Al-Furat Journal of Innovations in Management Sciences
The role of strategic performance indicators in enhancing water security governance (an analytical study of the opinions of a sample of leaders in the Ministry of Water Resources
This study aimed to identify the role of strategic performance indicators (KPIs), with their five dimensions (efficiency in water resource management, level of institutional integration, response to water risks, transparency in water decision-making, and effectiveness of investments in the water sector), in enhancing water security governance, with its five dimensions as well (adaptive governance, multi-level governance, social learning, polycentric governance, and social power). The problem of the study arises from a clear gap in achieving sound governance of water security in the Iraqi Ministry of Water Resources, despite the escalating existential challenges such as climate change and the impact of upstream countries, questioning the pivotal role of these indicators in addressing the issue. The study relied on the descriptive-analytical method and was applied to a community and sample of senior and middle management in the ministry (with 409 valid questionnaires). Data were analyzed using SPSS V.29 and AMOS V.26 software, and hypotheses were tested through structural equation modeling. The results confirmed a statistically significant and very strong positive impact of strategic performance indicators on water security governance, where the indicators collectively explained 64.7% Of the changes in water governance, which led to the acceptance of the main alternative hypothesis; the most important conclusion was that increasing the ministry's effectiveness in resource use and adopting rationalization policies and modern technologies is a fundamental pillar that leads to a comprehensive and sustainable improvement in the water security governance system. Based on that, the most important recommendation is the urgent need to invest in advanced technologies to reduce water waste and implement strict consumption rationalization policies, along with deepening institutional coordination and enhancing transparency to ensure sustainable water security.
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The Impact of Big Data Analysis on Financial Reporting
The research adopted a descriptive and analytical approach that combines theoretical and practical aspects to study and analyze the impact of employing big data analysis techniques on improving the quality and efficiency of financial reports issued by banks listed on the Iraq Stock Exchange. On the theoretical side, the study included a comprehensive presentation of the conceptual framework related to the concept of big data, its characteristics, analysis tools, and its impact on the business environment. It also clarified the relationship between the use of these techniques and the requirements for preparing modern financial reports in accordance with disclosure and transparency standards. A number of previous relevant Arab and foreign studies were also reviewed to identify research gaps and identify areas in which the current study could contribute. On the practical side, a purposive sample of (14) banks operating on the Iraq Stock Exchange was selected, representing various types of private, Islamic, and investment banks, to ensure the comprehensiveness of the results and the possibility of generalizing them to the Iraqi banking sector. Data for these banks was collected from annual reports, published disclosures, and classifications approved by the Central Bank of Iraq. The analysis included the preparation of a descriptive table defining each bank in terms of its type of shareholding, date of establishment and listing, and current capital size, with the aim of clarifying the basic characteristics of the sample studied. Quantitative analysis methods were then employed, using appropriate statistical and technical tools to analyze the available data, in line with the nature of the research problem and its questions. This approach aimed to measure the impact of adopting big data analysis techniques on improving the quality and reliability of the financial reports prepared by these banks. The integration of theoretical and applied aspects in this study aims to provide a practical, evidence-based vision that can be used to enhance the efficiency of accounting information systems in Iraqi banks and raise the level of compliance with financial disclosure requirements. This, in turn, supports decision-makers and contributes to raising the level of transparency and trust. The research adopted a descriptive and analytical approach that combines theoretical and practical aspects to study and analyze the impact of employing big data analysis techniques on improving the quality and efficiency of financial reports issued by banks listed on the Iraq Stock Exchange. On the theoretical side, the study included a comprehensive presentation of the conceptual framework related to the concept of big data, its characteristics, analysis tools, and its impact on the business environment. It also clarified the relationship between the use of these techniques and the requirements for preparing modern financial reports in accordance with disclosure and transparency standards. A number of previous relevant Arab and foreign studies were also reviewed to identify research gaps and identify areas in which the current study could contribute. On the practical side, a purposive sample of (14) banks operating on the Iraq Stock Exchange was selected, representing various types of private, Islamic, and investment banks, to ensure the comprehensiveness of the results and the possibility of generalizing them to the Iraqi banking sector. Data for these banks was collected from annual reports, published disclosures, and classifications approved by the Central Bank of Iraq. The analysis included the preparation of a descriptive table defining each bank in terms of its type of shareholding, date of establishment and listing, and current capital size, with the aim of clarifying the basic characteristics of the sample studied. Quantitative analysis methods were then employed, using appropriate statistical and technical tools to analyze the available data, in line with the nature of the research problem and its questions. This approach aimed to measure the impact of adopting big data analysis techniques on improving the quality and reliability of the financial reports prepared by these banks. The integration of theoretical and applied aspects in this study aims to provide a practical, evidence-based vision that can be used to enhance the efficiency of accounting information systems in Iraqi banks and raise the level of compliance with financial disclosure requirements. This, in turn, supports decision-makers and contributes to raising the level of transparency and trust.
The Role of Artificial Intelligence in Strategic Disclosure of Financial Performance
The purpose of this research is to demonstrate how artificial intelligence contributes to strategic disclosure by predicting financial performance evaluation using published financial statement data related to the performance of banks listed on the Iraq Stock Exchange for the period from 2015 to 2024.Specifically, this impact is reflected in increased confidence among accounting information users in assessing future financial performance when making decisions. This is due to AI technology's ability to process and analyze data quickly and accurately. It can search for and classify patterns and financial data in an unprecedented manner, unlike traditional methods, which lack automatic data processing to achieve optimal results. To leverage AI technology, Iraqi companies still lack the technology to improve their financial reporting and the information they disclose to beneficiaries and stakeholders, particularly regarding the company's plans, strategic objectives, and future performance forecasts. Accordingly, the researcher used artificial intelligence, represented by a neural network model, to predict the financial performance of the sample companies for the period from 2025 to 2029. This requires measuring indicators to evaluate the financial performance of these banks (profitability ratio, liquidity ratio, debt management ratio, and asset management ratio). The researcher then proposed a strategic disclosure model that explains the prediction of future information on financial statements, which was extracted based on the financial indicators of the sample banks. The most important findings of the research are: Artificial intelligence applications are beneficial to the banking sector, as they provide future information useful to both investors and stakeholders, in addition to increasing efficiency in the financial sector, which achieves economic benefits. In particular, the results predicted using the neural network application are characterized by accuracy and transparency, and are close to actual values when compared to other traditional forecasting methods.
Enhancing key success factors in companies through the integration of time-driven product life cycle costing and activity-based management techniques \ Applied study
Achieving the basic success factors is a strategic goal sought by industrial organizations in an environment characterized by market fluctuations, increasing competition, and growing customer demands in terms of quality, cost, and time. Based on this context, the research aims to highlight the role of integration between two advanced cost accounting techniques—time-oriented product life cycle costing and activity-based management—in enhancing the basic success factors in industrial organizations by applying them to the Kufa Cement Factory. The research relied on building an integrated framework that combines a temporal analysis of the product's cost throughout its life cycle, from the design stage to the post-sales stage, and an analysis of the activities that consume actual resources and linking them to actual cost drivers. Actual data from the plant's operational environment was employed, and the primary and secondary activities were identified and linked to time-oriented cost units, with precise mechanisms adopted to measure the cost performance of each activity. The research results revealed that applying time-driven product life cycle costing (TD-PLCC) provides a high ability to accurately calculate the costs associated with each product stage, especially when combined with activity-based management (ABM), which enables the identification of activities that add value and those that do not, thus rationalizing the use of resources. This has been tangibly reflected in several vital indicators, including reducing overall costs, improving productivity, and reducing wasted time. It also enhances the clarity of information upon which management relies in planning, control, and decision-making processes. It also enhances the industrial organization's ability to achieve key success factors, which include cost, time, quality, innovation, and sustainability.
Organizational quality and its role in achieving sustainable success
Abstract: This study aims to identify organizational quality and its role in achieving sustainable success. This study was implemented in Maysan Oil Company in Al-Amara Governorate. The research population amounted to (399) employees, from whom a sample consisting of (196) questionnaires were selected. SPSS and Amos . ver .26 programs were used in the statistical analysis process. This study adopted the analytical approach in its research style, and included four dimensions for the independent variable, organizational quality, represented by (job satisfaction, clarity of goal, productivity, and communication effectiveness). The study also adopted five dimensions for the dependent variable, sustainable success, represented by (vision, approach, learning, unification, and ecosystem). The study reached a set of conclusions, including: The results clearly indicate the existence of a very strong and statistically significant direct relationship between organizational quality and sustainable success in the company under study. This means that the more company management focuses on improving organizational quality components, the higher the level of sustainable success will be. The study recommended a set of recommendations, including that the management of Maysan Oil Company continue to enhance employee job satisfaction by regularly reviewing and updating wage and reward policies to ensure they are fair and meet employee aspirations. It is also recommended to implement a transparent promotion system based on merit and performance, with a focus on moral incentives and continuous recognition of outstanding efforts, to create a stimulating work environment that increases employee engagement with the company
Organizational Quality, Sustainable Success, Maysan Oil Company Amara
Using neural networks to detect financial fraud: an applied study on a sample of Iraqi banks listed on the Iraq Stock Exchange
Abstract. The research aims to employ (neural networks) in external auditing to predict financial fraud of the research sample banks through the indicators of the Beneish model because the auditing process faces challenges, the most prominent of which is the increase in the size of risks as a result of the test audit (sampling method) and reliance on traditional procedures in data analysis, which creates fundamental risks that are not discovered by the auditor. The reason for this is the deficiency of the planning process and prior assessment of risks, which increases the possibility of the existence of undetected risks. To test the research hypotheses, the researcher relied on the applied approach in the practical aspect, as he used Beneish M-score as one of the analysis tools in the external audit to detect financial fraud in the research sample banks, in addition to using neural networks based on fraud indicators to analyze the financial statements to predict banks that practice fraud. To achieve the research objectives, the researcher relied in the practical aspect on a sample of (10) Iraqi banks listed in the Iraq Stock Exchange for the period (2021-2022). Thus, the researcher concluded that neural networks contribute to predicting financial fraud, as the network accurately distinguished banks that practice financial fraud, indicating the ability of the neural network to distinguish unusual patterns. The researcher recommended the need for audit offices to adopt neural networks as an enhancing tool for external auditing in detecting financial statement fraud..
The Strategy of Encouraging Open Dialogue and Its Role in Mitigating the Commodification of Higher Education: A Social Approach
The research aims to analyze and understand the relationship between the independent variable, (the strategy to encourage open dialogue) and the dependent variable (the commodification of higher education) with its dimensions (the economic dimension, the administrative dimension, the academic dimension, and the social dimension) of The problem was represented by the following question (What is the relationship between the strategy of encouraging open dialogue and the commodification of higher education) The importance of the clear role in reducing the commodification of higher education was clarified among the studied sample and the research sample was represented by (98) respondents from the study community of (127) represented by managers and their assistants And the heads of departments and department rapporteurs (at the National Future University in Babylon Governorate) through the adoption of the questionnaire form and statistical tools were used, including linear regression, correlation coefficient and structural equation modeling, and a set of conclusions were obtained, including (that the strategy to encourage open dialogue, directly affects the reduction of the commodification of higher education for the studied university) while the recommendations were to develop quantitative and qualitative performance indicators that measure the effectiveness of the strategy to encourage open dialogue in achieving the university's objectives and reducing commodification. These indicators should include student satisfaction, quality of educational outcomes, university reputation, and the level of community engagement with its knowledge activities.
dimensions of the commodification of higher education
Impact of Capital Structure Based on the Golden Ratio on Financial Sustainability
This analytical study aims to analyze and measure the impact of a capital structure based on the golden ratio on financial sustainability. A sample of ten industrial companies listed on the Iraq Stock Exchange was selected, covering a time period from 2010 to 2023. To test the study hypotheses, a range of statistical methods were employed, including multiple regression analysis and the T-test, utilizing approved statistical data analysis software, particularly E-Views. The study concluded that, the most notable being that designing a capital structure according to the golden ratio provides companies with greater financial flexibility. This approach helps avoid excessive reliance on internal funding sources alone and reduces rigidity in debt ratios. Such a strategy contributes to enhancing the companies' capacity to optimally exploit available investment opportunities, positively reflecting on maximizing long-term returns while ensuring adequate liquidity levels, thereby supporting financial sustainability. Based on the above, the study recommends that the targeted industrial companies in the sample adopt an approach that considers the golden ratio when designing their capital structure, particularly when determining debt and retention ratios. These ratios should align with the ideal range of the golden ratio.
Marketing Engineering and Its Role in Supporting the Customer Journey An Analytical Study of the Opinions of a Sample of Students at Imam Ja'far al-Sadiq University (peace be upon him), Najaf Branch
This study aims to identify marketing engineering and its role in supporting the customer journey. This study was applied at Al-Imam Al-Sadiq Private University, Najaf branch as a field of study. The research community amounted to (320) university students, from whom a sample of (180) questionnaires were selected. SPSS.v27 and (Microsoft Excel.2010) programs were used in the statistical analysis process. This study adopted the analytical approach in its research style, and it included four dimensions for the independent variable, marketing engineering, represented by (technology-based operations, benchmarking, data-based decision-making, and market trend analysis). The study also adopted five dimensions for the dependent variable, the customer journey, which are (channels and technological disruption, service failure and recovery, co-innovation, customer response, and service satisfaction). The study reached a set of conclusions, including that there is a high level of impact of marketing engineering in supporting customer journey procedures at the university under study. The results also indicate that there is an acceptable level of student satisfaction at the university under study. The beneficiaries of the university's services through their interest in the services it provides to its students and beneficiaries of its services. The study recommended a set of recommendations, including that the university administration should increase its interest in adopting the dimensions of marketing engineering in order to facilitate the benefit of customers represented by students during their journey to obtain and benefit from its services.
Imam Ja'far Al-Sadiq University (peace be upon him)
Concentrated Marketing and Its Role in Mitigating Customer Fluctuations
This empirical investigation endeavors to rigorously evaluate the impact of concentrated marketing on the mitigating of customer fluctuations. Recognizing the criticality of the study’s principal constructs and in alignment with its articulated objectives, the research generated a set of theoretically grounded insights and operationally relevant recommendations, specifically calibrated to the strategic context of the focal enterprise. The study was executed through the deployment of a probabilistic sampling method, yielding a representative cohort of 500 employees from Baba Al-Agha Bakeries, headquartered in Baghdad. Primary data were systematically elicited via a meticulously structured survey instrument, while the ensuing data matrix was subjected to multivariate statistical analysis utilizing the SPSS statistical package. A suite of robust analytical methodologies was employed, including the computation of Cronbach’s Alpha to evaluate internal consistency reliability, the coefficient of determination (R²) to assess explanatory power, Pearson correlation analysis to examine associative strength, as well as model validation procedures and inferential impact estimations. The analytical outcomes indicated a statistically significant and substantively positive correlation between the implementation of concentrated marketing paradigms and the diminution of customer fluctuation phenomena, as substantiated by the descriptive and inferential metrics associated with the key study variables. The study culminates with a recommendation advocating of concentrated marketing practices as a mechanism for enhancing customer stability and behavioral consistency. Furthermore, it proposes that subsequent research endeavors should expand the analytical framework to incorporate additional moderating and mediating variables that may elucidate further determinants of customer Fluctuations within dynamic market environments.
The Role of Resource Consumption Accounting in Enhancing Cost Management - An Applied Study in the Alexandria Body Factory
The research aims to demonstrate resource consumption accounting and its role in enhancing cost management and its application in one of the Iraqi industrial economic units, the Body Factory. This is achieved by utilizing resource consumption accounting as one of the most important strategic cost management techniques, which provides more accurate and appropriate information about resources and detects idle capacity. The researcher reached a set of conclusions, the most important of which are: Measuring resource consumption accounting leads to achieving the goal of the economic unit and thus achieving the purpose of cost management by focusing on the activity requirements of the unit's resources. The economic unit upon which products depend, with the aim of managing costs and achieving customer satisfaction and cost savings through reducing energy consumption. In light of these conclusions, a set of recommendations were made, the most important of which are: Work to measure costs according to resource consumption accounting with the aim of providing information aimed at rationalizing resource management and planning to preserve resources and optimize their use. It is also necessary to establish a database that provides information at the operational and strategic levels to enhance cost management.
Environmental Quality Cost Management as an Approach to Achieving Sustainability in Healthcare Institutions
This study addresses the importance of environmental quality cost management as. a. modern tool that contributes to supporting environmental sustainability practices in healthcare institutions. The increasing environmental challenges associated with medical waste and polluting emissions have prompted healthcare institutions to seek effective solutions to control environmental costs and comply with regulatory standards. The study reviewed concepts related to the environment, cost management, environmental costs, and environmental quality costs, in addition to approaches to their accounting measurement and disclosure. The study concluded that integrating cost management and environmental trends improves operational efficiency, enhances compliance, and strengthens the organization's public image, bringing it closer to achieving the status of a "green healthcare institution." The researcher adopted a descriptive and analytical approach, studying the reality of cost management and treatment technologies in the hospital and analyzing data such as quality costs, waste volume, environmental performance, and Their impact on achieving green health institutions. Among these indicators are the energy consumption index, the energy cost index , the water consumption index , and the water cost index, etc. Among the most important findings are a gradual increase in the costs of quality that add value (prevention and evaluation) and a decrease in the costs of internal failure. The analysis also revealed that the medical waste treatment unit accounted for the highest percentage of prevention costs, indicating its pivotal impact in supporting environmental sustainability and reducing health risks within the hospital, especially after the introduction of new sorting and treatment technologies in 2023..
Digital Marketing Transformation and Its Role in Enhancing Strategic ENTREPRENEURSHIP: An Analytical Study of the Opinions of a Sample of Administrative Leaders at Private Universities in Dhi Qar Governorate
This research aims to determine the impact of digital marketing transformation on enhancing strategic entrepreneurship. The research was conducted in a number of private universities in Dhi Qar Governorate, namely Al-Ain University, Al-Wataniya University, Mazaya College, and Imam Jaafar Al-Sadiq Private University. The research problem was represented by a fundamental question: What is the role of digital marketing transformation in enhancing strategic leadership? This question was translated into a hypothetical model that includes two variables: The independent variable is digital marketing transformation with its four dimensions: (transformational leadership, organizational and marketing principles, marketing culture, and work environment). The other dependent variable is strategic leadership with its four dimensions: entrepreneurial mindset, entrepreneurial leadership, entrepreneurial culture, and strategic resource management. To achieve its objectives, the research used the descriptive-analytical approach to obtaining information, relying on data sources, observation, and personal interviews. Then, a field survey method was used by distributing a questionnaire to a sample of (220) administrative leaders, including (the university president, the dean, the head of the department, and department directors) in several private universities in Dhi Qar Governorate, from a study population of (170) individuals. The number of questionnaires valid for statistical analysis was (155). The researcher conducted the analysis process using the statistical analysis program (SPSS v.25). The study reached a set of statistical results, the most prominent of which was the existence of a correlation and a positive moral impact between digital marketing transformation and strategic leadership, as digital marketing transformation is one of the best administrative rescue strategies in the age of technology and digital transformation, which works to uncover and address functional imbalances to achieve strategic entrepreneurship.
private universities in Dhi Qar Governorate
A COMPARATIVE STUDY OF MACHINE LEARNING ALGORITHMS FOR CLASSIFYING THALASSEMIA DISEASE
Thalassemia, a genetic blood disorder, presents unique challenges for accurate diagnosis, making it essential to evaluate various classification techniques. This study explores the comparative performance of three machine learning algorithms Random Tree (RT), Classification and Regression Trees (CRT), and Cost-Sensitive Forest (CSF) in classifying thalassemia disease. The dataset used in this research was collected from patients at the Sulaimani thalassemia center. It consists of records from 100 patients. This research involves applying RT, RF, and CSF to thalassemia datasets and comparing their performance using metrics such as Accuracy and MCC value. The results show the accuracy of the Random Tree (RT) is 99% and MCC 98%, while for Accuracy in Classification and Regression Trees (CRT) and Cost-Sensitive Forest (CSF) are 97% and 96%, MCC 94% and 92.3% by respectively. The test results show that the Random Tree (RT) is better than the Classification and Regression Trees (CRT) and Cost-Sensitive Forest (CSF) in this study.
Strategic Foresight and Its Role in Enhancing Organizational Vitality An Analytical Study of the Opinions of a Sample of Administrative Leaders in the General Directorate of Education in Maysan Governorate
The objective of this investigation is to ascertain the function of strategic foresight in the improvement of organisational vitality and to ascertain the degree of interest that the institution under investigation has in this approach. Strategic foresight was examined as an independent variable. Its dimensions are as follows: (environmental scanning capabilities, strategic choice capabilities, and integration capabilities), and organizational vitality is the dependent variable with its dimensions (learning, creativity, flexibility, entrepreneurship). A survey was performed to gather the opinions of a sample of administrative officials at the directorate headquarters and its districts, selecting the Directorate of Education in Maysan as the focus for the applied element of the study. The study employed a questionnaire to collect the necessary information and data. The questionnaire was disseminated to several administrative leaders within the agency, as previously mentioned, with a total of 105 Administrative leaders out of a total of 120 Administrative leaders. (98) A representation rate of (92.94%) was achieved in the retrieval of valid questionnaires for statistical analysis. The correlation and influence relationships between the variables were investigated through the testing of two fundamental hypotheses. The data was tested and the results were analysed using statistical programs (SPSS.V.28) and (smart). The study identified a series of conclusions, the most significant of which was that the administrative executives of the institution under investigation were interested in strategic choice at the overall level.
Entrepreneurial human capital and its role in developing digital transformation strategies (An analytical study in the Najaf Martyrs Directorate)
The main objective of the study revolves around analyzing the nature of the relationship between two main variables, namely (entrepreneurial human capital, digital transformation strategies) by surveying and analyzing the opinions of senior management at all levels, represented by heads of departments, divisions and units in the Directorate of Martyrs of Najaf Al-Ashraf, using the intentional sample and the comprehensive survey method for all decision-makers in the directorate, the study sample. The study was based on a problem stemming from the field reality of the organization under study, represented by the important role of using and developing digital transformation strategies and benefiting from workers with skills, experience and capabilities, who represent the entrepreneurial human capital in the directorate. The size of the total community, represented by the director and his assistants, heads of departments and divisions, and officials of divisions and units in the Directorate of Martyrs of Najaf Al-Ashraf, amounting to (100), the researcher distributed the questionnaire to all members of this community, and the returned forms were (98), and the number of questionnaires valid for statistical analysis amounted to (90) questionnaires. The researcher used a set of statistical methods, such as Cronbach's alpha coefficient and regression analysis, using statistical programs (Spss.v26 and Smart Pls) to analyze data and extract results. The value of this study stems from the importance of its variables in light of rapid technological and digital development, which are essential for organizations to keep pace with these developments and implement digital transformation strategies in their service delivery. The results showed that entrepreneurial human capital plays a significant role in the Najaf Martyrs Directorate, as this variable received high levels of attention. The results also demonstrated its significant role in developing digital transformation strategies, as these strategies have not received sufficient attention from management at various levels within the organization under study. Therefore, the researcher recommends the need to improve and develop digital transformation strategies in the Najaf Martyrs Directorate, based on a clear strategic vision, and to adopt initiatives that support a culture of innovation and intellectual knowledge. Support should also be provided for digital capabilities and the use of technology in line with the strategic objectives the directorate seeks to achieve in providing services to the families of martyrs in Najaf Governorate.
THE IMPACT OF GREEN LOGISTICS IN ENHANCING THE PRODUCT LIFE CYCLE: AN APPLIED STUDY IN THE AL- ITTIHAD FOOD INDUSTRIES COMPANY
In this study, Al Etihad Food Industries Company is used as a case study to investigate how green logistics techniques could improve the product life cycle. According to the research, green logistics is a comprehensive strategic framework that includes supply chain management, warehousing, packaging, and transportation techniques that are environmentally friendly. The product life cycle's introduction, growth, maturity, and decline phases are identified, as well as their strategic importance for product management. As part of a quantitative approach, SPSS was used. The methods used for data collecting and analysis were green logistics and product life cycle (r = 0.768, p < 0.01). Additionally, the cost, e-commerce, warehousing, and time/availability sub-dimensions of green logistics all show significant benefits in extending and improving product life cycles. These findings demonstrate that implementing green logistics improves supply chain performance, reduces operational costs, and maintains a competitive edge in the market—all of which boost environmental sustainability and economic efficiency. Therefore, the study provides useful information to industries looking to integrate sustainable practices to balance the goals of environmental and economic growth.
ANALYSIS OF THE IMPACT OF ACCOUNTING VALUATION IN THE PETROLEUM INDUSTRY, CHALLENGES AND OPPORTUNITIES AND THEIR REFLECTION ON FINANCIAL REPORTING
This research aims to clarify the mechanism of the petroleum industry, which constitutes a vital sector in the global economy, and requires accurate and effective management of assets, costs and financial reports. Accounting valuation has a significant impact on this industry, as investment decisions and risk management depend largely on accounting data. This research also aims to analyze the impact of accounting valuation on the petroleum industry, focusing on the challenges and opportunities in asset management, costs and financial reports. Challenges in this context arise from the presence of multiple and complex variables in the oil market, such as fluctuations in global oil prices, environmental regulations, and changing taxes. Other challenges include accurately valuing large oil assets and the costs of extracting and manufacturing them. The valuation of the oil industry relies heavily on accurate accounting analysis, which directly impacts asset management, costs and financial reporting. The sector faces multiple obstacles, including fluctuations in oil prices, environmental regulations and changing taxes. Valuing large oil assets and their extraction costs is a major challenge. However, these challenges also present opportunities to improve operations and increase profitability.
THE ROLE OF PROPER PROCESSES AS PART OF HIGH-QUALITY AUDITING IN MEETING STAKEHOLDER EXPECTATIONS BY IFAC
This study aims to highlight the role of proper auditing practices, by the high-quality audit standards issued by the International Federation of Accountants (IFAC), in meeting stakeholders' expectations. To achieve the research objectives, the researcher adopted a deductive approach to collect data and information from various sources and references related to the research topic. Furthermore, the descriptive-analytical method was employed to examine the research problem and test the validity of the hypotheses, which contributed to a comprehensive and in-depth understanding of the subject and facilitated an organized study of the phenomenon under investigation.
Proper auditing practices, IFAC, stakeholders.
TALENT MANAGEMENT STRATEGIES AND THEIR ROLE IN ENHANCING SUSTAINABLE INSTITUTIONAL EXCELLENCE
The purpose of the current study is to identify the role of applying talent management strategies in enhancing sustainable institutional excellence and to identify the extent of the interest of the researched institution in these strategies. The study dealt with talent management strategies as an independent variable, and its dimensions are (attracting talent, talent development, and retaining talent). Sustainable institutional excellence is the dependent variable with its dimensions, which are (governance and strategy, implementation, and application of operations, financial performance, sustainable performance, Creative performance, and human capital performance).
Talent management strategies, sustainable organizational excellence, Thi Qar Governorate Water Directorate.
EXPLOITING SURPLUS PRODUCTION CAPACITY WITHIN THE FRAMEWORK OF STREAMLINING SUPPLY CHAINS USING THE QUANTITATIVE APPROACH
This research studies the reality of excess production capacity in the General Company for Automotive and Equipment Industry in Alexandria, Iraq, and represents part of a scientific methodology aimed at improving production efficiency and reducing losses. The research first identifies the main problem, which is the existence of excess production capacity due to the decline in demand for the company's products, which leads to the underutilization of machines and human resources. As the company suffers from a negative reputation in the market, the excess production capacity was estimated at up to 50% of its total capacity. The research recommends the need to develop strategies to exploit excess capacity, enhance cooperation with universities to improve innovation, and use effective management methods to improve supply chains, which contributes to enhancing production efficiency and developing local industry. The research represents a call for those concerned with the industrial sector in Iraq to adopt effective strategies that support the optimal utilization of resources and improve the economic situation
The Difference in Accounting Treatments for Research and Exploration Costs and Their Impact on Financial Performance Reporting An Applied Study in One of the Investment Oil Companies in Iraq
The research aims to define the concept of reporting on financial performance and its main dimensions. It also shows the role of the financial reporting standard IFRS6 in improving financial performance reporting through the presentation and analysis of financial analysis indicators to help the management of oil companies identify the reality of their financial status and activities and the status of their cash flows. As for the importance of the study, it lies in the importance of reporting on the financial performance of investment oil companies. To achieve the objectives of the study, the researcher adopted the analytical approach in the practical aspect through the method of financial analysis to report on the financial performance by the company's IFRS6 standard (the research sample) in a way that contributes to providing the decision-maker with the necessary Information to rationalize the decision.
The effect of fair value on the Relevance of the book value of the stock: An applied study in a sample of Iraqi banks
Evolution has created an environment that needs standards to keep pace with its constant change. This led to changes in the accounting measurement which in turn affected the value of earnings per share. Therefore, the question of the study problem is focused on: Is there an effect of the fair value on the appropriateness of the book value of the stock? This study aim to know the effect of fair value on the Relevance book value per share for the research sample bank listed in the Iraq Stock Exchange. The importance of the study is embodied in the importance of accounting information for users of the financial statements in making their decisions and relying on them in evaluating the performance of the economic unit, as well as the interest of standard-setters and researchers in the Relevance of earnings per share as it is one of the means of evaluating the quality of accounting information. To achieve the goal of the research, the descriptive analytical approach was adopted in the practical aspect through statistical analysis using the (SPSS) program to measure the impact of fair value on the Relevance of the book value of the stock. There are differences in the impact between measurement and fair value disclosure on the explanatory power of accounting figures The research reached some recommendations, the most important of which are: Pay more attention to the disclosure of fair value and strive to adhere to the application of international financial standards that contribute to achieving the quality of information whose effects are positively reflected on future performance.
MEASURING MARKET RISK IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS USING VALUE AT RISK: AN APPLIED STUDY IN BAGHDAD SOFT DRINKS COMPANY
The research aims to identify and measure market risks that have been referred to within the international financial reporting standards in preparation for disclosure in the financial statements and its impact on any of the income and balance sheet elements to help users, chiefly investors and creditors, improve their knowledge of the financial position of companies and take the right decision. In order to achieve the objective of the research, the researchers adopted the deductive approach for literature review by collecting previous sources and studies. Through the applied study the researchers used the data of trading prices in the Iraq Stock Exchange (of the Baghdad Soft Drinks Company) for 2019 to measure the market risk referred to in IFRSs by covariance - covariance method for estimating the value at risk to show how the Company's equity and annual profits affected as a result of its exposure to market risks. The research concluded that there is no unified methodology for measuring the risks referred to by IFRSs. So, the most important recommendations is for the International Accounting Standards Board to provide a unified methodology for measuring risks and obligating all economic units that apply IFRS to submit their financial data, including information for measuring risks exposed to, for enhancing the qualitative characteristics of accounting information in the service of economic decision-makers.
THE HUMAN DEVELOPMENT PATH IN IRAQ FOR THE PERIOD (2004-2022)
The topic of human development nowadays is one of the most important issues that occupy the minds of societies worldwide. The delay in human development efforts and the lack of focus on individuals not only affect them but also impact the entire nation's progress, hindering its development. Therefore, the aim of studying research arises as it sheds light on the reality of human development in Iraq. Hence, the importance of studying research arises as it sheds light on the reality of human development in Iraq, and provides an analysis of the effects and roles of (health, education and living) based on the analytical descriptive method and the quantitative method and using the Autoregressive Distributed Lag (ARDL) Model based on time series data for the period (2004 - 2022) and using the program (Eviews12). The research reached a number of conclusions, including that government spending on health and education and the fixed GDP per capita have a positive role and impact on human development in the short and long terms in Iraq, meaning that there is a direct relationship between health and education spending, the fixed GDP per capita, and human development, where increasing spending in these areas and increasing GDP per capita led to an increase in human development. The research also concluded that the ISIS war has a negative impact on human development in the short and long terms in Iraq, but not at the required level. Therefore, it is necessary that the decision maker in Iraq works towards rationalizing government spending on health and education and working to raise per capita income and reduce poverty.
The impact of tax measures on environmental conservation and achieving sustainable developmentStudy and evaluation of tax in a view of modern economic developments
The research aims to understand the impact of tax policies on the environment and the economy and to provide practical recommendations for designing future tax policies that promote environmental conservation and achieve sustainable development. By evaluating the tax in a view of recent economic developments, and that tax policies play an effective role in promoting environmental sustainability, encouraging companies to adopt sustainable environmental practices by providing tax incentives for environmental initiatives. Environmental taxes direct economic behavior towards the sustainable use of resources and promote the transition to environmentally friendly technologies and practices by imposing taxes on polluters and unsustainable practices. The researchers used a questionnaire form to sample academics in the city of Sulaymaniyah. 40 questionnaires were distributed electronically and were valid for analysis. Several results are confirmed, the most important of which is that tax procedures such as environmental taxes encourage international cooperation in the field of environmental conservation and promoting sustainable development. As a result, it is recommended there is a need to pay attention to developing effective mechanisms for assessing the environmental impact of tax policies, including estimating the impact on carbon emissions and consumption of natural resources.
The Effect of Department Types on the Academic Performance of First-Year Students in the Accounting and Statistics and informatics Departments at Sulaimani University: using ( MANOVA) Approach
The academic performance of university students is influenced by various factors, including the department in which they are enrolled. Understanding these influences is essential for developing effective educational strategies and improving student outcomes. This study focuses on first-year students in the Accounting and Statistics and informatics departments at Sulaimani University, examining how the type of department affects their academic performance in ICT and Principles of Statistics classes. By utilizing the Multivariate Analysis of Variance (MANOVA) approach, this research aims to identify significant differences and underlying patterns in academic achievements between these two departments. The insights gained from this study can inform targeted interventions and support mechanisms to enhance educational effectiveness. Results showed that Statistics and informatics students outperformed Accounting students in both ICT and Principles of Statistics courses, with mean scores of 65.75 vs. 58.80 in ICT and 76.20 vs. 71.70 in Statistics, respectively. Box's test indicated significant differences in covariance matrices, suggesting that results should be interpreted with caution. Multivariate tests confirmed a strong departmental effect on performance, with partial eta squared values indicating substantial variance explained by the department. Levene's test showed unequal error variances for ICT but not for Statistics. Between-subjects effects analysis revealed highly significant differences between departments, with 93.6% and 97.3% of the variance in ICT and Statistics scores, respectively, explained by the department. Parameter estimates further highlighted the higher performance of Statistics and informatics students. Overall, the findings emphasize significant academic disparities favoring the Statistics department.
Variable Selection in Poisson Regression Model using Golden Jackal Optimization Algorithm
The Poisson regression model is one of the most important logarithmic linear regression models, and it is the tool through which the response variable is modeled when the values ​​of that variable are in the form of countable values. Like other regression models, the model may contain many explantory variables, which negatively affects the accuracy of the model and its simplicity in interpreting the results. This study aims to use the Golden Jackal algorithm and compare it with other methods in selecting variables in the Poisson regression model using simulation and real data. The Monte-Carlo method was used in the simulation to generate data that follow the Poisson regression model according to different factors such as sample size and the number of explantory variables. Two aspects of the performance evaluation of the methods used were relied upon: the first is to evaluate the accuracy of prediction and the second is to evaluate the selection of variables as a criterion for comparison. The simulation results showed the superiority of the Golden Jackal algorithm compared to other variable selection methods. In addition, the application was carried out on real data collected from patients with chronic kidney disease who are treated with continuous hemodialysis, and the patients' condition was diagnosed by specialist doctors in cooperation with Ibn Sina Teaching Hospital - Artificial Kidney Unit.
Machine Learning Classification Methods Performance Comparison in Liver Cancer Cohort
The goal of this paper is to compare the performance of the statistical and machine learning classification methods in diagnosing the death of liver cancer patients based on demographic characteristics, risk factors, and medical interventions. For this purpose, five methods; include random tree, C4.5, random forest, support vector machine (SVM) and logistic regression, all of which are supervised methods, were selected. The data used in this research are the real data of 165 patients diagnosed with liver cancer in a hospital in Portugal. The aim variable is the patient's death during the trial period, and the aforementioned group was monitored for a year. There are twenty-six qualitative and twenty-three quantitative variables in this diverse dataset. In total, 10.22% of the dataset is missing data, and just eight patients have full information in every field (4.85%). Additionally, there is some class disparity (63 cases classified as "Dead" and 102 as "Alive"). With 73.33% accurate detection, the SVM approach was found to be the most effective approach. After that, the random forest method with 71.52% had a more correct identification ratio than the others. The treesC4.5 method had the lowest correct diagnosis with 58.18%. Although, based on the ROC Area index, the random forest method performed better (with an area under the curve = 0.789) than the SVM method (with an area under the curve = 0.711). In total, SVM and random forest methods worked with a large difference compared to others in diagnosing the death of patients with liver cancer.