Warith Scientific Journal

The impact of the independence, scientific and practical experience of the Audit Committee Chair and sustainability governance standards on audit quality

root root — 2025-12-30

The research aims to balance independence, scientific and practical experience, and sustainability governance standards, as it is necessary to ensure the quality of auditing, as the combination of theoretical knowledge and practical application enables auditors to provide accurate and reliable reports, improve financial performance, and comply with ethical and professional standards. This study relied on the descriptive analytical approach. To test the study hypothesis, the research tool was used, the questionnaire, which was distributed to a sample of accountants, primarily auditors, and 139 responses were obtained. The statistical program smart-pls was used, and the study concluded that there is a positive impact of the independence, scientific and practical experience of the head of the audit committee, and sustainability governance standards on the quality of auditing.

A realistic measurement of the application of approved standards for colleges of administration and economics in Iraq A case study at Sumer University

root root — 2025-12-30

The research aims to measure the reality of applying program accreditation standards for colleges of administration and economics in Iraq. Following the case study approach at Sumer University, in order to ensure that educational practices are compatible with national standards and improve the quality of academic programs. A checklist was used to measure the implementation of these standards and data was collected through direct observation, document review, and interviews with faculty and administrative staff in the Department of Business Administration.The research reached the gab that there are contradictions in the application of program accreditation standards in the Department of Business Administration at Sumer University. Some standards are well embedded in department practices, while others are not fully or effectively implemented.These inconsistencies highlight the need for targeted improvements to ensure comprehensive compliance with national standards. It is recommended that several steps be taken to improve the application of program accreditation standards in the Department of Business Administration at Sumer University.It is recommended to enhance awareness of the importance of programmatic accreditation and direct the necessary resources to achieve comprehensive compliance with the standards. It is also recommended to develop specific action plans to fill identified gaps and enhance communication and cooperation between faculty members and administration to ensure the necessary actions are effectively plemented.

Dimensions of Smart Manufacturing and Their Impact on Enhancing Operations Performance. (Descriptive and Analytical Research on a Group of Opinions of Employees in Telecommunications Company: Zain Iraq)

root root — 2025-12-30

Today, the industry is subject to rapid changes and increasing growth of advanced technologies in many aspects of technology, which enables cooperation and sharing of manufacturing resources and capabilities in an ideal mechanism through smart technologies and systems. Perhaps the most prominent of these technologies is Smart Manufacturing, which is expected to drive the industry towards new horizons that are more efficient and effective and achieve high results in Operational Performance indicators. Therefore, the research aims to investigate the impact of Smart Manufacturing dimensions (technological smart, operational smart, product smart) in enhancing Operational Performance in its dimensions (cost, quality, flexibility, delivery, innovation). The research problem was represented through the questions raised regarding the extent of the relationship and Impact of Smart Manufacturing Dimensions in Enhancing Operational Performance in the telecommunications company: Zain Iraq. To achieve the research objectives, two main hypotheses were tested, as the research was applied to a sample of employees in the telecommunications company: Zain Iraq consisting of (112) workers. The data were analyzed using the program (SPSS v.25, Microsoft Excel 2019). The most important results of the research indicated the existence of a direct correlation and a positive effect with a significant moral significance between smart manufacturing dimensions and operational performance. And a set of recommendations that can benefit the company and enhance the performance of its operations.

Conscious leadership behaviors and their impact on enhancing prosperity at work (An analytical study of the opinions of a sample of heads of scientific departments at the University of Karbala and the Technical Institute / Karbala)

root root — 2025-12-30

The study aims primarily to measure and test the correlation and influence of conscious leadership behaviors with its sub-dimensions on thriving at work with its dimensions at the level of a sample of heads of scientific departments at the University of Karbala and the Technical Institute / Karbala. The study community and its sample were selected based on the measured variables, as conscious leadership behaviors were measured as an independent variable through six dimensions, namely (physical Consciousness, emotional consciousness , spiritual Consciousness , social consciousness, mental consciousness, Self-Consciousness). Work prosperity was measured as a dependent variable through two dimensions, namely (learning and vitality9). The study problem was defined as the weak awareness of the importance of achieving thriving at work through developing conscious leadership behaviors in the study sample organizations. In light of this, a set of sub-questions were raised that reflect the availability of the study variables in the application environment.

The descriptive analytical approach was adopted to collect and interpret data. The questionnaire was used as the main tool for collecting data. A set of statistical methods and programs were used to achieve the study objectives and reach the desired results. Among the most important results reached by the study is the existence of a positive and significant relationship between the variable of conscious leadership behaviors and the variable of thriving at work , as well as between the dimensions of each of them. The study recommended a set of recommendations, the most prominent of which was for the University of Karbala and the Technical Institute/Karbala to enhance interest in the dimensions of conscious leadership behaviors, as it provides them with the opportunity to enjoy high skills in addition to the ability to analyze, think for the future, and make effective decisions in difficult situations and achieve success and prosperity in a complex, dynamic environment.

The Contribution of Basel III Standards Application in the Development of Bank Deposits

root root — 2025-12-30

The research aims to study the impact of applying Basel III standards on banks' ability to withstand financial shocks and increase their flexibility in the face of various risks, which enhances the confidence of depositors and investors and increases the volume of bank deposits. A sample of six banks was selected, including (Commercial Bank of Iraq, Credit Bank, Gulf Bank, Middle East Bank, Investment Bank, National Bank of Iraq), which are commercial banks listed on the Iraq Stock Exchange. The impact of these banks' commitment to Basel III standards on the growth of bank deposits was measured and their data was financially analyzed using financial analysis models and Excel, with the application of a multiple regression model to analyze the relationship and test hypotheses using SPSS. The research concluded that there is a positive (direct) relationship between the application of Basel III standards and the growth of bank deposits. The research recommended achieving a balance between compliance with capital adequacy and profitability standards, and recommended that banks adopt disclosure of their financial and regulatory strength as a strategy to attract customers.

The role of modern banking services in achieving competitive advantage

root root — 2025-12-30

The research aims to study the role of modern banking services in achieving competitive advantage for banks. The study concluded that modern banking services significantly enhance the competitive advantage of banks from the point of view of customers. However, banks face challenges in providing electronic banking services, including weak Internet infrastructure, cultural differences, security concerns, loss of customer confidence in electronic payments, and resistance to change. Innovation is critical to maintaining competitive advantage and outperforming other banks.

The most important recommendations of the research include providing training for bank employees to improve their efficiency in managing modern services. In addition to motivating employees with rewards to enhance the spirit of competition and enhance their skills. Banks should invest in advanced technology to stay competitive by reducing time and effort and increasing efficiency in their operations.

The Impact of Digital Capabilities of Employees on Improving Sustainable Banking Performance: A Survey Study in Private Banks / Baghdad Governorate

root root — 2025-12-30

The current research aims to know the role of digital capabilities of employees in its dimensions (operational skills, information skills, social skills and creative skills) in sustainable banking performance in Iraqi private banks. A questionnaire consisting of (30) paragraphs was developed, and a random sample was drawn so that the research sample consisted of (90) employees in (the Iraqi Trade Bank, the International Development Bank and the Iraqi Islamic Bank). The descriptive analytical approach was relied upon. The value of the research was represented in addressing the topic of digital capabilities of employees in the banking sector and their impact on sustainable performance. It was concluded that private banks currently have an interest in developing the digital capabilities of employees and developing the performance of banks in a sustainable manner, and there is a correlation and influence between the digital capabilities of employees and sustainable banking performance.

Accounting for government aid and grants according to the International Accounting Standard IAS 20 and its role in enhancing the quality of accounting information - an analytical study in the National Forum for Thought and Culture Research

root root — 2025-12-30

International accounting standards such as IAS 20 are one of the important tools in improving the quality of financial and accounting reports for these units. This standard aims to establish a framework for dealing with governments and their financial support for non-profit units. The standard addresses issues related to providing financial support and appropriate accounting disclosure, in order to achieve maximum transparency and credibility in the financial reports of these units. The study aims to explore the role of International Accounting Standard IAS 20 in improving the quality of accounting information for the purposes of financing non-profit units, as the impact of this standard on financial disclosure and the extent of improving the accuracy and reliability of accounting information provided by non-profit units to governments and other stakeholders will be analyzed and understood. To achieve this goal, a sample of non-profit organizations was selected, represented by the National Forum for Thought and Culture Research, and a sample from 2019, due to the difficulty of obtaining financial data. The study concluded that the National Forum for Thought and Culture Research violated some of the accounting disclosure items related to fixed and current assets and liabilities in accordance with International Standard No. 20 IAS, which is the accounting policy followed for government grants, including the presentation methods followed in the financial statements, the nature and extent of government grants recognized in the financial statements, and reference to other forms of government assistance from which the establishment benefited directly, and the unfulfilled conditions and possibilities related to the government assistance that was recognized. The study recommends the necessity of focusing on the audit bodies by demanding that the relevant parties commit to applying the International Standard No. IAs20 and adopting it in all accounting registration, classification, classification, summary and presentation of results. The qualitative characteristics of accounting information should be viewed comprehensively, i.e. one characteristic should not be preferred over another, as this preference could lead to a negative impact on the accounting information presented. Therefore, these characteristics should be viewed as a single unit and applied to the information in parallel and harmonious lines that complement each other.

Modeling the Relationship Between Banking Lending Indicators and Economic Growth Rates in Russia Using the Vector Error Correction Model (VECM)

root root — 2025-12-30

The research discusses the problem of modeling the volume of issued loans and the growth rate of the Russian economy. The importance of this research lies in identifying the factors affecting the growth of the real Gross Domestic Product (GDP) indicator. The analysis of both local and foreign sources does not provide a unified set of factors influencing the growth rate of the Russian economy. The research highlights financial mechanisms, production processes, the volume of lending to individuals and legal entities from institutions and companies, and investment activity. The research addresses the problem of forming a multifactor model to assess the influence of various parameters on the national economic growth rate indicator. The process of modeling GDP based on the components of the influence vector is complex due to the specifics of economic and statistical data. To avoid problems related to cointegration, the Vector Error

Correction Model (VECM) was proposed. The model was tested on statistical banking data of organizations, institutions, and companies within both the banking sector and the real sector of the Russian economy. The findings indicate that under current conditions of regulating the lending process, the banking system does not contribute to increasing production volumes but rather focuses on maintaining the financial stability of companies ("maintaining liquidity levels and increasing financial investments"), without contributing to a significant restructuring of the general structure of the Russian economy. The developed vector error correction model (VECM) enables the identification of deviations from equilibrium and the rate of correction. At the same time, the above-mentioned results allow the conclusion that while there is a positive relationship between the volume of lending and the main indicators, the degree of lending's influence on economic growth is generally insignificant. The Central Bank of Russia should strive to maintain lending rates at levels favorable to sustainable growth while ensuring financial stability.

Employing the Kernel method in estimating the Poisson regression model with application

root root — 2025-12-30

Statistics has been an extended hand that provides its services over time to other sciences and a tributary that contributes to analyzing the results of studies in various fields and areas of knowledge. The Poisson regression model is one of the vital statistical models to represent natural phenomena, and the (kernel) method is described as one of the most important parametric methods used to estimate its parameters. Therefore, the study included the use of the Poisson regression model in formulating relationships in which the response variable has numerical values with a random error that follows its own distribution and estimating the parameters using the (kernel) method and testing the goodness of fit of the model in general by proposing a test that relies primarily on the Fisher distribution. This was applied to medical data as a field of practical application, related to individuals who were exposed to a heart attack with two variables, one of which represents the response variable (Y), which expresses the number of times the patient was exposed to a heart attack, and the other variable (X), which expresses the patient's age as an independent variable. The results showed that the Poisson model represented the data correctly by passing the estimated model to the goodness of fit test, in addition to the results of the estimated parameters that appeared to be statistically significant, in light of the values of the comparison criteria that resulted from the estimation results of the Poisson regression models for the application samples, which indicates the presence of a positive significant effect of the patient's age on the expected number of times he is exposed to a heart attack, which shows that the patient's age has a significant effect on the number of times he is exposed to a stroke for patients hospitalized in Ibn Al-Nafis Hospital in Baghdad Governorate for the year 2024.

The impact of artificial intelligence requirements in preventing money laundering operations

root root — 2025-12-30

This research aims to explore the impact of artificial intelligence requirements on the prevention of money laundering operations, by analyzing the role of smart technologies in enhancing the capabilities of financial institutions to detect suspicious activities early and develop control methods. The research addresses artificial intelligence-based systems such as big data analysis, machine learning, and natural language processing, and their role in identifying unusual financial patterns that may indicate money laundering. By analyzing data from banks and financial institutions, the research highlights how artificial intelligence can improve monitoring and regulatory compliance processes, and reduce reliance on traditional manual examination. The research also addresses the challenges associated with the application of these technologies, such as costs and infrastructure, and recommends developing effective strategies for adopting artificial intelligence in the financial sector as part of global efforts to combat money laundering. The research finds that the use of artificial intelligence significantly enhances the ability of institutions to detect and identify illegal activities faster and more accurately, which contributes to reducing financial risks and achieving compliance with international laws.

The role of strategic renewal to enhance sustainable strategic performance An analytical study of the opinions of a sample of professors at the University of warith al-Anbiya

root root — 2025-12-30

Information is an essential resource in today's world, as the need for it increases with the acceleration of changes in the environment surrounding organizations, in addition to the effects of globalization that have contributed to enhancing the transfer of capital, labor, goods, and ideas. Accordingly, the problem of the study is to determine the role played by strategic renewal in enhancing strategic performance. The study addressed the topic of strategic renewal as an independent variable that has a correlation and impact on sustainable strategic performance as a dependent variable.

Therefore, the study aims to enhance the role of strategic renewal at the University of Warith Al-Anbiya (peace be upon her) through strategic performance?

The importance of the study stems from shedding light on the role of strategic renewal in organizations that operate in environments full of continuous changes, which requires the collection and analysis of appropriate information to develop sustainable strategic performance and achieve institutional goals.

The study relied on Arab and foreign sources in the theoretical aspect, while the field aspect focused on a questionnaire distributed to a sample of 77 professors from the University of Warith Al-Anbiya (peace be upon her), which includes the faculties of: Administration and Economics, Islamic Sciences, Media, Nursing, and Engineering. After collecting the data, it was found that 4 questionnaires were not valid for statistical analysis, resulting in the adoption of 73 valid questionnaires for analysis.

Main results: The study showed that strategic renewal represents an internal creativity process, or active participation of the organization, or a comprehensive transformation through the application of new ideas to improve institutional performance.

Main recommendations: The need to create a work environment that stimulates change, and encourage individuals to present initiatives that support strategic renewal and enhance the organization's ability to face future challenges.

Keywords: Strategic renewal, sustainable strategic performance, Warith Al-Anbiya University (peace be upon him)

The impact of some macroeconomic variables on industrial exposure in Iraq is a case study (2004-2023)

root root — 2025-12-30

Industrial exposure is an important topic in international trade in the current era due to the liberalization of trade and economic openness to the world by many developing countries in order to attract foreign direct investment and develop their economies, which led to deepening economic exposure and dependence on advanced industrial countries. The research dealt with studying the impact of some macroeconomic variables (foreign direct investment, exchange rate, imported inflation) on industrial exposure in Iraq, in addition to measuring the impact of these variables for the period (2004-2023) through the program ((Eviews12). The search arrived that there is a structural imbalance in the gross domestic product in Iraq due to the low percentage of contribution of the manufacturing industry to it, which led to a decrease in the net added value of the manufacturing industries The dependence on crude oil exports and the backwardness of production structures in other sectors. The degree of non-oil industrial exposure reached an average of (548.49%), which is a very high percentage, meaning that Iraq relies heavily on the outside to meet the need for local demand for manufactured goods, which means the backwardness of the industrial sector and the failure to exploit the rich resources that Iraq possesses in developing the industrial economy.

Using the wrapped method to construct a probability distribution (wrapped-zeghdoul)

root root — 2025-12-30

The Wrapped Distribution is one of the most important types of probability distributions in the field of theory and its results, as it is used in many specialized scientific fields, such as statistics, digital analysis, digital processing of photographers, witnesses, and artificial intelligence. In this research, the diverse distribution (Wrapped -Zeghdoul distribution) was distributed based on the linear basis distribution (distribution-Zeghdoul), if the data that the proposed distribution is only concerned with the normal to polar (measured by angles) and then the proposed multiple-display Wrapped -Zeghdoul statistical and structural for the proposed distribution and then the parameters of the new distribution based on three methods in estimation, which are the maximum likelihood method (maximum likelihood), the normal large areas method (LS) (least squares method) and the weighted large areas method, and to quickly distinguish between the methods of estimating the parameters and the survival condition, the Monte Carlo simulation method (Monte Carlo) was employed using the canceled program (mathematical) to learn more about different experiments (small) 30-20), medium (70-50) and large (100)) based on the rubber Mean Square Error (MSE). The results showed the superiority of the maximum likelihood method when Large sizes as well as the largest method for the largest normal and large squares small companies when Hajji small large.

Measuring and analyzing the requirements of the ISO )22301:2019( - a Case Study at State Company for Automotive and Equipment Industry

root root — 2025-12-30

The study aims to measure and analyze the gap between the actual reality and the requirements of the Business Continuity Management System (ISO 22301:2019) in the State Company for Automotive and Equipment Industry. The study focused on analyzing the requirements of organizational context, leadership, planning, support, operations, performance evaluation, and improvement. A case study approach was used with a checklist as a data collection tool, along with statistical methods such as mean and percentages to determine compliance levels and gap size. The results showed a significant compliance gap, with an overall conformity rate of only 29%, versus a gap of 71%. The study revealed that the company faces fundamental challenges in implementing leadership and performance evaluation requirements, while achieving relatively higher rates in support and operations requirements. Based on these findings, the study recommends strengthening the points of strength that showed high compliance levels and addressing weaknesses, particularly in leadership and performance evaluation areas, through developing continuous improvement plans and providing necessary resources to ensure operational sustainability.

The Role of Islamic Financial Markets in Economic Development: A Special Case Study of Malaysia

root root — 2025-12-30

They came this study to shed light on the role and importance of Islamic financial instruments , particularly those compliant equities and the provisions of Islamic laws and Islamic Sukuk and Islamic Investment Funds in promoting and developing the Islamic financial market , where it was found that the success of this market and its development depends closely on the diversity and the development of Islamic financial instruments traded in , as the availability of more than one alternative for investors to confer success and excellence on the performance of the financial market and is of the most prominent factors of growth , cohesion , and also shows that through Islamic financial Engineering can be developed and innovative financial instruments Muslim will expand and revitalize the Islamic financial market, which complement and contribute to the development of Islamic banking on the one hand , and is working to strengthen economic growth in the Islamic countries on the hand other.

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

root root — 2025-12-30

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.

A proposed model for evaluating the performance of risk man-agement in light of the integration between the COSO framework and the balanced scorecard -Applied research in Kufa Cement and Babylon Cement factories

root root — 2025-12-30

This research aims to develop and apply a proposed model for integration between the (updated COSO) framework and the balanced scorecard, which would contribute to evaluating the performance of risk management. This research was applied in two factories of the Iraqi General Company for Cement/Southern Cooperative, namely the Kufa Cement factory and the Babylon Cement factory. The results showed that the integration between the updated COSO framework and the BSC contributes to evaluating the performance of risk management in the research sample. The most important recommendations presented by the research are the necessity of supporting the application of the proposed model presented in this study in Kufa Cement factory and Babylon Cement factory in particular and Iraqi industrial companies in general, due to its role in enhancing and increasing the effectiveness of risk management.

The Role of Linear Programming in Investment Decision Making (A case study at Sama Al- Reef Company)

root root — 2025-12-30

The research aims to make a long-term investment decision that enables the economic unit to continue and achieve long-term profits using the method of linear programming on the proposed investment projects implemented by "Sama Al-Rif Agricultural and Animal Production Company Limited" as an applied case due to the diversity of its investment projects and the multiplicity of alternatives available to it. The research problem was the poor accuracy of investment decisions when relying on traditional methods of decision-making, which often depend on personal judgment and accumulated experience without the use of quantitative and systematic analysis. Perhaps linear programming is the best tool in solving this problem as a mathematical method used for planning and optimal decision-making purposes in light of limited resources and can be described as an important method to support the decision maker in making the best decision based on scientific methods. The Simplex Method was used among the different methods and methods of the linear programming model because it is one of the appropriate methods to reach the desired goal in light of the multiplicity of investment projects. The researcher used the quantitative analysis method using the (winQsb) program to build the mathematical model and apply it to the data of (4) four proposed investment projects. The research came up with a set of conclusions, the most important of which is the selection of only three (3) investment projects, while high-cost and low-return projects were excluded, reflecting the efficiency of performance in supporting the decision. The research has proven that linear programming is an effective tool for rationalizing investment decisions, and enhances the efficiency of resource allocation by focusing on the most profitable projects. The research also recommended the need to generalize the use of the linear programming model in the public and private sectors and train the concerned cadres in the use of modern analytical programs.

The Impact of Knowledge Management Pillars on Bank Service Quality An Analytical Study of the Opinions of a Sample of Employees in Private Banks in Al-Qadisiyah Governorate

root root — 2025-12-30

The banking environment has become a dynamic and competitive one due to globalization. Therefore, banks must focus on improving and providing innovative and diverse banking services to retain their customers and increase their revenues and market share. Service quality is a three-level concept, encompassing the quality of interaction, the quality of the physical environment, and the quality of results. The study sought to highlight the extent to which the dimensions of knowledge management (knowledge leadership, organizational structure, organizational learning, and technology) influence the combined dimensions of banking service quality (tangibility, reliability, responsiveness, assurance, and empathy), by analyzing the opinions of a sample of employees in private banks in Al-Qadisiyah Governorate. The importance of the study lies in shedding light on one of the contemporary management concepts, namely the pillars of knowledge management, and its vital role in improving service performance in banking institutions, especially in an Iraqi environment that requires continuous modernization and innovation in banking work methods. The study relied on a quantitative analytical approach, using a questionnaire as the primary tool for data collection. The study population represented all employees of private banks in Al-Qadisiyah Governorate. The sample was intentionally selected, with a population size of (292), a total of (195) questionnaires distributed, and a total of (170) questionnaires valid for statistical analysis. The response rate was (87%), using the Smart PLS program. Data analysis and hypothesis testing results show that the dimensions of the knowledge management pillars positively impact the quality of banking services. Therefore, the private banking sector in Al-Qadisiyah Governorate should focus on the dimensions of knowledge management pillars to enhance the quality of banking services provided to customers, with a focus on developing employees' cognitive skills and developing a knowledge management infrastructure to ensure continuous improvement in banking service quality.

Comparison of some methods for estimating a nonparametric regression model (with application)

root root — 2025-12-30

This study aims to estimate a nonparametric regression model using three nonparametric methods: Nadaraya-Watson (NW), K-Nearest Neighbor (KNN), and Spline Smoothing (SS). A simulation approach was used to generate data reflecting real measurements from the Euphrates River, where TDS was the dependent variable and Cl, SO₄, and TH were independent variables from 22 monitoring stations across eight provinces. Results based on MSE showed that the SS method outperformed the others in accuracy and efficiency, and was thus adopted in the applied part of the study.

The Impact of Work Ethics on the Financial Sustainability of Banks: An Analytical Study on a Sample of Iraqi Commercial Banks for the Period (2015–2023)

root root — 2025-12-30

This study raised a problem embodied in the analysis and interpretation of work ethics and its impact on the financial sustainability of banks, by raising various questions that would answer the study hypotheses, by testing the impact of work ethics indicators (social security, donations, revenue growth, management quality, management integrity, employment, fines) (as an independent variable) on the financial sustainability indicators of banks (profitability with its variables return on assets, return on profitability and self-sufficiency through its variable financial self-sufficiency) as (dependent variable), so the study relied on the aforementioned indicators for a sample of private Iraqi banks represented by (Baghdad, Commercial, Mansour, Al-Ahli, Middle East, Sumer, Investment, Gulf, Mosul, Economy) for a time series that extended for (9) years from (2015 - 2023) and in the statistical aspect, (Analysis Data Panel) and (Hausman) test were used using the statistical program (12V.Eviews) and Path Analysis, and the study reached a set of conclusions. We found that there is a weakness in adopting work ethics policies for all banks in the study sample, and this also applies to the financial analysis of financial sustainability indicators. As for the statistical analysis

The Impact of Soft Skills on Accountants’ Performance

root root — 2025-12-30

Soft skills are essential components that significantly contribute to enhancing the efficiency of accountants and improving the quality of their performance in modern work environments. Technical competencies alone are no longer sufficient to address the challenges of the profession and the rapid changes in business environments. The research problem stems from the limited attention paid to personal and behavioral skills among accountants, despite their vital role in enhancing communication, teamwork, decision-making, and handling work-related stress. This study aims to examine the impact of soft skills on improving accountants’ performance by analyzing the relationship between the possession of a set of soft skills and the level of professional performance. The researchers adopted the inductive approach by reviewing and analyzing relevant foreign literature, including theses, dissertations, and academic journals, which played a significant role in addressing the research problem and supporting the theoretical hypotheses. The practical part of the study relied on a structured questionnaire as the primary tool for data collection, utilizing a five-point Likert scale. The questionnaire included three main sections: the first focused on demographic variables (gender, academic qualification, years of experience, field of specialization, and job title), while the second and third addressed the study variables. The independent variable (soft skills) was measured through three dimensions with a total of 15 items, while the dependent variable (accountants’ performance) was assessed using 10 items, making the total number of questionnaire items 25. The findings revealed a statistically significant positive impact of soft skills on accountants’ performance, indicating that these skills enhance productivity, accuracy, and positive interaction within the workplace. The study recommends incorporating soft skills into accounting education and training programs and adopting comprehensive performance evaluation criteria that consider both behavioral and interpersonal dimensions of the accountant’s role.

Statistical Estimation Using some Kernel Functions

root root — 2025-12-30

In this article aims to provide accurate statistical estimation of the probability density function (PDF) for survival data using selected asymmetric kernel functions ) Lindley, Gamma1, Weibull, Inverse-Gaussian) ). The focus was on developing a flexible model employing the Weibull function as an asymmetric kernel, given its suitability for positive and skewed data. In the theoretical part, the proposed kernel function was defined, its properties analyzed, and it was theoretically compared with existing kernels in terms of form, probabilistic behavior, and representational capability.

In the experimental part, a simulation study was conducted across three different sample sizes and data scenarios to assess the performance of the proposed kernel against other symmetric and asymmetric kernels, based on the Integrated Squared Error (ISE) criterion, using both Silverman’s rule and Cross-Validation for bandwidth selection. The results showed the superiority of the Weibull kernel, particularly for a sample size of 200, where it achieved the lowest ISE values.

The model was further applied to real-world survival data from catheter patients in a general hospital. The analysis demonstrated the efficiency of the proposed model through the close agreement between the estimated and actual survival functions, evaluated via AIC and p-value metrics. This study highlights the effectiveness of asymmetric kernels especially the Weibull kernel in accurately modeling positive skewed data.

A 4 parameters generalized Gamma probability density function

root root — 2025-12-30

This paper deal with the probability density function where the data require to be transformed by subtract a value (say θ) from each observation and divided the result by another value (say β), arising the result to a power (say λ) where the degree of freedom (say n) play an important role in the analysis.

Topp-Leone distribution proposal for the transmuted lower records type with practical application

root root — 2025-12-30

This study proposes and applies a new probability distribution, referred to as the Topp–Leone distribution with Transmuted Lower Record Type transformation (TLRT–Topp-Leone). The proposed model extends the flexibility of the classical Topp–Leone distribution by incorporating a mathematical transformation that enhances its ability to capture asymmetric and heavy-tailed data. The theoretical framework provides a comprehensive derivation of the main statistical properties, including the probability density function, cumulative distribution function, and survival function, in addition to the formulation of the maximum likelihood estimation (MLE) method for parameter estimation. On the empirical side, real survival data of 150 COVID-19 patients admitted to Al-Hussein Hospital in Karbala during the period 2020–2024 were analyzed. The performance of the proposed model was evaluated against the original Topp–Leone distribution using the Kolmogorov–Smirnov and Anderson–Darling goodness-of-fit tests, as well as the information criteria AIC, BIC, and CAIC. The results demonstrated that the TLRT–Topp-Leone distribution provides a superior and more accurate fit to the observed data. Consequently, the proposed model constitutes a significant contribution to the family of flexible probability distributions and offers wide potential for applications in medical survival analysis and applied statistics

Building a semiparametric regression model using circular data

root root — 2025-12-30

Requires the use of optics that allow understanding refractive error (refractive error) and other changes with age, the human eye as an optical system for supervising visual acuity, after the refractive error is one of the main contributors to the image aid in uncorrected eyes, as a result of the presence of many phenomena in reality that provide a periodic feature only data within (0, 2π) and it is from the data that later and the analysis of these data faces. The research to build a semi-parametric regression model to enter with the nature of the circular data, the semi-parametric model-linear-cyclic was chosen for this harvest by integrating the parametric part estimated by the maximum likelihood method and assuming the random error with a joint distribution (linear-cyclic) and the estimated part using a binary circular kernel (circular kernel) different by the integrated parameter (α). Eye data were obtained from Al-Noor Specialized Eye Center in Dhi Qar Governorate using an Auto Kerato-Refractometer TOPCON TRK. 2P. The color study included 400 cases representing the right eye (OD cyl axis), the dependent eye (OD cyl axis), and the patient's age for individuals with refractive error. The results indicated that the use of the wrapped Cauchy function in the estimated part of the integrated semiparametric circular-linear-circular regression model was better than the use of the von Mises function. The researcher recommended generalizing the model to data on other phenomena.

Activating electronic auditing as a mechanism to reduce administrative and financial corruption

root root — 2025-12-30

This study aims to focusing on the role of activating electronic auditing in reducing administrative and financial corruption in economic units .In light of the accelerating spread of digital transformation in all administrative and financial aspects and the increasing volume of financial data which is reflected in the increasing challenges of economic units in reducing administrative and financial corruption in every way. This led to the development of a new auditing approach that relies on detecting corruption and avoiding any unexpected deviations by using smart systems and software to examine financial data in an efficient and accurate manner. Therefore, electronic auditing has emerged as a mechanism for reducing administrative and financial corruption through analyzing information more broadly and accurately, which increases speed and accuracy in discovering and identifying deviations and violations. In addition, the audit is continuous and simultaneous in light of the electronic audit. To achieve the goal of the study, a questionnaire was designed and distributed to (120) in all administrative and economic specializations, and through statistical analysis (SPSS), conclusions were reached that there is a relationship There is a moral significance between electronic auditing and reducing administrative and financial corruption, as the correlation coefficient between them reached (.763**), which explains the existence of a positive and significant correlation between the electronic auditing variable and reducing administrative and financial corruption. The most important recommendations were that economic units should be obligated to activate Electronic auditing as a mechanism to reduce administrative and financial corruption through legislating laws and instructions in addition to providing the necessary financial, human and technological resources to activate electronic auditing.

The role of toxic leadership in promoting counterproductive work behaviors ) field study A of the opinions of a group of workers at the University of Karbala(

root root — 2025-12-30

This research aims to identify the extent of the availability of toxic leadership in its dimensions (abusive supervision, authoritarian leadership, self-promotion, narcissism, unpredictability) as well as the level of counterproductive work behaviors in its dimensions (counterproductive work behavior towards the organization, counterproductive work behavior towards individuals) among a group of employees in Al-Furat General Company for Chemical Industries, in addition to determining the nature of the relationship between the research variables. The research community is represented by the employees in this company. A representative sample of the community was drawn to collect the necessary data for the research, by distributing questionnaire forms to the sample members, which numbered (96) members, and appropriate statistical methods were used to analyze and test the research hypotheses. The research reached a number of results, the most important of which is that there is a strong positive moral relationship between the variable of toxic leadership and the variable of counterproductive work behaviors. The research pointed to a number of recommendations, the most important of which are: the necessity of choosing leadership for the company from those who possess the characteristics of effective leadership, which works to create a positive ethical climate to enhance mutual trust, the desire to help others, put the public interest before personal interest, and ensure the well-being of employees and the organization.

Contribution of Artificial Intelligence to Detecting Fraud in the Banking Sector Using Cybersecurity: Danske Bank as a Model

root root — 2025-12-30

This study aims to highlight the role of artificial intelligence in enhancing fraud detection in the banking sector through cybersecurity applications. It is based on the hypothesis that digital financial tools, such as cybersecurity, contribute to expanding the ability of banking institutions to detect fraud by analyzing large amounts of data effectively and in a timely manner. This analysis enables financial institutions to identify patterns and trends that are difficult to detect manually. To achieve the objectives of the study, the descriptive analytical approach was used with a case study of the Danish Danske Bank experience. The results showed that the use of artificial intelligence techniques to detect fraud in the bank helped detect about 50% of actual fraud cases, which constitutes a strong basis for raising the level of digital financial security