Warith Scientific Journal

Behavioral Integration and Its Impact on Organizational Readiness "A Survey Study of a Number of Private Universities in Baghdad

2026-03-31T11:16:55+00:00

This study aims to determine the impact of behavioral integration on achieving organizational readiness and to determine the extent of its adoption by senior management in the service sector, represented by (private universities) in Baghdad. This is achieved by identifying the impact of the dimensions of behavioral integration, represented by (cooperative behavior, information exchange, and shared decision-making), on organizational readiness (cognitive and emotional dimensions) for those at the level of (dean of the college, assistant dean of the college, head of department, department and division heads, and unit head). The problem of the study lies in the fact that many organizations, including private universities, face some problems related to how to increase the efficiency of the services provided to improve their returns, how to invest funds and reduce unnecessary costs that do not lead to improved educational and academic performance, how to achieve growth in the rate of technological modernization, and how to provide a suitable educational environment for its students characterized by ethical values and commitment to organizational goals. The importance of the study is evident in the application of behavioral integration to field studies in the private universities sector in an attempt to employ modern management methods to achieve organizational readiness. The study followed the descriptive-analytical approach, using a questionnaire and personal interviews to collect data. Statistical methods were also used, including, descriptive statistics, simple regression coefficient, and multiple regression analysis, using AMOS v2.23 and SPSS v2.28. The study reached a number of results, the most important of which are: The results indicated that behavioral integration has a direct impact on achieving organizational readiness.

Assessment of institutional performance using the European Foundation for Quality Management (EFQM 2025) model: A case study in the Central Bank of Iraq

2026-03-31T11:16:55+00:00

The research aims to use the European Foundation for Quality Management (EFQM 2025) model to evaluate the institutional performance of the Central Bank of Iraq in order to determine the size of the gap between the actual performance of the Central Bank and the established standards represented by the first criterion: orientation (purpose, vision, strategy, organizational culture, and leadership style), the second criterion: implementation (stakeholder engagement, building sustainable value, performance leadership, and transformation), and the third criterion: results (stakeholder perceptions, strategic and operational performance). This is to help the bank raise efficiency levels and improve functional performance, along with continuous review and development of the training system, to achieve the highest standards of quality and excellence. The research is based on the issues faced by the Central Bank of Iraq, namely the lack of clear standards, insufficient training, and the inability to analyze data appropriately, as well as the benefits these standards bring to the bank and its employees. The research methodology is based on a case study approach, which includes observation, personal interviews, field experience, and the use of a checklist to reach scientific facts that aid in comprehensive and realistic analysis to arrive at the truths, The research results showed a significant gap between the actual reality of the Central Bank of Iraq and the standards adopted in the model, revealing a gap estimated at 64.48%. The conclusions indicated that applying the European Excellence Model helps improve the institutional performance of the Central Bank of Iraq by enhancing internal processes and developing the services offered. The research provided several recommendations, the most important of which is to establish clear and specific strategies that align with the EFQM model standards to achieve institutional excellence.

"Multichannel Marketing Strategy and Its Impact on Banking Performance According to the Return on Assets (ROA) Indicator: An Applied Study on a Sample of Commercial Banks Listed in the Iraq Stock Exchange (2014-2023)"

2026-03-31T11:16:55+00:00

This study aimed to analyze the extent to which banks prioritize multichannel marketing strategy (MCM) and how its implementation enhances banking performance. It examined the relationship between independent and dependent variables and assessed the strategy’s impact on improving bank efficiency. The multichannel marketing variables included sales growth, marketing efficiency ratio, and advertising expenditure ratio, while banking performance was measured solely by Return on Assets (ROA). The sample comprised six Iraqi commercial banks—Baghdad Bank, Gulf Commercial Bank, Iraqi Investment Bank, Middle East Bank for Investment, Ahli Iraqi Bank, and Sumer Commercial Bank—selected based on their adoption of MCM strategies and data availability over a 10-year period (2014–2023). The study employed statistical methods, specifically panel data analysis using EViews 12, applying three regression models for comparative analysis. The most suitable model was selected using the Hausman test. Findings revealed that adopting diverse marketing channels—such as traditional branches, websites, mobile banking apps, and social media platforms—significantly enhances banking performance by strengthening customer relationships, increasing sales, and ensuring stable returns, provided that expenses are managed and assets are efficiently utilized.

The Extent of the possibility of implementing an information security management system(ISO27001:2022) at Elaf Bank Islamic:case study

2026-03-31T11:16:55+00:00

The research aims to measure the gap between the actual reality of the information security management system and the requirements of the information security management system according to the ISO 27001:2022 standard. The research problem revolves around the weakness of banking transactions and slow service delivery, in addition to some failures in storing customer information for long periods, which raises customer concerns about the bank's ability to maintain the security of their information. Elaf Islamic Bank was chosen as a practical field reality for conducting the research. The research also relied on a set of statistical tools, including (weighted arithmetic mean, measuring the extent of conformity, and determining the gap percentage). The research reached several results, including the lack of awareness among bank employees of the importance of information security and the bank's lack of a dedicated internal audit department for information security management. The gap between the actual implementation and the specification requirements reached 58.72%, which means there is a large gap between the bank's actual reality and the specification requirements.

The links between dairy supply chains and shoppers’ actions in convenience stores in Baghdad governorate

2026-03-31T11:16:56+00:00

The research seeks to test the relationship between dairy supply chains and shoppers' behavior in convenience stores in Baghdad Governorate. The research sample was selected by random sampling method consisting of (98) workers in convenience stores, and the questionnaire was relied upon as the main tool to obtain the research data, which was prepared based on a number of ready-made scales after modifying them to suit the Iraqi environment. To test the validity of the hypotheses and answer the research questions, the descriptive analytical method and statistical tests were used, including: arithmetic mean, standard deviation, percentages and frequencies and Pearson's correlation coefficient, and based on the statistical program (SPSS. V.28),The research reached a set of conclusions, the most important of which is that improving dairy supply chains through information exchange, integration, coordination, and rapid response to market needs can contribute significantly to improving shoppers’ behavior and increasing the effectiveness of convenience stores in Baghdad Governorate

Diagnose the gap between the actual reality of the company and the requirements of the energy management system in accordance with the requirements of standard ISO 50001: 2018/ Case study For the Iraqi Airways General Company

2026-03-31T11:16:56+00:00

The research aims to explore the feasibility of applying the standard (ISO 50001:2018), and then to identify the size of the gap between the actual state of the energy management system of the Iraqi Airways Company and the requirements of the energy management system according to the standard (ISO 50001:2018). The research stems from the problem faced by the Iraqi Airways Company, which is characterized by high energy consumption and the costs incurred by the company as a result, in addition to the lack of knowledge about what the standard (ISO 50001:2018) entails and the benefits it brings to the company and its employees. The research methodology relied on a case study approach, which included observations, personal interviews, fieldwork, and the use of a checklist to reach scientific facts that would assist in comprehensive and realistic analysis to uncover scientific truths. The results of the research showed a significant gap between the actual situation of the Iraqi Airways Company and the requirements of the energy management system according to the standard (ISO 50001:2018), indicating a substantial gap estimated at 64.48%. The research presented a number of recommendations, the most important of which is for the company to establish the boundaries and scope of the energy management system and to define and document its activities, implement the system, maintain it, and continuously improve it according to the standard specification. Furthermore, it is essential to organize an awareness and education campaign that includes all employees at all managerial levels of the company regarding this system. A controlled system for documented information related to the energy management system should also be established in accordance with the international standard ISO 50001:2018.

The role of e-tourism marketing in the competitiveness of Iraqi tourism companies (analytical study)

2026-03-31T11:16:56+00:00

This study aimed to assess the competitiveness of Iraqi tourism companies and their role in achieving competitive advantage by focusing on e-tourism services as one of the areas of modern mraketing knowledge. Given the highly standardized nature of tourism services in terms of their content and content, it has become essential for tourism management to search for innovative means and strategies that ensure achieving superiority and providing better results. If the form of the tourism service is not the engine of competition or the key to competitive advantage, then the quality of the service and the way it is presented may be the most effective way to create opportunities for excellence. The study analyzed the situation of some tourism companies in Iraq, and the researcher concluded that the majority of these companies use special electronic engines for the company on the Internet to present their creative personality, while providing simple traditional and electronic services that are still in their initial stages. These services include providing limited electronic cards, and services such as: Cellular banking, ATMs, and quick transfers. The researcher came up with a set of recommendations, the most prominent of which was the need to enhance competition among Iraqi tourism companies by fully utilizing their competitive advantage by expanding the use of electronic means to improve customer service. He also recommended that Iraqi tourism companies should combine their efforts to compete regionally by focusing on their comparative advantage and providing integrated tourism services. In light of the great developments in the communications revolution, e-tourism services have become an inevitable challenge that will greatly control the future of these companies and their future growth.

The strategic mindset of the leader and its impact on enhancing digital Dexterity by An analytical survey study at the Ministry of Interior's Higher Institute for Security and Administrative Development

2026-03-31T11:16:56+00:00

The current research aims to present (the role of the strategic mindset of the leader in enhancing digital prowess), according to the opinions of the officers and executive directors in the Ministry of Interior (Higher Institute for Security and Administrative Development), and in order to achieve this, the variable of the strategic mindset of the leader was measured based on the dimensions of (Pisapia et al, 2005) represented by (systematic thinking, reframing, deep thinking). The digital proficiency variable was measured based on the scale (yu et al, 2024) (unidimensional), and the esteemed Ministry of Interior (Higher Institute for Security and Administrative Development) in Baghdad was chosen to test this research. The main research problem was represented by raising the question of the extent to which the research community possesses the dimensions of the strategic mentality and identifying its ability to enhance digital proficiency. In order to achieve the research goals and answer the questions, the descriptive analytical approach was adopted in presenting, analyzing and interpreting information. The questionnaire was used as a basic tool in collecting data and information, as (216) questionnaires were distributed to leaders and managers in the institute under research. In addition, the research seeks to test a number of main and sub-hypotheses related to correlation and influence relationships, and to answer questions related to the research problem, in order to reach the desired goals. To analyze the data, a set of statistical programs and tools were adopted. The research also reached a set of results, the most important of which are: the existence of a significant relationship between the strategic mindset and digital prowess and the necessity of adopting the strategic mindset of the leader in its dimensions to improve the digital prowess of the institute under study. A set of main recommendations were presented: the necessity of developing the strategic mindset of leaders through training programs that focus on promising systems thinking, framing and deep thinking in the institute under study.

The Possibility of Applying Quality Management In Projects According to The Requirements of The Specification (ISO10006:2017): A Case Study in Baghdad Governorate (Al-Mahmoudiya Residential Complex Project)

2026-03-31T11:16:57+00:00

The research aims to identify the extent of quality management implementation in projects according to the standard specification (ISO 10006:2017) and to measure the gap between the actual situation and the requirements of ISO 10006:2017. The Al-Mahmudiya Residential Complex Project, affiliated with the Baghdad Governorate, was selected as the case study for conducting the research. The study adopted a(Case study) methodology, by using checklist, relying on a set of statistical tools, including the weighted arithmetic mean, conformity measurement, and gap size assessment.

The research reached several conclusions, the most important is the existence of a gap of 57% between the actual state of the project and quality management in accordance with ISO 10006:2017. It also highlighted a lack of awareness and understanding of the nature of the standard, as the personnel working in the company had no knowledge of the benefits of applying this system. The research recommends seeking the assistance of consulting offices and external experts on ISO 10006:2017 to conduct training for the managers and employees of the governorate and to promote a culture of project quality management in accordance with ISO 10006:2017.

The relationship between empathetic leadership behaviors and the knowledge spiral within an organization A case study at Alexandria General Hospital

2026-03-31T11:16:57+00:00

This research investigates the relationship between empathetic leadership behaviors and the knowledge spiral through a survey of employees at Alexandria General Hospital. The researcher distributed 115 questionnaires and received 113 responses, resulting in a response rate of 98%. Statistical analysis indicated a direct and significant correlation between empathetic leadership behaviors and the knowledge spiral, as well as a positive and significant impact of empathetic leadership on the knowledge spiral. Based on these findings, several recommendations were made, with the primary emphasis on motivating employees to develop the skills, capabilities, and behavioral attributes necessary to achieve the organization's objectives. Furthermore, it is crucial to encourage employees to adopt the knowledge spiral approach, which will help establish a foundation for executing the right actions at the appropriate times.

Strategic thinking and its role in quality decision-making: The mediating role of digital transformation Applied to leaders working at Sahari Karbala Company

2026-03-31T11:16:57+00:00

The research aims to demonstrate the role of strategic thinking in the quality of decision-making through digital transformation, applied to a sample of leaders working in Sahara Karbala Company for Agricultural and Animal Production. The questionnaire was used as a tool for collecting data, which included 73 valid questionnaires for analysis. The Statistical Package for Social Sciences (SPSS V.25) was used to test the hypotheses and statistical description of the sample. The research found that a group of leaders working in Sahara Karbala Company relies on strategic thinking in order to make high-quality decisions that contribute to determining the future priorities of the research sample company to occupy a greater market position in the future. The recommendations also urged that digital transformation has become a necessity of the modern era, so it needs to allocate a portion of the company's budget to make it more acceptable and accessible to everyone at all levels.

The Impact of Lean Production on Achieving Sustainable Competitive Advantage An Exploratory Analytical Study of a Sample of Employees at Noor Al-Kafeel Company for Animal and Food Products

2026-03-31T11:16:57+00:00

The current research sought to determine the relationship test between the independent variable Lean production with its dimensions (reducing machine preparation time for operation, reducing production cycle time, continuous flow, productive maintenance) based on (Muslimen.et.al,2017:19), and the dependent variable Sustainable Competitive Advantage based on (Mahdiya, 2020, p. 99). A hypothetical diagram was developed to determine the nature of the relationship between the two variables and in order to know or reveal the nature of the relationship, a number of hypotheses were developed and tested with the statistical program (SPSS). The research was applied to a sample of Noor Al Kafeel Company employees and included employees of departments that have a direct relationship with dealing with Lean production, numbering (60) employees. The comprehensive survey method was adopted to survey the opinions of employees in the company and the questionnaire was distributed to all employees in the company, of which (45) forms were returned. In order to analyze the questionnaire data, the researcher used and summarized the study to the most important conclusion, which is the existence of a significant correlation and influence between the dimensions of lean production, together and individually, in achieving sustainable competitive advantage. The study concluded that it urged the company to implement the lean production method and its basic dimensions as a process produced by the company to implement production and provide the advantage to the consumer.

Impact of Total Environmental Quality Management in Promoting Green Production in Industrial Organizations (An analytical study of the opinions of a sample of workers in some industrial companies in the holy Karbala Governorate)

2026-03-31T11:16:57+00:00

This study aims to demonstrate the impact of total environmental quality management in enhancing green production in industrial companies. An analytical study of a sample of workers in some industrial companies in Karbala. To achieve this, the researchers started with a main problem, which is (to what extent does total environmental quality management affect green production). The study community included five industrial companies in Karbala Governorate (Noor Al-Kafeel, Al-Joud, Coca-Cola, Gulf Bank, Karbala). The study sample amounted to (135) workers from officials, administrators and workers in the field of quality and production in the study sample companies. The questionnaire was used as the main tool in collecting data for the study. For the purpose of analyzing and statistically processing the data, the researchers relied on a set of statistical methods available in Excel 2013, SPSS, V.26 programs. The study reached a set of conclusions, the most important of which was the existence of two statistically significant correlation and influence relationships between total environmental quality management and green production. The study also came out with some important proposals, including increasing the capabilities of the companies surveyed and directing their operations realistically towards preserving the environment and enhancing green production.

The Role of the Balanced Score Card in Evaluating the Strategic Performance of Economic Units

2026-03-31T11:16:57+00:00

This research aims to study the role of the balanced scorecard technique in evaluating the strategic performance of economic units by reducing production costs and improving the quality of products, enabling them to compete with products offered in the market. To achieve the research objective, the Hillah textile factory, through one of its factories, the Qadifa and Babylon Sewing Factory, was selected as a sample for the research to examine the feasibility of applying the technology proposed in the research. In order to obtain the necessary data and information about the men's business suit product, the researchers made several visits to the factory, the research sample, in addition to interviewing officials and workers in the factory. The researcher also conducted a number of field trips to the markets to meet with agents who deal in men's business suits to learn about the types of competing products and their prices. The accounting records and cost reports of the factory (the research sample) were also reviewed to implement the balanced scorecard technique. The researcher's findings demonstrate that the balanced scorecard plays an effective role in evaluating strategic performance and enhances the ability of the laboratory product (the research sample) to compete with other products in an environment characterized by high prices of raw materials used in the manufacture of laboratory products, which increases the cost of the final products. Furthermore, the application of this technology provides the research community with new, advanced methods for analyzing the cost of its products, thus improving their quality and enabling them to manage their available resources in a more scientific and efficient manner.

The role of integration between artificial intelligence and electronic brainstorming in the creative thinking of the audit team and its impact on audit quality

2026-03-31T11:16:58+00:00

This research aims to study the impact of the integration of artificial intelligence (AI) and electronic brainstorming technologies on developing creative thinking among audit teams, and its impact on audit quality. This study examines the Iraqi audit environment, represented by audit firms, offices, and the Federal Board of Supreme Audit. A questionnaire consisting of three axes was used. The first axis concerns the integration of technologies, comprising (12) items distributed across two dimensions. The second axis concerns the creative thinking of the audit team, comprising (10) items. Finally, the third axis concerns audit quality, comprising (10) items distributed among a purposive, non-probability sample of 200 auditors and academics. The Smart-Pls4 program was used to analyze the data. The research reached several conclusions, the most important of which is that the integration of AI, such as the Internet of Things (IoT) and expert systems, with electronic brainstorming enhances collective thinking and the generation of creative ideas among audit teams, which positively impacts the quality of professional performance in the audit process. The study presented a number of recommendations supporting the implementation of these practices in the professional context.

The role of lean Kaizen budgeting in reducing costs and improving performance: an applied study

2026-03-31T11:16:58+00:00

This research paper aims to reduce costs to enhance the overall performance of economic units. This is achieved by explaining how to employ the lean Kaizen budget, which enhances overall performance. We have noticed a clear absence of applied studies that demonstrate the impact of this budget, especially on Iraqi economic units. Therefore, we assumed that its implementation would contribute to reducing costs and improving performance. To achieve this, we relied on a descriptive and analytical research approach. We collected data through a direct visit to the Al-Majid Air Distribution Systems Factory in Mosul, and we participated in all stages of implementing the budget and analyzing the implementation results.

The study revealed key findings that confirm the significant positive impact of implementing Kaizen budgeting on the factory's financial position and operational model. The factory achieved good financial performance with significant profits and cost savings. Furthermore, implementation led to faster operations and a shift towards real value delivered to the customer. Collaboration between departments, and the establishment of a work culture that encourages learning and development. Based on these findings, the study suggests that economic units in Iraq adopt the lean Kaizen budget as a fundamental pillar of their business plans and train their employees on the use of these tools.

Green disclosure and its impact on the quality of financial reports and investment decisions

2026-03-31T11:16:58+00:00

Green disclosure is of great importance in demonstrating the extent of companies' commitment to the laws and standards related to such disclosure. The research aims to define green disclosure and demonstrate its impact on improving the quality and transparency of financial reports, its impact on the qualitative characteristics of disclosed information, and its impact on enhancing the confidence of users of financial statements. The descriptive approach was adopted in the theoretical aspect of the research, and the inductive approach was adopted through a questionnaire of the opinions of a special sample and its analysis using the statistical program (SPSS). The conclusions were that there is an importance for green disclosure in improving the quality of financial reports, and that reports prepared in accordance with green disclosure reduce the risks of relying on the data contained therein when making decisions. In the practical aspect, the conclusions showed a statistically significant relationship between green disclosure and improving the quality of financial reports, as well as a relationship between green disclosure and investment decisions. The recommendations came to pay attention to green disclosure and that financial reports reflect the reality of companies' practices and the extent of their compliance with their laws and standards.

The Role Of Sustainable Value Chain Technology In Rationalizing Costs

2026-03-31T11:16:58+00:00

This research aims to study and analyze the role of sustainable value chain technology in rationalizing costs and enhancing environmental sustainability. This research is implemented at the General Company for Electrical and Electronic Industries - Heater Manufacturing Plant, based on data and final financial statements for the year 2024. The importance of the research stems from the need to overcome the challenges associated with traditional costing systems, which often lack environmental considerations and long-term sustainability, negatively impacting profitability and operational efficiency. The research environment is characterized by several problems, most notably the significant increase in fixed costs and reliance on environmentally unfriendly raw materials. This calls for the implementation of modern accounting strategies aimed at achieving financial efficiency and environmental sustainability. The researcher reached a set of conclusions, most notably that adopting a sustainable value chain represents an effective approach to rationalizing costs and enhancing environmental sustainability, especially in an environment suffering from high fixed costs and the use of unsustainable materials. This contributes to improving resource consumption efficiency, reducing waste and extravagance, and enhancing compliance with environmental regulations. This makes this approach a strategic choice for industrial companies seeking to achieve a balance between sustainability and profitability in the modern business environment.

The quality of auditors performance and its role in uncovering misleading financial statements of companies in the private sector

2026-03-31T11:16:58+00:00

companies' financial statements, especially in the private sector, where there is an increasing need to ensure accuracy and integrity in financial reports. The importance of this research lies in its discussion of the quality of auditors' performance in detecting misleading financial statements in the private sector, due to their pivotal role in enhancing transparency, combating fraud, and protecting the economy from the risks of misleading reports. This research focuses on studying the relationship between the quality of auditors' performance and their ability to detect misleading financial statements, while highlighting the factors that enhance or hinder the quality of performance. The research deals with the concept of auditors' performance quality and its role in achieving reliability in financial statements, with an analysis of the factors affecting the quality of auditors' performance. The research relied on the descriptive analytical approach, where the opinions of a sample of 30 auditors were surveyed, using a questionnaire. One of the most important results of the study was that the quality of auditors' performance contributes to detecting fraudulent financial statements of companies in the private sector by adhering to auditing standards and rules of professional conduct and applying applicable legislation and regulations. Auditors who have a high level of experience and training are better able to detect cases of fraudulent financial statements

Analysis of the Relationship Between Premiums and Compensations in Life Insurance: An Applied Study on the Iraqi General Insurance Company

2026-03-31T11:16:58+00:00

This research aims to analyze the relationship between collected premiums and paid compensations in life insurance, with a focus on identifying the role of the Iraqi General Insurance Company in developing this vital sector. The research deals with a comparative study between individual and group insurance, highlighting the marketing procedures followed and the characteristics of each type. Financial data for the period from 1999 to 2008 were analyzed to evaluate the growth rates in premiums and compensations, and measure the strength of the correlation between them using the SPSS program. The differences between the average premiums and compensations for each type were studied during the study period, and the research reached several main results, including the presence of a positive and strong correlation between collected premiums and paid compensations in both types of insurance, in addition to a difference in demand for individual and group insurance due to economic and security factors. The research also showed relative stability in the company's performance thanks to its studied marketing strategies.

External auditing and its impact on enhancing the sustainable performance of companies

2026-03-31T11:16:59+00:00

The research addresses the role of external auditing in improving the sustainable performance of companies and highlights the relationship between external auditing and sustainable practices, focusing on how it affects enhancing transparency, compliance with environmental laws, achieving efficiency in resource utilization, and identifying the role played by auditing in urging companies to achieve distinguished and sustainable performance and its importance as a modern service that has not yet received the attention it deserves, which requires clarifying its dimensions and mechanism of action. Given the absence of specific standards that the auditor relies on when providing this service to ensure achieving sustainable performance, this research came to shed light on the role played by external auditing in enhancing sustainability in performance. The research relied on a questionnaire form in the applied aspect that was designed for the purpose of testing the responsibility of the external auditor in enhancing, examining, evaluating and sustainable performance. The research dealt with a group of external auditors and auditors in the Federal Financial Supervision Bureau, where (60) questionnaires were distributed. The research reached a number of conclusions, the most prominent of which were (there are no mandatory courses for external auditors specializing in the environmental or social aspect, but rather they are mostly specialized in the accounting and administrative aspect, as well as there are shortcomings and weaknesses in the laws and regulations related to the work of external auditing in the environmental and social aspect), and the research also reached a number of recommendations, the most important of which was (the external auditor must draw the attention of the company's management to adhere to the laws and regulations related to the environmental and social aspects for the benefit of companies through what they receive from rewards or letters of thanks and appreciation from the government or the organizations sponsoring these aspects, whether local or international, and thus raise the value of the company. In the market, there is a need for a framework of professional standards necessary to perform the sustainable performance audit service, meaning that implementing the sustainable performance audit task in order to be done with high quality requires providing its own standards and guidelines, similar to the standards for auditing financial statements.

The impact of creative accounting through discretionary accruals on the economic unit's exposure to financial distress risks

2026-03-31T11:16:59+00:00

This research aims to study the impact of creative accounting through discretionary accruals on the likelihood of economic units experiencing financial distress. The research problem lies in the fact that most economic units' financial statements indicate the strength of their financial position shortly before their collapse. The reasons for this sudden collapse are attributed to the use of fraudulent and deceptive methods when preparing financial statements, with the aim of improving the economic unit's image or eliminating any financial distress it may be exposed to. All of this can be achieved by the accountants of these units resorting to creative accounting practices. A questionnaire was presented and distributed to a number of accountants in the public and private sectors, where (138) questionnaires were retrieved. By analyzing the answers to the set of questions posed in the questionnaire, which are related to the research variables, practical results were obtained. The (Beta) value of (0.746) showed the relationship between financial distress and creative accounting, which is statistically significant. This can be inferred from the (T) value and its associated significance. This means that the more creative accounting is practiced by one unit, the more likely the accounting unit is to be exposed by (0.746) units. According to the practical results, a set of results and recommendations were presented in the last section of the research. The most important results were that the flexibility in accounting standards and rules in selecting accounting methods, policies and principles is an important reason for encouraging accounting units to practice creative accounting. A set of recommendations were presented, the most important of which was the need for accounting unit managements to review the standards of accounting ethics and work in accordance with them in order to achieve the truth and fairness of financial reports.

Exponentiated Stereographic Semicircular Family Distribution

2026-03-31T11:16:59+00:00

In this paper, the exponential semi-circular solid-state projection family (ESD) is presented as a basis for transforming linear probability distributions into highly flexible and accurate distributions for representing circular statistical data. The exponential family rule and the solid-state projection rule are used to generate semi-circular distributions. A probability density function is derived and applied to the linear Fréchet distribution to obtain a new circular probability distribution characterized by accuracy, comprehensiveness, and flexibility in representing circular data. Some mathematical properties of the proposed distribution are derived, and estimators of the unknown parameters of the proposed distribution are derived using the Maximum Likelihood (MLE) method. The study was applied to a sample size of 100 observations representing the angles of posterior corneal curvature of the eye. It was concluded that the proposed distribution is more efficient in representing circular data compared to the semi-circular solid-state Pareto-Weibel model and the semi-circular solid-state gamma distribution, based on the Akaike criterion (AIC), the Bayes-Akaike test (BIC), and the consistent Akaike test (CAIC), After the proposed distribution passes the real-data fit test according to the chi-square test.

Using the wrapped distribution to estimate the survival function With practical application

2026-03-31T11:16:59+00:00

This research came to present a study on the proposed wrapped-Mirra distribution as a new circular distribution that links the linear random variable and the circular variables that fall within the interval (0, 2π). The statistical and structural properties of the proposed distribution were found, such as the probability and cumulative density function, the survival function, the risk, the circular arithmetic mean, the skewness coefficient, and the kurtosis. Then, the parameters of the new distribution were estimated based on the usual maximum likelihood method (ML) and the Cramer von Mises method (CVM). For the purpose of comparing the methods of estimating the parameters of the proposed distribution, the Monte Carlo simulation method was employed to conduct several experiments with different sample sizes (25, 50, 100, 75) based on the statistical criterion mean square error (MSE). The results showed the superiority of the Cramer von Mises method (CVM) in calculating the parameters and survival function estimates for the wrapped-Mirra distribution in general in estimating the distribution parameters sizes. The distribution was applied to real data of (100) observations representing the femoro-tibial angles (FTA) of people suffering from bow legs disease in Karbala Governorate by applying this data to the proposed distribution using the Cramer von Mises method (CVM), which appeared to be superior in the experimental aspect among the estimation methods used.

Building a semi-parametric regression model using circular data

2026-03-31T11:17:00+00:00

Maintaining visual function requires improving it by understanding refractive error and age-related changes. The human eye acts as an optical system that focuses visual images on the retina. Refractive error is one of the main causes of retinal image deterioration in uncorrected eyes (Namba, H., Sugano & others, 2020). Source: Age-astigmatism relationship

The aim of the research is to build a semiparametric regression model using the integrated circular-linear-circular semiparametric model by integrating the parameter part estimated by the maximum likelihood method and assuming a random error with a joint distribution (linear-circular) and the nonparametric part estimated using different circular kernel functions by the integration parameter (α), . Visual data were used and obtained from (Al Noor Specialized Center for Ophthalmology and Eye Surgery) in Thi Qar Governorate using (Auto Kerato – Refracto Tonometer TOPCON TRK. 2P) device. The study sample included (400 cases) representing the data of measuring the right eye (OD cyl axis) and the left eye (OD cyl axis) and the age of the case (Patient Age) for people suffering from refractive error (Refractive Errer).

Comparison of some robust estimation methods with deep regression methods

2026-03-31T11:17:00+00:00

The goal of any analytical method to obtain estimates that are very close to their parameters is to represent the population from which the sample was drawn well. When the distribution of a phenomenon is a normal distribution, i.e. it is subject to the established assumptions, then the usual methods such as the least squares method and the maximum likelihood method are efficient methods for obtaining good estimates, but the drawback of the arithmetic mean is that it is greatly affected in the case of the presence of outliers among the data taken, and in such a case, it is necessary to rely on another mediation or to carry out a data refinement process by identifying the outlier observations and compensating for them with alternative values. The function of statistical depth methods in regression is one of the modern methods that can be used to develop robust methods, especially in cases where the values of the outlier observations are not changed based on robust estimates of the location and dispersion matrix, in order to provide robust estimation functions in the estimation and deeper for the location of the data, which have the desired robustness properties such as bias, the influence function, and the high breaking point that works in single-problem data and is insensitive to the presence of outliers and gives us efficient estimates. In this research, we relied on the robust M method and the repeated weighted least squares method. IRLS)), for the purpose of comparing its efficiency with the regression depth methods, which are the least squares method for residuals (LTS) and the regression depth method for mediators (RDM) for the purpose of obtaining the best estimator for the regression model based on the statistical criterion of the mean square error (MSE).

Using the Bx-G Family Rule with the Two-Parameter Lindley Distribution with a Practical Application

2026-03-31T11:17:00+00:00

The expansion of probability distributions from commercial operations has been greatly improved over thousands of years, to the fact that the distributions of comprehensive data are not widely and accurately represented, and the publication of the distribution distribution using different families and categories is one of the newly exclusive methods in the expansion of distributions. In this thesis, the Burr X-G Family Distribution was used and applied to the Lindley two-parameter distribution (two-parameter Lindley Distribution) on new probability models (Burr X-LindleyTwoParameter Distribution), which is more distributed than the basic distributions under study. Some of its statistical properties were studied, such as the probability function, the cumulative function, the survival function, the risk function, and the survival function. The parameters and survival function of the probability model (LindleyTwoParameter Distribution) were estimated using the method (the maximum determination method, the Cray von Mises method). In order to obtain the best method for estimating the parameters and the survival condition, a brief simulation study was conducted using the Monte-Carlo method, which was used, and several cupping experiments were conducted. Small, medium, and large samples (150, 100, 75, and 50) were used, with five models using different values for the unknown parameters. The mean square error (MSE) was used to compare the four estimation methods for parameter estimates, and the best method was found to provide the maximum likelihood of estimating the unknown parameters and the survival function for all light sources. However, in a side application, the new probabilistic model (BurrX-Lindley Two-Parameter Distribution) was applied to real data of (150) observations from the Karbala Health Department, Al-Hussein Teaching Hospital, representing the survival times of patients with the disease until death. The performance of the proposed distribution was compared with the basic Lindley distributions under study. The new model provided a reading of flexibility and efficiency in interpreting the data, proving its superiority in interpreting the data.

The Impact of Islamic Sukuk on Achieving Economic Growth - Saudi Arabia Case Study

2026-03-31T11:17:00+00:00

This study aims to analyze the impact of Islamic Sukuk in supporting and stimulating economic growth in the Kingdom of Saudi Arabia, focusing on its role as an innovative financing tool in line with the principles of Islamic Sharia. The study highlights the importance of Sukuk in financing major development projects and infrastructure, and its pivotal role in achieving the goals of the Kingdom's Vision 2030.

The study relied on analyzing economic data for the specified period, and concluded that Sukuk issuances have a positive and significant impact on the gross domestic product. It was found that increasing the issuance of Sukuk by one unit contributes to increasing the GDP by (2.6), which reflects its significant impact in enhancing economic growth.

Despite the remarkable success of Islamic Sukuk in the Kingdom, the study faced some challenges such as the absence of a unified legal framework for issuing Sukuk and the lack of awareness of its importance as a financing tool. The study recommended the need to strengthen the financial and legal infrastructure, increase awareness of Islamic Sukuk among local and international investors, and encourage the private sector to use it as a means of financing development projects.

The results confirm the importance of Islamic bonds as an effective tool for achieving economic growth in the Kingdom of Saudi Arabia and supporting the desired economic transformation within Vision 2030.

The Impact of Customs Taxes on Economic Diversification in Iraq for the Period (2004-2023)

2026-03-31T11:17:00+00:00

Tax policy is an important tool in promoting economic growth and directing resources toward productive sectors. The financial and economic reality in Iraq requires the activation of this tool, especially since the economy relies heavily on oil revenues. This creates an urgent need to diversify the economy and reduce its dependence on oil due to the risks associated with oil price fluctuations. This enhances financial and economic stability, increases the productive base, and enhances the ability to withstand economic shocks. Tax policy is also an important tool in supporting small and medium-sized enterprises, which contribute significantly to job creation, thus reducing pressure on the government sector. It also improves the investment environment by facilitating tax procedures for related types of taxes, which can be a fundamental pillar for achieving sustainable development and enhancing economic stability. The research addresses customs taxes as one of the types of indirect taxes that effectively impact economic diversification. The research aims to measure and analyze the role of customs taxes in economic diversification, by studying the relationship between customs taxes and diversification of economic sectors using the ARDL model to determine the direction of the relationships between variables and to know the mutual role between variables. The estimated model has reached the existence of a long-term equilibrium relationship, and based on the results of the tests we conclude that customs taxes have a prominent role in achieving economic diversification in Iraq.

Testing the machine learning model LSTM in enhancing the accuracy of predicting returns of common stocks: An analytical study of companies listed on the Iraq Stock Exchange for the period (2016-2024)

2026-03-31T11:17:01+00:00

Predicting stock returns represents one of the fundamental challenges in financial markets, particularly in emerging environments characterized by high volatility and low efficiency, such as the Iraqi Stock Exchange. This study aims to evaluate the ability of companies of the Long Short-Term Memory (LSTM) neural network to predict the monthly stock returns of companies listed on the Iraqi market, using monthly data for a sample of 22 from different sectors for the period 2016–2024. The study employed a quantitative analytical approach that included data preprocessing, model construction, and LSTM training according to deep learning requirements, while assessing predictive accuracy using MAE, RMSE, MAPE, and MSE metrics.

he results indicate that the LSTM model achieved solid predictive performance, with a Mean Squared Error (MSE) of 0.0003588, reflecting a small gap between actual and predicted values. The Root Mean Squared Error (RMSE) reached 0.0189420, suggesting that the average deviation between predictions and actual returns does not exceed approximately 1.9%, demonstrating the model’s ability to capture temporal patterns in a market characterized by instability.

The study recommends adopting artificial intelligence techniques, particularly deep learning models such as LSTM, as supportive tools for portfolio analysis and financial decision-making. It further emphasizes expanding the application of such models in the Iraqi financial markets to enhance forecasting quality and improve risk management.

The Role of Tax Revenues in Sustaining Economic Growth: A Case Study of Iraq for the Period (2010–2025)

2026-03-31T11:17:01+00:00

This study aims to analyze the role of tax revenues in sustaining economic growth in Iraq during the period (2010–2025), given the heavy reliance on oil revenues as the primary source of public finance. The research examines the theoretical relationship between taxation and economic growth, analyzes the reality of tax revenues in Iraq, and explores prospects for enhancing their developmental role within the framework of Iraq Vision 2030. The findings indicate that structural weaknesses in the tax system and the dominance of oil rents have limited the developmental role of taxation, despite the relative improvement in tax revenues after 2020. The study recommends simplifying tax legislation, expanding the tax base, enhancing digital transformation, and aligning tax policy with sustainable development goals to ensure long-term economic growth.

Constructing Volatility-Managed Portfolios Using Downside Risk: A Comparative Study Between Growth and Value Portfolios — An Analytical Study of a Sample of Companies Listed on the Iraq Stock Exchange for the Period (2015–2017)

2026-03-31T11:17:01+00:00

The study aimed to construct and evaluate volatility-managed investment portfolios using downside risk, and to compare growth and value portfolios. This was achieved by adopting a more accurate and objective risk measure—downside risk—that reflects the minimum level of risk investors seek to avoid. The study population consisted of all companies listed on the Iraq Stock Exchange across various economic sectors, while the study sample included 35 companies over the period from 2015 to 2017.A set of financial and statistical measures were employed to achieve the objectives of the study. The findings revealed several key conclusions, most notably: the effectiveness of volatility-managed portfolios in reducing total risk exposure by lowering allocation to highly volatile assets during periods of heightened market uncertainty, and the clear outperformance of value portfolios over growth portfolios. The study concluded with several recommendations, the most important of which was: investors seeking protection against downside losses should adopt volatility-managed portfolio models that offer high efficiency in measuring downside risk, as they demonstrated superior performance compared to traditional investment portfolios.

Fraud detection and manipulation of financial statements by applying the principles of governance

2026-03-31T11:17:01+00:00

The aim of the research is to identify the effect of applying governance principles in detecting fraud and manipulation in the preparation of financial statements in Iraqi commercial banks. The descriptive approach was used to analyze the data. A questionnaire was prepared to collect data by distributing (85) valid questionnaires electronically to the research sample for statistical analysis consisting of a random sample of workers in Iraqi commercial banks. After conducting the analysis using statistical analysis packages (SPSS-25), the practical results of the research showed a positive and statistically significant effect at the significance level (0.05) for all variables. The study concluded that Iraqi commercial banks are committed to applying the rules and principles of governance in accordance with the international organizations and the basic rules set by the Central Bank of Iraq to reduce manipulation and fraud of financial statements.The aim of the research is to identify the effect of applying governance principles in detecting fraud and manipulation in the preparation of financial statements in Iraqi commercial banks.هدف البحث التعرف على أثر تطبيق مبادئ الحوكمة في كشف الاحتيال والتلاعب في إعداد القوائم المالية في المصارف التجارية العراقية.