University of Kirkuk

About the Journal

Journal of Kirkuk University for Administrative and Economic Sciences is an academic journal published by the College of Administration and Economics at the University of Kirkuk, Iraq.

The Journal of Kirkuk University for Administrative and Economic Sciences provides a specialized academic platform for researchers, scholars, and practitioners to publish original research in the fields of Administration, Economics, Accounting, Statistics, and Operations Research. The journal serves as a vital bridge connecting academic theory with practical economic and administrative applications.

The journal welcomes contributions from researchers within Iraq and internationally. Through its rigorous editorial and double-blind peer-review processes, it seeks to publish relevant, high-quality academic research that contributes to the sustainable development of administrative and economic sciences.

Aims and Scope

Public Administration Business Administration Financial Economics Accounting & Auditing Statistics & Demography Operations Research Monetary Economics

Our Mission

To advance research in administrative and economic sciences and make scholarly knowledge accessible to policymakers, economists, educators, and the broader academic community.

Academic Exchange

To connect scholars globally and encourage the exchange of innovative methodologies, empirical findings, and theoretical frameworks across economic and administrative disciplines.

Editorial Quality

To maintain sound editorial practices, strict double-blind peer review, and publish valuable, relevant, and carefully reviewed contributions to administrative and economic scholarship.

Journal of Kirkuk University for Administrative and Economic Sciences

College of Administration and Economics · University of Kirkuk · Republic of Iraq · ISSN: 2222-2995 (Print) · 3079-3521 (Online) · Quarterly Publication

Bank loans and their role in influencing unemployment rates An econometric study of the Iraqi economy

Pages 7-16

Diaa Abd-Al Razaaq Hassan, Alia Hussein Khalaf

Abstract The importance of the research is that the banking system occupies a privileged position in the economy, as it is a link between the units that own the funds and directs them to the units that are in need of those funds. Therefore, the more bank loans granted to the private sector to finance its investment operations, it works to reduce unemployment rates. The current research tries to answer the following question: Does the banking system in Iraq have a positive role in influencing unemployment rates through bank loans provided by banks to the private sector to finance its investment operations? It is represented by the study of the Iraqi economy, and through the standard model in which the Ardl model was used, and also the conversion of data to quarterly through the Eviews program. The research, through the standard model used, concluded that there is no relationship between bank loans and unemployment rates in Iraq, and this result is logical in the economy Iraqi because most of the bank loans go to the consumer and not the investment side, especially the loans of agricultural and industrial development institutions are granted loans for a specific productive activity, but they end with consumer spending and that most of the consumer goods are imported from outside the Iraqi economy and therefore have no impact on the development of projects and Then operate the manpower

The role of Strategic ambidexterity in achieving strategic success: An exploratory study of the opinions of a sample of administrative leaders in Iraqi telecommunications companies (Asiacell, Zain Iraqi, Korek)

Pages 17-28

Naje Abdulsattar Muhammed, Ahmed Ali Abdullah

Abstract The current research aims to identify the role of the tendency to take risks in achieving strategic success in the Iraqi telecommunications companies, represented by (Asiacell, Zain Iraq, Korek) as a field of study, And statement of the response level of the surveyed sample to the two variables and the degree of arranging its dimensions according to its importance and priorities.In order to achieve the goal of the study and to answer the questions referred to in its problem, which emerged from a main question that is: (What is the role of Strategic ambidexterity in achieving strategic success in the companies under study?) in the companies under study?) The study adopted the (descriptive-analytical) approach, which describes the studied phenomenon and then analyzed it and revealed the relationship between the different dimensions, The questionnaire was used as a main tool for the study in collecting data, and the researcher distributed (184) questionnaires to the members of the sample, And all the valid questionnaires were (%75.00), and then the data was analyzed using the statistical program (SPSS, V.23) to extract the statistical methods. The study reached a set of conclusions, the most important of which are: The results of the descriptive analysis of the study showed the existence of a correlation and a statistically significant effect between the two variables(the Strategic ambidexterity and strategic success) And between each of its dimensions, which is a very strong positive relationship and influence, The study explains that result that whenever the management of Iraqi telecommunications companies is interested in practicing the tendency to take risks which is the ability to sense opportunities and seize them continuously before their competitors it will lead to achieving strategic success, he study also made several recommendations in the light of the most prominent conclusions: The study recommends that the management of Iraqi telecommunications companies pay attention to identifying the future needs of the telecommunications market by persevering with the experiences of international companies in the same sector and benefiting from their experiences.  

The nature of inflation in some Arab countries and its impact on their economic growth for the period 1990-2020

Pages 29-39

Modrika Dhanun Yahya, Omar Hisham Sabah Al-Fakhri, Zina Abdel Qader Zeno

Abstract Economic growth is a major goal of economic policy, and this goal depends on the availability of adequate financial and natural resources to produce the largest possible amount of goods and services. The research problem enables the high rates of inflation in some Arab countries, including Egypt, Tunisia and Jordan. The research aims to study the impact of inflation on economic growth in the mentioned Arab countries during the period 1990-2020, based on the hypothesis that inflation contributes to varying effects on the economic growth of the countries under discussion. The rate of economic growth in addition to the inflation rate variable, namely: the foreign exchange rate, the deficit in the state’s general budget, government support and loan values, and a standard model was applied in several formats based on time series data, the method of regular and weighted least squares, and the E-Veiws10 program, and a number of conclusions were reached. The most important of them was that the structural imbalance in the economies of the countries of the research sample is one of the most important reasons that led to the emergence of the problem of inflation and its repercussions on their economic growth  

The Role of self-consciousness in Enhancing Strategic Clarity / An Exploratory Study For The Sample Opinions Of Academic Leaders in Kirkuk University

Pages 41-53

Miwan Shokur Qader, Naje Abdulsattar Muhammed, Hawre jalal hussin

Abstract The Study aims to find the relationship and influence between self-consciousness in enhancing strategic clarity, for academic leaders at the University of Kirkuk, as the study problem was identified by many questions represented in the nature of the relationship and influence between the study variables, and the descriptive analytical method was used, and the research applied the comprehensive inventory method, and the study community was represented by the academic leaders at the University of Kirkuk, and (132) questionnaires were distributed , (126) questionnaires were retrieved, and (119) of them were valid for analysis, i.e. (90.1%) of the studied sample. Among the most prominent conclusions were: The results of the descriptive analysis of the study showed that there is a significant correlation and effect between (self-consciousness and strategic clarity), which is a strong positive correlation and impact, and the result is explained that whenever the university administration is interested in practicing self-consciousness by its academic leaders and a sense of responsibility towards themselves and the confidence to make positive changes in all situations they encounter with working individuals whenever this leads to a high level of strategic clarity at the University of Kirkuk  

Analysis of the impact of the exchange rate on foreign direct investment in the Iraqi economy for the period 2004-2021

Pages 55-64

Saad Noori AlHamdany, Muhammad Noori Al-Hamdany, Muhannad Khamis Abd

Abstract The research refers to analyzing and measuring the impact of the exchange rate on foreign direct investment in Iraq during the period 2004-2021, as the relationship between them indicates that the changes caused by the exchange rate of the dinar contributed to attracting and encouraging foreign investments by raising the value of the local currency, which will increase the profits of investors in the market. As a result of the high demand for products, the results showed that there is a statistically significant relationship and a direct and significant response between the exchange rate and foreign direct investment. The remaining percentage (7%) represents the effect of other external variables outside the model.  

The extent of application of internal departments quality standards and their impact on student satisfaction: An exploratory study of the opinions of a sample of internal departments students, College of Medicine-Tikrit University

Pages 65-74

Baser Khalf Khazeal, Khlil Ahmed S, Salah Noori R

Abstract The research aims to identify the extent to which the internal departments’ quality standards are applied and their impact on students’ satisfaction, as it tried to provide a clear vision on the theoretical side and clear answers on the field side regarding its variables. The research was chosen for the internal departments of the Faculty of Medicine - University of Tikrit, the research community. The statistic using the statistical program (SPSS.24), which was obtained through the answers of a sample of students, consisting of (50) students, using the questionnaire under the Triangular Likert scale.The research reached a set of conclusions, the most important of which are: that there is a good level of application of internal departments quality standards, which contributed positively to increasing the level of student satisfaction, and the most important contribution to its impact on the level of student satisfaction was the maintenance standard through rapid response to it. Based on the conclusions reached by the research, the researchers presented a set of proposals, perhaps the most important of which are: the need to direct the attention of the management of the researched internal departments to the periodic and continuous maintenance of cooling and heating devices for students, health facilities, and rapid response in the event of malfunctions.  

The impact of analytical audit procedures on improving the quality of both the audit process and accounting output.

Pages 75-84

Hussien sabea khamees, Mahmood Sami Mahmood

Abstract Accounting outputs are a result that many users rely on in making their decisions, and therefore these outputs must be credible and reliable in the company’s position. These outputs are for the purpose of giving a neutral and independent opinion. Among the important means that the auditor needs during the audit process are the analytical procedures. This study focused on each of the analytical procedures for auditing, as well as the audit process and accounting outputs. The study aimed to show whether the application of analytical audit procedures improves the quality of the outputs. Accounting and the audit process The study concluded that the analytical procedures play an important and effective role in raising the efficiency of both the audit process and the accounting outputs.  

The use of linear discriminant analysis to determine the variables affecting cancer diseases

Pages 85-102

Daham Owaid Matrood, Osama Abdulazeez Kadhim Al-Quraishi

Abstract The method of discriminant analysis is one of the multivariate statistical methods that used to deal with descriptive data, and it depends on building a discrimination function , which is a linear combination of a set of independent variables, and this function works to reduce the similarity in classification errors. Discriminate analysis is used to classify one or more items into correct groups with the lowest possible classification error. The linear discriminate function was introduced by (Fisher) in (1936), who suggested that the classification should be based on a linear combination of the discriminating variables. By maximizing group differences on the one hand and minimizing differences within groups on the other hand, this method is suitable when the classification error is as low as possible. Work was done on the empirical work method, in which we begin to observe the problem, then hypotheses were made for it then tested, that is, by selecting a random sample and generalizing its results to the community. Determine the factors affecting the incidence of lung cancer and bone cancer and classifying the data using the linear discrimination function in order to reach the best classification for some types of cancerous tumors on the basis of the probability criterion of the least possible classification error. The most important factor affecting the incidence of lung and bone cancer is the gender of the patient, then the period of stay in the hospital, and finally the work of the patient  

The effect of financial recovery on bank credit (Application in Iraq and some Arab countries)

Pages 103-119

Zahraa Ahmed Al-Nuaimi, Zaidan Ayad Mohammed

Abstract The research dealt with the impact of financial recovery, which has become a goal sought by all countries and banks in bank credit, as it is the main pillar for addressing and reforming financial systems after the continuing occurrence of financial crises, In the countries (Iraq, Lebanon, Oman, Saudi Arabia and the Emirates) and for the time period (2006-2020) and the data were analyzed by the statistical program (SPSS. V.26) and program (Eveiws V.10), and the research concluded that financial recovery has a positive moral effect on bank credit, and recommended the necessity of applying indicators Financial recovery pillars to overcome financial crises.  

The Mediating Role of Knowledge Capabilities in the relationship between Quality Management Orientation and Logistic Performance A Study on a Sample of Sudanese Industrial Companies in Khartoum State

Pages 121-138

Abeer Obeid Mohamed Rayis, Siddig Balal Ibrahim Balal

Abstract This study examined the relationship between quality management orientation and logistic performance, in addition to investigate the mediating role of knowledge capabilities and the organizational context as a moderating variable in Sudanese industrial companies in Khartoum state. The study model and hypotheses were developed based on the previous studies and resource-based theory. The study employed an explanatory approach. A non-probability (convenience) sampling was used. The study utilized a questionnaire for data collection. 170 questionnaires were distributed, out of which 160 were retrieved with a response rate of 94.1%. Cronbach's alpha test was used to ensure the reliability of data. Path analysis and structural equation modelling were also used to test the hypotheses. The results showed a positive relationship between process control, quality information, and logistical performance. The findings also revealed a positive relationship between staff training and logistical performance. Similarly positive relationship was also found between (problem solving and staff suggestions) and logistical performance. On the other hand, the study showed that knowledge capabilities partially mediate the relationship between total quality orientation and logistic performance. Based on that variety of recommendations were provided to manufacturing firms to respond to the requirements of customers and society and achieve high logistic performance  

The role of Elliott Wave Technique in rationalizing investment decisions for digital currency traders Analytical study

Pages 139-151

Ammar Shihab Ahmed Al Ahmed, Montadher Fadel Saad Al-Batat

Abstract Elliott Wave Technical Analysis is a Global Positioning System (GPS) that helps traders identify the locations where the price trend of cryptocurrencies will be reversed, through the so-called price charts and other auxiliary technical analysis tools that are displayed on the MetaTraderla platform. (5) For technical analysis and trading, which reflects for traders the price movements of digital currencies, which charts for traders the current path of the price direction (bullish, sideways, bearish), and determines for them the current position reached by the prices (overbought, equilibrium, oversold), On the basis of which they take the appropriate investment decisions that are commensurate with the location of the specified price (peak buying), selling decision, (accidental) waiting decision, (peak selling) buying decision, taking into account reducing the risk associated with those investment decisions.  

The role of stress tolerance in achieving strategic superiority A comparative study in private universities in Kirkuk Governorate

Pages 153-164

Firas Husseen Alwan, samah sabah Abdullah

Abstract The study aimed to determine the level of the impact of stress tolerance on the strategic superiority represented in its three dimensions (areas of influence, competitive pressure and competitive formation) for leaders in private universities in Kirkuk (Al-Qalam University College, Al-Kitab University, Imam Jaafar Al-Sadiq University, peace be upon him). To achieve the goal of the study, the descriptive-analytical approach was used to describe the variables of the study, and the questionnaire was relied on, which is the main tool for data collection, which was developed by the researcher based on contemporary literature and was subjected to tests of validity and reliability, as it was prepared in line with the objectives of the current study and the study problem represented by questioning. The following (the role of enduring stress in promoting strategic superiority in the leaders of the universities of Al-Qalam and Al-Kitab and Imam Jaafar Al-Sadiq (peace be upon him)) was answered by the leaders of the universities, the sample of the study, and by (135) valid questionnaires that were analyzed, out of a total of (180) distributed questionnaires. To a set of results, the most prominent of which is that there is a role for stress tolerance in achieving strategic superiority in the researched organizations in the private universities in Kirkuk covered in the study, which came to a level of great importance for the variable as a whole, and a set of recommendations were presented, most notably the need for the management of the surveyed universities to pay great attention to the variables The current study because of its importance in the performance of its work and its superiority over its competitors, making bearing stress for employees a work culture through which it is achieved For creativity, excellence and superiority over competitors  

Strategic response capabilities and their role in achieving effective strategic integration An analytical study of the opinions of a sample of workers in the Karwanchi group of companies in Kirkuk

Pages 165-177

Muthanna saad yaseen

Abstract The main objective of this study is to identify the role of strategic response capabilities in achieving effective strategic integration, considering strategic response capabilities as an independent variable that consists of two dimensions (internal strategic response capabilities and external strategic response capabilities), and effective strategic integration is a dependent variable that also consists From two dimensions: (internal strategic integration and external strategic integration), and on the basis of which its problem crystallized in several directions, the most important of which are: Do strategic response capabilities have a role in achieving effective strategic integration?, and its hypotheses were formulated on specific pillars centered around the existence of relationships and influence between strategic response capabilities and the achievement of integration The effective strategy, and the Karwanchi group of companies in Kirkuk governorate adopted a field for the application of the study, and all its employees (managers and workers) were chosen as a group for the study, and a sample of 80 respondents was taken from this community (managers and workers) for the study, and the descriptive analytical approach was used to accomplish Its theoretical and practical implications, and the investigative method was adopted in collecting data through The design of a special questionnaire form that fits the nature of the study and the achievement of its objectives, and the ready-made software (spss.ver-20) was used to analyse that data, and one of its most important conclusions was that strategic response capabilities have a prominent role and an important impact in achieving effective strategic integration in companies. One of the most important proposals that I proposed is the continuation of increasing the interest of companies in various fields in the capabilities of strategic response and their adoption as work mechanisms, and their use in achieving effective strategic integration and its application, because the continuous changes in the business environment cannot stop one day, but on the contrary, it is in a continuous increase and more intensity. And faster speed.  

Using Multilevel Poisson Regression with Wavelets Filters

Pages 179-192

Sawen Othman babakr, Mohammed AbdulMajeed Badal

Abstract The proposed method in this study is used to identify the influence of the drug on the thyroid disease as well as the ordinary least squares method (OLS) and the generalized linear regression method (GLM) are used to prepare the estimate of the linear model. The study concluded that wavelet filters (Haar, Symlets, and Daubechies) produce the best results for estimating the Poisson Regression model when compared to the Generalized Linear Regression model based on (MSE, R2, and P-value). The data in this study has been collected from Smart Health Tower in Sulaimani, which contains 128 cases of thyroid disease, as well as the simulation data used in this study. The paper's finding showed that the STOP-TSH (sym72) wavelet with the (fixed from thresholding) threshold technique and soft threshold rule was the most efficient when compared to all other proposed methods and the classical approach for both real and simulation data. The STOP_TSH (sym52) wavelet with the (fixed from thresholding) threshold method and hard threshold rule was the most efficient compared with all other proposed methods and the classical method for both real and simulation data. All the proposed methods have better efficiency than the classical method in estimating the Poisson Regression model, depending on the average of Akaike Information Criteria (AIC) and Bayesian information criteria (BIC).  

The impact of economic planning in improving the profits of beekeeping fields-Halabja governorate as a model

Pages 193-203

Yaseen Abdulrahman Ahmed, Rizgar Abdlkarim Abdlaziz, Kamaran Qader Yaqub, Burhan Ali Mohammed

Abstract The research aimed to identify the extent to which the adoption of economic planning for production contributed to improving the profits of the beekeeping fields in the province of Halabja, by taking a random sample consisting of 30 fields, which represents 15% of the study population. The necessary data and information for the study were collected by means of a questionnaire based on cross-sectional data for the production season 2020. The production function was formulated and estimated using the Cobb Douglas function to determine the most important factors affecting the quantities produced from honey. The research also aimed to find partial economic derivatives and make a decision about the optimal resources combination that maximizes profit. The following results were obtained: 1. The number of beehives, the number of human working days, and years of experience are among the most important factors affecting the production of bee honey, as these factors are responsible for 92% of the changes in the quantities produced.2. The beekeeping fields conduct their business within an increasing return to scale.3. The profit in the beekeeping fields reaches the maximum by choosing the optimal input combination, which is estimated at 160 beehives and 160 working days for the two production inputs, the number of beehives and the number of human working days, respectively.  

The use of linear discriminant analysis to determine the variables affecting cancer diseases

Volume 13, Issue 1, Spring 2023, Pages 85-102

Daham Owaid Matrood, Osama Abdulazeez Kadhim Al-Quraishi

Abstract The method of discriminant analysis is one of the multivariate statistical methods that used to deal with descriptive data, and it depends on building a discrimination function , which is a linear combination of a set of independent variables, and this function works to reduce the similarity in classification errors. Discriminate analysis is used to classify one or more items into correct groups with the lowest possible classification error. The linear discriminate function was introduced by (Fisher) in (1936), who suggested that the classification should be based on a linear combination of the discriminating variables. By maximizing group differences on the one hand and minimizing differences within groups on the other hand, this method is suitable when the classification error is as low as possible. Work was done on the empirical work method, in which we begin to observe the problem, then hypotheses were made for it then tested, that is, by selecting a random sample and generalizing its results to the community. Determine the factors affecting the incidence of lung cancer and bone cancer and classifying the data using the linear discrimination function in order to reach the best classification for some types of cancerous tumors on the basis of the probability criterion of the least possible classification error. The most important factor affecting the incidence of lung and bone cancer is the gender of the patient, then the period of stay in the hospital, and finally the work of the patient  

Study Some Risk Factors of Spontaneous Abortion by Using Canonical Correlation Analysis

Volume 12, Issue 2, Autumn 2022, Pages 317-333

Abbas Gulmurad Beg Murad, Sozan Saber Haider

Abstract Canonical correlation analysis (CCA) means a involving several dimensions investigative statistical procedure that operates on the same concept as the principal component analysis. The primary occasion of it is the expedition of correlations between two sets of variables on the identical exploratory items. Furthermore, the PCA technique deals with one case study data only. It tries to decrease the general dimensional of the sample data using several linear collections of the primary variables.Some more packages can be downloaded and installed likewise (mainly the R programming codes insides packages CCA, CCP, insides CC).The case study be formed of two sample data where each dataset represents (100) pregnant women localities in the Sulaimani General Hospital. The first dataset contains measurements of biological metrics of two variables (Type of abortion, duration of abortion in weeks), and the second dataset contains measurements of three variables (wife's age, Occupation, and residence).The main idea is to by some means correlate both sets to explain what biometrics can correlate which each other. The way of replying this is to implement canonical correlation procedure described with additional tools to expedite the understanding of the outcomes in this study.  

Delegation, empowerment, and their impact on decision-making At the representation of the Ministry of Education in Erbil (A field study)

Volume 12, Issue 1, Winter 2022, Pages 99-121

Ayman Ismat Taha

Abstract The study aimed to identify delegation, empowerment, and their impact on decision-making from the point of view of the middle management in the representation of the Ministry of Education in Erbil. The researcher used a controlled questionnaire to achieve the objectives of the study, as it was distributed to all workers in the middle administration within the organizational structure of the representation of the Ministry of Education in Erbil, and thus the study sample consisted of (24) unit managers and division officials. And I extracted the arithmetic means, standard deviations, and the multiple regression equation in order to answer the study questions and its hypotheses, and accordingly the study reached the following conclusion: "There is a statistically significant effect at the significance level (a≤0.05) for participation in power, granting powers, training and motivation in decision-making", After conducting the statistical analysis, the study concluded that there is a statistically significant effect of delegation and empowerment on decision-making at a rate of (95.7%), The study presented a set of directives, the most important of which were: Allowing highly skilled and experienced workers to participate in power and express their opinions in decision-making.

 

The Dimensions of the chameleon organization An entrance to improve customer relationship management An exploratory study of the opinions of a sample of managers in Zain Iraq Company for communications

Volume 12, Issue 2, Autumn 2022, Pages 146-185

Barzan Ali Hussein Al Sabawi, Alaa Abdel-Salam Yahya Al-Hamdani

Abstract The study aims to diagnose the relationship and the impact between the dimensions of the chameleon organization and the customer relationship management. Based on that the problem of the study was represented in the following main question (How can the dimensions of the chameleon organization be employed for enhancing customer relationship management?). In order to answer the question of the study, a hypothetical scheme was formulated to express the relationship between its main variables and the trends of their influences represented by (the chameleon organization as an “independent” variable, the customer relationship management “dependent” variable). To verify the relationship and the effect between the variables of study and their sub-dimensions, the Zain Iraq Telecom Company was chosen as a field of study, and the managers in the company were chosen as a sample for the study. The number of participants reached to (319).In order to collect the data and information required for the study, a questionnaire was designed as a main tool in data collection process. The sub-dimensions of the variables were included within (59) questions included in the questionnaire based on many scientific sources that discussed the contents of the study. The descriptive analytical approach was utilized in an attempt to answer the questions of the study and test its hypotheses using several statistical methods. Its results reinforce the hypotheses of the study, the positivity of its objectives, and the validity of its scheme. The field study have proved results that are consistent with the study's objectives and its main philosophy which also proved the existence of relationships between the investigated variables. The study reached a set of conclusions, the most important are: The results of the analysis reached by the study confirm that the dimensions of the chameleon organization contribute in enhancing the customer relationship management. In addition to the contribution of the sub-dimensions of the main variables in enhancing the customer relationship management in the organization. The study reached many conclusions, the most important one is the need to choose the appropriate time of moving to the chameleon organization and employ the organization to improve the patterns of its relations with customers in order to enhance customer relationship management within the industry in which the researched organization operates.

Marketing Opportunities as Entry to Enhance Customer Value A Pilot Study of the Opining of a Specimen of Workers for a Number of Quick Meals Restaurants in the City of Mosul

Volume 12, Issue 1, Winter 2022, Pages 45-67

Walaa Jamal Al-D. Al-N., Layla J. K.

Abstract The current research aims to determine the importance of marketing opportunities in enhancing the customer's value in a number of fast food restaurants in the city of Mosul. Marketing opportunities are one of the external environment opportunities available to the researched organizations to its customers, and accordingly many questions have been raised about the research problem, including whether there is an effect of marketing opportunities in enhancing the customer's value? Several hypotheses are derived from it the nature of the relationship and the effect between the two research variables. A sample of (30) Individuals was selected, the questionnaire was approved to obtain the data, and statistical methods were used in analyzing the data and extracting the results using the statistical program (spss). The research reached conclusions, including the presence of a significant effect of marketing opportunities on the value of the customer, and the research ended with a set of proposals that benefit the researched organizations.

 

Measuring the quality of profits after applying the joint audit of a sample of private shareholding banks listed in the Iraq Stock Exchange

Volume 12, Issue 2, Autumn 2022, Pages 292-317

. ., Noor Ahmed Kamal

Abstract The audit process is one of the important accounting operations that help the official to control the activities in the company or facility in a professional manner, using professional and scientific auditing steps that improve the quality of their work and their profits. Therefore, we find the private participating banks listed in the Iraq Stock Exchange looking for everything new to implement the important audit process and as a result Therefore, the joint audit was applied after the year 2016 after it was using the single audit (before applying the joint audit).In this research, the profit quality (profit continuity) was measured for a sample of private banks after applying the joint audit. The profit quality was calculated for (10) private shareholding banks listed in the Iraq Stock Exchange for the period of time (2016-2020) using the regression analysis method. , relying on official data and information for each bank, and the most important conclusions reached by the research is that most of the sample banks, if not all of them, do not have quality profits because the marginal slope parameter of the equation for its estimation and calculation is negative values, and this indicates the lack of quality in profits, even if some values Positive, but it is close to zero, which indicates the quality of temporary profits that tend to disappear after applying the joint audit.  

The Impact of Adopting the Green Information Technology Cycle to Achieve Sustainable Manufacturing: A Field Study of a Sample of Engineers and Technicians at the Gas Power Plant in Sulaymaniyah Governorate

Volume 12, Issue 2, Autumn 2022, Pages 22-41

Ammar Awad, Rebaz Borhan

Abstract Research seeks to achieve several objectives, the most important of which is to analyze the relationship between the green information technology cycle as an independent variable and its impact on the sustainable manufacturing variable in the production organization research sample. Research gains importance by addressing the subject of green information technology and sustainability in industrialization, which productive organizations seek to adopt in order to reduce their negative impacts on the environment and society. The main question is:What is the role of the green information technology cycle in achieving sustainable Manufacturing in the Organization's research sample?To answer them, the default search model was designed to reflect the nature of the correlation and impact relationships between search variables through a set of hypotheses. The Sulaymaniyah Province Gas Power Plant was used as a search field. The form adopted resolution as the main search tool and reached the sample. (87) individuals as well as field interviews conducted by the researchers with the station manager and a number of engineers and technicians to obtain the data and information analyzed.  

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