aims to explore the role of actuarial calculations supported by artificial intelligence technologies (smart actuarial calculations) in enhancing the accuracy and quality of financial reporting. Companies face challenges related to the accuracy, transparency, and speed of preparing financial reports, necessitating innovative solutions based on smart technologies. The research analyzed the literature and employed an exploratory methodology to study the impact of smart actuarial calculations on the integrity of financial reports. The association between the application of artificial intelligence and professional standards and their impact on the performance of insurance companies and financial reporting practices was also examined. The researchers concluded that smart actuarial calculations enhance the quality of financial reports by increasing accuracy and speed, providing comprehensive analyses, reducing costs, and increasing efficiency through the reduction of human errors and precise risk analysis. These calculations also enhance compliance with accounting standards, build shareholder and stakeholder confidence, and emphasize the importance of professional standards and actuarial guidelines to ensure the quality of work. The research recommended improving the utilization of artificial intelligence in developing actuarial calculations, providing continuous training for experts, adhering to professional standards to ensure transparency and reliability, and encouraging future studies to investigate the implications of smart technology in the accounting and insurance fields. This research contributes to accounting literature by providing insights into artificial intelligence's role in developing actuarial calculations and improving insurance sector performance.
subject: Accounting Researches
  topic: section
subject: Actuarial Calculations, Artificial Intelligence, Financial Reports, Quality of Financial Reports, Transparency.
  topic: keywords
creator: Zena Abdulstar Allayla
creator: Waheed Mahmood Al-Ibrahimi
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-06-01
publication date: 2025-06-01
starting page: 170
ending page: 189
doi: 10.33095/s8mgkw79

Solving Multi-Objective Machine Scheduling Problem Using the Meerkat Clan Algorithm
type: item
description: Machine scheduling problems have become increasingly complex and dynamic. The complexity and size of the problems require the development of methods and solutions whose efficiency is measured by their ability to find acceptable results within a reasonable amount of time. Therefore, this paper addresses to propose a new mathematical model for multi objective function based on Single-machine scheduling problems by minimizing the discounted total weighted completion time the number of tardy jobs the maximum earliness and the maximum weighted tardiness with release date denoted + which are an NP-hard. To achieve efficient solutions, a metaheuristic method (Meerkat clan algorithm (MCA)) is used to solve the mathematical model and compare it with branch and bound (BAB) method. Computational results show that MCA provides efficient solutions in terms of accuracy and calculation speed compared to BAB. In addition, the BAB can solve up to 10 problems, while MCA can resolve problems up to 1000 for multi objective.
subject: Statistical Researches
  topic: section
subject: Scheduling; Single machine; Multi-Objective; Branch and Bounded; Meerkat Clan
  topic: keywords
creator: Tahani jabbar
creator: Bayda Atiya Kalaf ‎
creator: Erum Rehman
rights: Copyright (c) 2025 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
date: 2025-06-01
publication date: 2025-06-01
starting page: 158
ending page: 169
doi: 10.33095/0ss7v861