Abstract: Single index model (SIMo) has become one of the most important semiparametric to overcome the dimensionality problem. This model work on summarizes the effects of the independent variables within a single variable and refers to them as the index. In this paper, the Bayesian hierarchical model is constructed to estimate the parameters and the unknown nonparametric function for the single index when the response variable is censored. In addition, to get a head start on finding the unknown nonparametric link function, we assume it follows the Gaussian process distribution. The Laplace distribution will be used as a prior distribution for the coefficient vector β when variables are being selected. The performance of the suggested technique is evaluated by applying it to simulation examples and actual data.

Abstract: The Current Research Aims To Measure The Impact Of Entrepreneurial Attitude On The Entrepreneurial Behavior Of Undergraduate Students In Private Colleges And Universities In Maysan Governorate. Entrepreneurial Attitude Was Measured, Represented By Its Dimensions (Need For Achievement, Creative tendency/innovation, Need for autonomy/independence, Calculated risk-taking, Drive and determination). Entrepreneurial Behavior Was Expressed In Three Dimensions: (Initiative, Opportunity, And Risk). The Research Used The Questionnaire As A Tool For Collecting Data. (432) Questionnaire Forms Were Distributed To A Random Sample Of Primary Studies Students In Maysan Governorate. (400) Questionnaires Were Retrieved, Valid For Statistical Analysis. The Collected Data Was Analyzed Using A Set Of Statistical Tests. Available In The Statistical Programs SPSS V.25 and Amos V.25, and by Relying On The Descriptive Analytical Approach, The Study Reached A Number Of Results, The Most Important Of Which Is The Existence Of A Direct Impact Of Entrepreneurial attitude On The Entrepreneurial Behavior Of Students.

Abstract: This longitudinal study investigates the dynamic relationship between environmental, social, and corporate governance (ESG) performance and the cost of equity in listed companies in Iraq from 2016 to 2022. Utilizing a comprehensive dataset spanning multiple years, the study examines the evolving nature of this relationship over the specified time period. The research findings reveal a significant negative correlation between ESG performance and the cost of equity, indicating that companies with higher ESG scores tend to have lower costs of equity capital. Furthermore, the study explores the moderating effect of corporate financial inflexibility on this relationship. Results indicate that financial inflexibility acts as a moderator, decreasing the impact of ESG performance on the cost of equity capital in a decreasing direction. These findings contribute to the understanding of how corporate inflexibility influences the relationship between ESG practices and the cost of equity in the Iraqi context.

Abstract: The study aims to compare the scheduling of nurses at work on dual shifts and the scheduling of doctors at work with triple shifts, Where Good scheduling contributes to increasing the well-being of workers and achieving their satisfaction, thus focusing their interests in providing services, where Organizations today invest their resources optimally through the scheduling process, which is the process of allocating those resources in a certain period of time by achieving a set of constraints , as it has an important role in achieving the goals of organizations and increasing their efficiency, as the service production system in most service organizations, especially Nasiriyah Heart Hospital, suffers from a large momentum in the numbers of patients and the Hospital providing health services to all governorates and working to improve the service provided to customers (patients). Nasiriyah Heart Hospital was chosen to represent the study population, while the sample was chosen by the number of doctors (Senior resident) in all departments of the hospital, and the number of nurses in the children’s lobby. the study problem was formulated in the MILP method (mixed integer liner programming) and solved it using the GA genetic algorithm, which is one of the advanced modern quantitative methods that have efficiency and speed in solving the scheduling problem and was implemented through the MATLAB 2023b program. where the problem of scheduling staff, including doctors (senior residents) in the hospital and nurses who work in the children's lobby, has been solved and a comparison. As this, the study found that the genetic algorithm has efficiency and speed in solving the problem of scheduling workers and reaching the optimal solution very quickly, and the constraints imposed on the scheduling of nurses are more flexible compared to the scheduling of doctors because of the large number of nurses

Abstract: The study aims to know the liquidity index and its role in financial stability in the banking system, given that banks are one of the important elements in building the economy and through them the economic stability of the country is enhanced. This importance comes from the effective role of banks as mediating institutions between supply and demand units in addition to providing all modern banking services. Therefore, The liquidity index is considered one of the important indicators that reflect the bank’s activity in terms of the strength of its balance sheet with obligations to others, as well as the extent of its commitment to the required international standards and instructions issued by the Central Bank of Iraq, which prompted us to choose the research topic, on a sample of Iraqi commercial banks for the period between (2018 to 2022). ) for six commercial banks. The descriptive analytical approach was adopted based on audited financial statements taken from the annual reports of commercial banks listed on the Iraqi Stock Exchange. The research problem is based on whether there is a relationship between the liquidity index and banking stability, which proves the validity of the study’s hypothesis that there is a relationship. There is evidence between the variables of the study, namely bank liquidity measures and the extent of their impact on banking stability. The most important conclusions and recommendations were also reached to overcome bank liquidity risks

Abstract: The main goal of the current study is to measure the role of marketing strategies through social media represented by (entertainment, personalization, electronic, and trendy word of mouth) in customer immersion represented by (interest, comprehension, enthusiasm, Identity, and interaction) among a sample of private university students. In Babylon Governorate, the study sample consisted of (393) male and female students. Accordingly, the problem of the study was formulated in terms of the relationship between the variables included in the study, as a result of which the objectives of the study were determined, which were represented in the hypothetical plan, and the formulation of the special hypotheses that were measured in the package was crystallized. Statistical analysis of structural equation modelling using the least squares method (SPSS.V.26) & (AMOS.V.26). To analyze what was provided by the study administration, a set of statistical methods were used, represented by exploratory and confirmatory factor analysis, Cronbach’s alpha coefficient, and the coefficient of determination (R2). The normal distribution of the data, the descriptive statistics represented by the arithmetic mean, the standard deviation, and the correlation coefficient. The results of the study showed a clear and important awareness of the relationship between marketing strategies via social media and customer immersion through descriptive analysis of the study variables, as well as the existence of a significant correlation and influence relationship. Positive statistical significance between social media marketing strategies and customer immersion, through showing the management of private universities in Babylon Governorate, directly and indirectly, in a way that ensures a high level of competitiveness, enhances sustainable institutional performance and raises the efficiency and productive effectiveness of the educational service, and thus achieves greater attraction for customers to purchase university scientific services.

Abstract: The research aims mainly at scientific consolidation by explaining the role of green value chain technology in achieving environmental sustainability in economic units, especially industrial ones, by identifying green value chain technology as well as identifying environmental sustainability and the requirements for achieving it. To achieve the research goal, the researcher used... a deductive approach in explaining the importance of the green value chain and its impact on achieving environmental sustainability in economic units. The researcher reached several conclusions, the most important of which is that the concept of the green value chain is one of the most important modern concepts for economic units because it seeks to preserve the environment by creating environmental value for customers, and that the application of the green value chain is considered a cornerstone in reducing pollutants and harmful environmental effects.

Abstract: The current research, aims to shed light on the effect of shared Market-knowledge in creating customer value for a sample of faculty members in the Middle Euphrates region. The sample size was (156). The research problem was represented by the weakness of customer value or some of its contents and dimensions in the sample studied. The research problem was formulated with a main question that states (what is the role of Market-knowledge in creating customer value). The Market-knowledge variable includes three main dimensions: (customer knowledge, competitor knowledge, and market research). As for the customer value creation variable, it included four dimensions: (time value, mental perceived value, emotional value, and monetary value). For the purpose of achieving the research objectives, the descriptive analytical method and the questionnaire were relied upon to collect data related to the research variables, and then analyzed using some statistical methods such as (arith,metic, mean, standard, deviation, and Pearson correlation coefficient), and the statistical program (SPSS.V24) was also used C (Amos.V24) to know the customer and a set of results were reached, most notably the existence of a correlation and a statistically significant effect to remove Market-knowledge in creating customer value.

Abstract: The research aims to test the capital structure according to the pecking order theory and its dimensions (retained earnings ratio, debt ratio, common stock ratio) and their impact on the financial performance of companies. The study addresses one of the modern theories of capital structure, which is one of the most important topics that have received attention in scientific research in the field of financial management. Many theories have emerged regarding the choice of the appropriate capital structure for the company and changing its financing behavior. This research will explore the concept of each theory, focusing on the pecking order theory and its impact on financial performance, relying on data and financial statements published in the Iraq Stock Exchange for Iraqi agricultural companies. Five companies were selected based on the availability of the required data, which are (Iraqi Meat Production and Marketing, Modern Animal Production, Middle Eastern fish Production and Marketing, National Agricultural Production Company, Iraqi Agricultural Products) during the research period from 2010 to 2022. The research problem focuses on identifying the most effective ways to build a capital structure in Iraqi companies, and choosing the optimal approach in balancing between internal and external financing. It also aims to identify the most suitable sources of financing that align with the financial, economic, and political conditions in Iraq, and how these choices affect the financial performance of the companies in the study sample. The main hypothesis of the research assumes a statistically significant relationship between the variables of the first group (capital structure within the framework of the pecking order theory) and the variables of the second group (financial performance) for the companies in the study sample. The indicators used in the research represent the pecking order theory indicators (retained earnings, loans, common stock) and profitability indicators to measure financial performance, including return on assets, return on equity and profit margin. A set of statistical procedures was used to analyze the research data, using statistical description through the arithmetic mean, standard deviation, and median to obtain a preliminary statistical description. To find the correlational relationship and its significance, legal correlation analysis was used, which estimates the intertwined relationship between two groups of variables: the first group (independent variables) and the second group (dependent variables). The research concluded with several results, the most important of which is the influential relationship of the capital structure indicators according to the pecking order theory on the financial performance of the companies in the study sample. The research also presented a set of recommendations, the most important of which is to enhance financial awareness about retained earnings through workshops and introductory courses that Iraqi companies should conduct to enhance shareholders’ understanding of the importance of the retained earnings policy, as well as the optimal use of these funds by the company’s management to maximize the profitability of the company and its shareholders, relying on retained earnings as a primary source of financing.

Abstract: The current research aims to measure the role of disclosure of operating sectors in accordance with the financial reporting standard IFRS8 to improve the transparency of financial reporting among a sample of Iraqi commercial banks listed on the Iraq Stock Exchange, for the financial period (2019-2023), which is represented by (42) banks. The research was adopted Based on the applied approach and its impact, the research sample included a group of banks included in the Iraqi stock market, numbering (5) banks (Al-Mansour Investment, the National Bank of Iraq, the Credit Bank of Iraq, the Gulf Bank, and the Arab Levant Bank). The reason for choosing these banks is due to their distinctive features. In order to suit the research variables and their requirements in the short and long term, the study came out with a set of recommendations, the first of which was that IFRS 8 enhances the transparency of financial reporting by providing detailed information about the company’s performance in each operational sector, and this shows the banks’ interest in disclosing information such as revenues and expenses. And the profits, losses, assets and liabilities of each operating segment separately, which helps investors and other users better understand the company's performance.

Abstract: The research shows the impact of banking risks represented by liquidity risks on banking stability. For a sample of banks listed on the Iraq Stock Exchange. . The research was conducted on (3) commercial banks listed on the stock market for the period (210-2022). The research relied on the annual financial statements of sample banks searched. Financial indicators were also used to measure the research variables. The research relied on two indicators of liquidity risks (cash in banks / total deposits, loans and advances / total deposits). The research reached a set of conclusions, the most important of which is: the existence of an inverse relationship between liquidity risks and banking stability. The research also showed that liquidity risk has a clear impact on banking stability. The research concluded with a set of recommendations, the most important of which are: maintaining high and good levels of banking stability. Through risk management because of its an important role in raising the level of stability and thus reducing the severity of the impact of the risks to which the commercial bank is exposed. Search

Abstract: The research aims to highlight and identify the ability of value co-creation and its effect on improving tourism companies' behavioral intentions. Tourism companies are working to develop their business by many means, including working to make the customer a partner in their business by creating value with the participation of both parties, which enhances the company's position with the customer and thus influences his future behavioral intentions through buying back or spreading word of mouth to attract the largest number of other customers or paying higher prices for the service provided. Therefore, the research established a theoretical framework for the concept of value co-creation, a new and significant perspective that companies are focusing on and which is now considered a modern field of study in marketing management. The aim of the research is to understand the variables and dimensions of both value co-creation, which includes dialogue, access, and risk, and behavioral intentions, which also include purchase intention and word of mouth. Researchers are applying the study to a sample of tourist company customers in the Middle Euphrates region. The study included a sample of 215 tourist company customers. We used the questionnaire form for data collection and the statistical program Spss.v.26 for data analysis and result delivery. The research reached a set of results, the most important of which are: the existence of an impact relationship between the value co-creation variable and behavioral intentions, where value co-creation contributes to guiding the behavioral intentions of customers, making the customer feel satisfied and loyal to the company, and achieving maximum benefit through the mutual relationship of value creation between the customer and the company.

Abstract: Modeling and forecasting ordinal outcomes has become a core study for many statisticians because of the many forms of data encountered in real life, that have such a format. Several authors have proposed different approaches in modeling this type of data either in classical approaches (Mc Cullagh, 1980) or from a Bayesian perspective (Albert and Chib, 1993) (Cowles et al., 1996). One commonly adopted method of modeling ordinal data is that the observed ordinal scores have a correspondence with the latent variable through a set of cut points. Sometimes there are some difficulties in estimation. One of these categories is koto. (Albert and Chib, 1993) proposed an ordinal model in a Bayesian framework that fuzzy-collaborates prior on the cut-point parameters. The approach is used to estimate these parameters through their posterior distribution. We then compare our results after prediction with ordinal logistic regression to see which methods through which we obtain the best estimates.

Abstract: The aim of the current research is to determine the impact of knowledge sharing on knowledge management performance according to the perception of faculty members of private universities in the Middle Euphrates, based on a major problem represented by many questions: the extent of awareness of the relationship of influence and correlation between variables in the field, and to form an expressive, intellectual framework for the study; knowledge sharing was adopted as a variable. Independently on the dimension (collecting knowledge and donating knowledge) and knowledge management performance as a dependent variable on the dimension (performance toward customers and financial performance). To achieve the research objectives, the questionnaire was adopted to collect data related to the research variables, as it represented the research community in private universities in the Middle Euphrates. The research sample was represented by (156) members of the teaching staff, and then analyzed by adopting some statistical methods such as (arithmetic mean and deviation). The standard, Pearson correlation coefficient, and coefficient of variation were used to test the scale (Crownbach's alpha, factor analysis). The statistical program (SPSS.V.27) and the program (27.Amos.V) were also used to test the hypotheses, and the results of the research showed the existence of an influence and correlation between the research variables.

Abstract: The research aims to study the level of estimation of the Real value of stocks using relative valuation models in building the investment portfolio for the stocks of the companies under study. The study population is represented by the Iraq Stock Exchange. The study sample, which was chosen in a conditional purposive manner, included (10) companies listed on the Iraq Stock Exchange. Data and information were collected through the financial statements issued by the study sample companies and the financial reports issued by the Iraq Stock Exchange for the period (2013-2022). The researcher also adopted financial and statistical methods. The economic methods were represented by trading volumes, ownership, market value of the share, earnings per share, and the real value of the share. To extract the required results, the program (Excel, 2010; 15Minitab.v.) was used, and the study reached a set of conclusions, the most important of which was that better diversification in the investment portfolio could be achieved by building a diversified portfolio of common stocks that belong to different sectors and have risks. And various benefits, The most important recommendation included the necessity of directing investors in the Iraqi Stock Exchange to focus their investments and trading on companies that have profitable indicators to achieve high returns and good capital gains as well.

Abstract: The importance of industrial cities stems from being an important factor in developing the industrial sector. It also helps in establishing factories and investments in the country, as it provides local and foreign investors with the infrastructure and services necessary to establish industrial projects, in addition to reducing the unemployment rate in society. Industrial cities also occupy a major place among the concerns of economic policies. In order to develop and strengthen these cities, many countries are adopting many strategies due to the great interest that the latter receives from countries around the world as the best tool for enhancing the productive and competitive capabilities of the industrial sector, in addition to its ability to activate , interconnection and economic interactions between countries and reduce the risks of competition with products. Imported. Especially with the ongoing liberalization of markets, the research aims to study the reality of investment in industrial cities and how to benefit from the Saudi experience in establishing , industrial cities with the aim of diversifying the economy and not relying on one sector to supplement the country’s needs. Budgets.

Abstract: The research aims to measure the ability of marketing flexibility to enhance the marketing excellence of private universities and colleges to achieve communication and success". This requires them to "possess knowledge about the term marketing flexibility in order to contain all the variables surrounding it. Today, marketing flexibility represents a gateway to absorbing the changes that link the organization with its customers, which leads it to the following". To the validity of its adopted decisions, the research problem was represented by a number of questions with the aim of identifying the intellectual frameworks for its variables, and the descriptive approach was used, to reach the desired results, and the research was reinforced with a set of hypotheses that were tested through a set of statistical analyzes that reflected the reality of those hypotheses to reach The result that supports the main hypotheses of the research, and the universities and private colleges in the "Middle Euphrates region, represented by (administrative leaders), were chosen in the field to study and test their hypotheses". The sample size was (152) leaders, and the questionnaire form was adopted as a main tool in collecting data related to the field side of the research, and it was analyzed by The Statistical Package for Social Science Applications (SPSS.v.29) through the use of statistical methods (Mean, Weighted Mean, Simple And Multiple Correlation "Coefficient, And Simple And Multiple Regression). The researcher reached a number of conclusions, the most important of which is that marketing flexibility has a significant correlation and impact on marketing excellence". The study concluded with a set of recommendations.

Abstract: Organizations have used the Failure Mode and its Effects Analysis (FMEA) technique, which is considered one of the most effective methods in the industry and is of outstanding importance for quality management to identify known and potential errors. This study aims to use the Failure Mode and its Effects Analysis technique in improving the overall equipment effectiveness (OEE), representing a community The study was the centrifugation station, one of the stations of the production department in the Al-Ittihad Sugar Refining Plant. The study sample was (16 batch centrifugal). The study used the Pearson correlation coefficient to prove that using the (FMEA) technique leads to improving (OEE) indicators. The study demonstrated the existence of an inverse correlation between the failure mode technique, analysis of its effects, and overall equipment effectiveness, and it came up with a set of recommendations, the most prominent of which is focusing on conducting periodic inspection of equipment at close intervals, as it contributes to early detection of potential failure modes and taking measures that prevent failure from occurring or reduce its effects on the equipment.

Abstract: Most Iraqi companies suffer from high costs of their products, and they lack the application of modern methods in measuring and determining costs, and they lack the use of contemporary cost techniques that would reduce product costs and improve the competitive position of economic units. Reducing costs is one of the most important strategies adopted by economic units to achieve competitive advantage and requires an integrated framework for cost management. Hence, the process of relying on traditional systems for measuring costs should be reconsidered. Therefore, the current research worked on adopting the use of modern methods for measuring cost, which is an input. Cost is based on attributes in response to the need of economic units for modern methods that are compatible with changes in the modern environment. The current research, titled (An approach to measuring costs based on specifications with the aim of reducing costs), has designed its methodology to identify the basic problem represented by clarifying the cognitive foundations of costing technology based on specifications and its role in reducing costs, and by studying and analyzing the possibility of applying this technology in Iraqi industrial companies in achieving customer requirements and rationalizing resources and thus reduce costs

Abstract: The problem of missing data is a major obstacle for researchers in the process of data analysis in various fields, and this problem appears frequently in all fields of social, medical, astronomical studies, clinical trials, and others. The presence of such a problem within the data to be studied will negatively affect its analysis and then lead to misleading conclusions, and these conclusions result from the great bias caused by this problem. Therefore, this work provides a comprehensive analysis of the different methods used to solve the problem of missing data in databases. It identifies the different types of missing data and points out the most common types of regression analysis. It also aims to introduce the reader to many methods for solving the problem of missing data in regression analysis, while explaining how these methods affect the final conclusions of the study. Paper type: Promotion paper

Abstract: The research aims to measure environmental and social disclosure and its reflection on the quality of accounting profits while demonstrating the importance of disclosure of the environmental and social dimension and its impact on enhancing the quality of accounting profits, as well as the benefits of preparing reports on the environmental and social dimension and improving the information environment. Beneficiaries, including investors, can know the strength, performance and success rate of the economic unit through environmental and social disclosure, sustainability reports and the information they contain. Therefore, the greater the level of disclosure about the environmental and social dimension that the economic unit carries out through sustainability reports, it is expected to increase the quality of accounting profits and then be reflected in an increase in the value of its shares.

Abstract: This research aims to know the extent of the existence of income smoothing practices in Iraqi commercial banks and what is its impact on stock prices and to know the motives and reasons for adopting the management of banks operating in the Iraqi Stock Exchange to practice income smoothing behavior, and to clarify the impact of income smoothing practices on stock prices in sample banks. The research aims to ensure that the banks in the research sample likely to practice income smoothing have reaped the benefits of positive changes in their stock prices. The research reached a set of conclusions, the most important of which is that the phenomenon of income smoothing clearly affects the stock prices of banks practicing income smoothing. This prompted the researcher to present a set of recommendations, the most important of which is working to expand the understanding and awareness of users of financial statements of income smoothing practices and their impact on distorting the image of financial statements, as well as urging accountants and auditors to follow supervisory and other methods to ensure the accuracy and validity of accounting work and work to reduce flexibility. Which are provided by the accounting rules and standards that departments exploit to practice income-smoothing behaviour.

Abstract: This research aimed to design a competency model for green marketing managers. The research was applied in terms of purpose and exploratory in terms of method, which was used for snowball sampling. Experts in this field were interviewed in the form of semi-structured interviews, and the desired themes were extracted. The results of the analysis show that among the dimensions of green marketing managers’ competencies, respectively, the “green knowledge” (0.1512), “green networking (0.1464), “green skill (0.1463), the “green ability (0.1425), the “green attitude (0.1416), the “green behavior (0.1378), the “green awareness (0. 0.1340) are from the most to the least important.

Abstract: Monetary dominance is a set of measures undertaken by the central bank to maintain the stability of the general level of prices and reduce inflation rates. Instead, the financial authorities should not explain the desire to increase public expenditures. This difference in motives made Iraq, in the past twenty years, a measure A fundamental rethinking of how central banks should function. This rethinking has led to major changes in how central banks operate, and we are now in an era in which central banks in many countries around the world have achieved remarkable success – keeping inflation low, while striving to grow their economies.

Abstract: The legal reserve is an essential indicator of monetary policy. Therefore, we will explain its effect on the cash credit of the banking sector, and this is the goal of the study, due to its great importance in maintaining the liquidity of Iraqi banks and benefiting from their reserves in profitable and good investments. Therefore, the effect of (the independent variable, the legal reserve) was measured and analyzed on (the dependent variables), which are (total cash credit, cash credit to the private sector, and cash credit to the public sector) for the period (2010-2022). Meta-analytical and meta-analytical methods were used through the statistical program (spss). The research has shown a significant effect of the legal reserve variable on the dependent variables, which are.(total cash credit, cash credit to the private sector, and cash credit to the public sector). This is because the legal reserve is a means of safety for depositors in banks, which contributes to increasing deposits in the banking sector, which in turn contributes to expanding the banking sector's ability to grant cash credit. Due to the relationship between the legal reserve and the total cash credit, the research recommends providing support to the banking sector to maintain banking liquidity and control the volume of credit granted.