Abstract: In the last fifty years, considerable efforts have been made into the development of ridge regression model, which employs a symmetric penalty function about 0, continuous and non-decreasing in (0, ∞). The reciprocal ridge regression model is an extension of the ridge regression, which employs a decreasing penalty function that is continuous at 0 and converges to infinity when the regression coefficients become closer to zero in the interval (0, ∞). It is well known that the ridge regression is a special case from bridge regression (Frank and Friedman, 1993), whereas the reciprocal ridge regression is a special case from reciprocal bridge regression (Song and Liang, 2015). The objective of this thesis is to examine if the Bayesian reciprocal ridge regression can provide better performance in prediction than Bayesian ridge regression when handling multicollinearity and highdimensional problems. Simulation results and a popular air pollution data analyses show that both approaches have good mixing properties and perform comparably to each to other in terms of prediction accuracy.

Abstract: The current research dealt with an important topic for cost accounting and management accounting that revolves around the relationship between product life cycle costing technology and the blue ocean strategy technology. The research methodology was designed to identify and analyze the basic problem, which is represented by the economic units suffering from the high costs of their products and the intensity of competition with imported products, in addition to the lack of... These units apply contemporary costing techniques, including product life cycle costing technology, blue ocean strategy, and other techniques. Thus, the research aims to clarify the cognitive foundations of both the product life cycle costing technique and the Blue Ocean Strategy, as well as clarifying the role of the product life cycle costing technique and the extent of its impact on the Blue Ocean Strategy if applied by the economic unit. In order to achieve the research goal, the researcher relied on To the deductive approach in writing the theoretical side, while the applied side was based on the inductive approach, as it was based on a group of methods such as personal interviews with specialists and engineers, in addition to obtaining financial data, as work was done to apply the product life cycle costing technique and its role in implementing the ocean strategy. Blue in one of the laboratories of the General Company for Electrical and Electronic Industries, which is the Akkad laboratory for the manufacture of electric heaters. The 120-liter electric heater was chosen as a sample for the research. Based on the theoretical and applied study, a set of conclusions were summarizedT The most important of themTechnical application helps HProduct life cycle costs And C to reduce costs and improvePerformance through dispensingon Activitiesthatno Adds value, silverno About finding the Occasion designs For the mint And JLT TShepherd Exploitation optimum For resources Applying the dimensions of the Blue Ocean Strategy also contributes to achieving uniqueness from other competitors by providing innovative products.

Abstract: The primary goal of the research is to examine how to effectively communicate the quality function and highlight how it contributes to increasing product value and gaining a competitive edge in a way that is both appropriate for the demands of the modern business world and appropriate for the state of the Iraqi business environment at the moment. This year was chosen because it is more reflective of the factory's present situation than previous years, as well as the factory's vulnerability to the issue of depreciation. The men's clothing factory in Najaf was applied to the men's suit product for the fiscal year ending on 31/12/2022. The research came to several conclusions, the most significant of which was that there is a possibility of applying the technology of deploying the quality function in light of the strategic approach to cost management in order to improve the value of the product in terms of improving its functional entitlements and reducing its costs, and this application helps to achieve competitive advantage by improving the indicators of cost, quality, time, flexibility, creativity, or innovation. Products and not achieving competitive advantage this year when compared with competing products to improve customer satisfaction and competitive advantage through the entire product development process, allowing economic units to provide high-quality products.

Abstract: This research aims to identify financial policy and the extent of its contribution to influencing the phenomenon of unemployment, creating new job opportunities, and increasing public revenues, as well as addressing public debt and its effects on unemployment. Financial policy has been linked to the nature of economic and social conditions and the problems it faces. The country and this research deal with analyzing the role of fiscal policy and some of its variables represented by public revenues and public debt . The unemployment rate in Iraq during the period 2004-2022 and the extent of the success of the fiscal policy and its support for raising economic growth rates. Some fiscal policy variables (public revenues and public debt) and the growth rate were studied, as were the role of these variables in the unemployment rate and how to reduce this rate.

Abstract: The world is experiencing rapid and qualitative developments and changes in the fields of knowledge and its applications, as most knowledge organizations, including health institutions, seek, with various plans and means, to confront the major challenges, modern technological developments, and knowledge enrichment, keeping pace with the major updates taking place. This obliges the leaders of these organizations to the necessity of shifting towards modern, more flexible organizational patterns and ensuring that The availability of distinguished skilled people, their training, the development of their capabilities, and the development of their skills, while adopting management concepts that focus on intangible assets, or what is known as the term psychological capital, which appeared in the late nineties of the 20th century, as mentioned by the psychologist (Martin Seligman ) ) with the aim of focusing on the reproductive characteristics of the individual. In order to face challenges, develop his work, and excel in it, he must enjoy good psychological health. From the above, we see that the concept of positive psychological capital is a very important term in all aspects. As it stimulates all the positive qualities of the individual in order to accomplish his work and achieve prosperity in the individual’s psyche, which positively affects the individual’s work while performing his duties. Health and well-being in the workplace does not only mean paying attention to the basic needs of employees and encouraging them to make more efforts to achieve professional ambitions and overcome problems. The challenges and difficulties posed by the modern work environment mean fostering a healthy psychological climate that makes the work environment more positive, which reduces work pressures, brings out the best and the best from the capabilities of employees or crew, and leads to higher levels of performance.

Abstract: The research seeks to explain the relationship between financial transfers and documentary credits, and to explain the impact of these transfers on the documentary credit and to clarify the relationship between them for the period (2009-2013) for the Iraqi banking system and through indicators of growth and change in the quantities and amounts of transfers and credits in the banking sector. The research problem was the impact of financial transfer Documentary credit on the import and export process and its impact on external transfer. The relationship between the variables of the study: financial transfer and documentary credit, where the relationship is direct between them, and where there is an effect of financial transfer on documentary credit, which makes merchants reluctance to import or export goods due to the difficult conditions for opening documentary credit, which led By conducting financial transfers, the research concluded that the relationship between the two variables is a direct relationship that leads to a decrease in one variable and an increase in the other variable, and through the indicators of growth and change that were measured, these indicators showed the growth and change rates of remittances during the period, as well as documentary credit, and they showed significant growth in financial transfers. The research reached a set of conclusions and recommendations, the most important of which is that the relationship between external financial transfer and documentary credits is a direct relationship, which is proof of the hypothesis in the research methodology, which explains the effect of both variables on each other, as the lower the credit, the higher the external transfers. The research recommended that external financial transfer and documentary credit are related to foreign trade. This clarification of the concepts of their work and the methods, methods, instructions and controls regulating the conduct of commercial operations contributes to their development.

Abstract: The problem of this research, which attempts to investigate the causes that prevent the adoption of the university entrepreneurship ecosystem and what are the obstacles that stand as a stumbling block against interaction between the two sides, the current research aims to identify the obstacles of the academic entrepreneurship ecosystem in Iraqi universities. The research included two hypotheses, the first H01: There are no university environmental obstacles that limit the cooperation of universities and other state institutions in the field of entrepreneurship, while the second hypothesis H02: There are no obstacles in the external environmental system (ecosystem) that prevent dealing with inter-entrepreneurship programs and strategies. To summarize the research, the researcher used the descriptive approach, and a questionnaire was distributed to a sample of (250) faculty members and some employees related to Iraqi universities. The most important conclusions reached by the research were the weakness of the entrepreneurial culture among university employees and the low participation of society and its institutions in shaping the university's vision and mission, in addition to the rigidity of some regulations and legislations that prevent the achievement of development at the university, such as the weakness of the technological infrastructure necessary to establish entrepreneurial projects at the university. To overcome these obstacles, the research recommended the need to prepare educational programs for researchers, faculty members and university employees about entrepreneurial trends and their requirements, and to employ material resources effectively in a way that contributes to supporting and enhancing entrepreneurial work.

Abstract: The Current Research Seeks To Identify The Role Of Learning Prowess Across Its Dimensions (Investment Learning, Exploratory Learning) On Strategic Flexibility Through Its Dimensions (Responsive Flexibility, Proactive Flexibility) In Private Banks In (Najaf, Karbala, Babel, Diwaniyah, Muthanna). The Problem Of The Study Lies In A Main Question. What Is The Nature Of The Relationship Between Learning Ambidexterity And Strategic Flexibility? The Importance Of The Research Is In Its Attempt To Describe Reality And Address The Problems Facing The Development Of Private Banks In Iraq Because This Sector Is Of Great Importance To Society And The National Economy. The Study Used A Questionnaire To Collect Data. It Distributed (155) Questionnaires To A Random Sample Of Administrative Leaders In (Private banks in the Euphrates governorates), And Retrieved (150) Questionnaires Valid For Statistical Analysis. The Collected Data Was Analyzed Using A Set Of Statistical Tests Available In The Two Statistical Programs 25spss v. And 25 amos v. The Results Were Confirmed. The Study Reached A Number Of Conclusions, The Most Important Of Which Are: The Existence Of A Correlation Between Learning Prowess And Strategic Flexibility. The Most Important Recommendations Included The Need For The Banks Sampled In The Study To Adopt An Effective Method In Terms Of Investment Learning By Relying On Existing Knowledge, Whether Explicit Or Implicit.

Abstract: The research aims to enhance the cognitive foundations of the material flow cost accounting technique and how to measure the cost according to this technique in the research sample, and to show the benefits of the information it provides, and to study and analyze sustainable performance and clarify its economic, environmental and social pillars, as most Iraqi industrial economic units suffer from high rates of environmental pollution, waste and emissions and a shortage of available resources and energy, which led to an increase in their costs, in addition to the openness of local markets to various foreign products with low prices, and thus contributed to a decline in the sales of our products, so it is necessary to apply cost-effective techniques that help reduce environmental impacts and work on the optimal exploitation of available resources and energy, and among these techniques is the material flow cost accounting technique, which is one of the environmental management accounting techniques that works to separate and identify environmental costs as hidden costs within the total cost of the product, which gives a clear picture to the unit's management about it, and thus facilitates the possibility of reducing it, which in turn contributes to reducing waste, emissions and environmental impacts to achieve sustainable performance in its economic, environmental and social dimensions to produce environmentally friendly products with low environmental impacts and high quality. To achieve the objectives of the research, the researcher applied it in one of the Iraqi industrial economic units, which is the Southern Cement General Company - Kufa Cement Factory as a sample for the research, and based on data for the year 2022, and through field visits and personal interviews with employees, the researcher reached a set of conclusions, the most important of which are: The application of material flow cost accounting improves the use of raw materials and energy, which leads to increased efficiency and reduced costs. This method also helps improve product quality and customer satisfaction, by making it more sustainable and reducing its environmental impact during use and upon final disposal. The application of material flow cost accounting requires the economic sector in the study sample to classify and measure environmental costs using environmental management accounting methods, as this enables management to know the size and value of waste, increased pollution rates, and inefficient use of available resources and energy, so that it can make decisions that lead to reducing the overall environmental impact.

Abstract: The research aims to demonstrate the appropriate methods for measuring fair value in accordance with International Standard No. 13 and to demonstrate the impact of this on improving the quality of accounting disclosure. In compliance with International Financial Reporting Standard No. 13, the study intends to discuss fair value accounting and clarify the impact of accounting measurement and disclosure in line with the fair value principle on the caliber of accounting disclosure., and thus influence the process of administrative decision-making in accordance with international standards, focusing on the International Financial Reporting Standard. The descriptive approach was relied upon in the theoretical aspect by reviewing books, periodicals, The research reached the conclusion that measuring and disclosing by giving relevant and trustworthy information that can help meet the needs of users of accounting information, fair value, can contribute to the improvement of accounting disclosure quality. It can also help by giving current and potential users useful information to aid in their various operational and strategic decision-making, as well as the information needed to estimate future cash flows from investments, operations, and financing.

Abstract: This study aims to show the impact and degree of correlation of government expenditure and public revenues in Iraq's Stock Market Year Index for the period 2004-2022 and the extent of their correlation by examining the reality of expenditures and revenues By relying on data on study variables and the reality of the Iraqi stock market through the analysis of the subordinate variable (general stock price index) and using standard methods to determine the impact of public spending (General income) on this indicator during the study period (2004-2022). The study shows that the independent variables of government expenditure and public revenues have an impact on the general index of Iraq's stock market This impact varies according to the level of economic and social development. Their effects differ depending on the type of policy pursued if an expansionist policy stimulates the economy, which has a positive impact on the market index. The research problem was to indicate the impact of government expenditure and public revenues in the Iraq Stock Market Index, which may affect all economic aspects. Through this study, we conclude that public spending has a fluctuating effect. Contrary to the impact of the public revenue index, the general index of the Iraqi securities market has the greatest impact on the general index of the Iraqi securities market. Revenue and lack of reliance on oil revenues by using other mechanisms and means of financing with the need to rationalize public expenditure as well as focusing on sources that are stable and relatively stable. This expansion of revenues may contribute to bringing to Iraq's stock market more investments.

Abstract: The current exploration means to show the effect of the interior systems of corporate administration on the nature of monetary answering to upgrade the functional presentation of Iraqi banks and address the local area and test of examination from banks recorded on the Iraq Stock Trade, and the inner components of corporate administration were estimated through three aspects: the level of managerial proprietorship, the number of board individuals and the movement of the review board during the predetermined exploration time frame between (2016-2022) and for a time of (7) years, and to investigate the outcomes, the factual program SPSS was relied upon). In the analysis of the relationship between the variables of the research and test its hypotheses. The research has reached a set of conclusions, including that there is a role for the Board of Directors in enhancing the accuracy of the model predicting the operational performance of the banks of the research sample and the researcher reached a set of recommendations, including the need for the banks of the research sample to think about ways and strategies that lead to improving their operational performance through the application of internal mechanisms of corporate governance, which is one of the most important options for the transition to a market economy

Abstract: The current research aims to investigate the effect of the brand’s heritage on the quality of the relationship. The main value and contribution of this study was its attempt to bridge the knowledge and application gap regarding the nature of those relationships between the variables of the study by focusing on a real problem based on the question: Is there a moral effect of the brand’s heritage on the quality of the relationship? The study adopted Ford brand customers in Iraq as a study population, and a sample of (250) respondents was obtained after distributing the questionnaire prepared for this purpose based on a scale from previous studies. The questionnaire was published via Google Forms on social media. The results of the questionnaire, after processing it with statistical methods according to the statistical package program (SPSS.V27) and the program (Amos.V27), showed that there is a significant effect of the brand’s heritage on the quality of the relationship with it. The study recommended that Ford brand marketers should be keen to enhance the characteristics that customers perceive about Ford brand products, which they have been dealing with for long periods, which makes them market this brand among others as a result of its distinction in historical values, its continuity and its development in a way that suits the needs and desires of current customers and attracts new customers.

Abstract: The research aims to apply the Four-Dimensional Concurrent Engineering Technique in the Kufa Cement Factory to reduce costs, as they are among the most important strategic cost management techniques in the field of cost accounting and management accounting. The research was conducted on the Kufa Cement Plant data to demonstrate the effect of using the Four-Dimensional Concurrent Engineering Technique to reduce costs.The research was based on the main hypothesis that (the use of the Four-Dimensional Concurrent Engineering Technique leads to reducing costs in the Kufa Cement Factory in a manner that is consistent with the requirements of the modern manufacturing environment).The descriptive analytical approach was followed in the theoretical aspect, and in the practical aspect, reliance was placed on the data of the Kufa Cement Plant for the fiscal year (2022), which were obtained from the financial reports, as well as through field experience and personal interviews with the laboratory employees. The research reached a number of conclusions, the most important of which is (that The Four-Dimensional Concurrent Engineering Technique is one of the important technologies that work to reduce costs during the product life cycle, starting from the planning stage all the way to research and development, without compromising the quality of the product.The research came out with a number of recommendations, including the necessity of moving the Kufa Cement Factory to apply the Four-Dimensional Concurrent Engineering Technique due to the multiple needs and desires of customers and the changing benefits and shapes of the products, as well as their role in reducing costs.

Abstract: The Iraqi economy has gone through many crises and shocks over more than thirty years, and the features of war economics and economic sanctions imposed on it by the international community have been reflected in it. Despite possessing many material resources, it was unable to confront those crises and shocks. Today, it has become subject to two economic paradoxes. The first is the emergence of a commercial consumer pattern to cope with the conditions of war and the sanctions imposed on it through many channels of commercial brokers. The second is the emergence of a consumer pattern mixed with the factors of deteriorating production efficiency and the decline of economic development. The structure of Iraqi foreign trade is a mirror through which the deteriorating reality of the structure of commodity production is reflected

Abstract: Technology has been used in many applications and fields, such as industry, medicine, agriculture, and others. The most prominent of these areas and the most impact on the economy is the technology used in the oil industry, especially in light of expectations that oil may remain the main source of energy for several decades. Technology has a clear impact on both sides of crude oil production (oil supply), as well as on crude oil consumption (oil demand). Oil technology has contributed to raising the productivity of conventional wells and has also reduced the cost of extraction. On the other hand, it has contributed significantly to the tremendous growth of oil production from non-conventional sources. Iraq's oil industry is one of the most important economic sectors, as it has large oil resources, allowing Iraq to play an important role in the international oil market. However, Iraq still relies on traditional technology. Therefore, the research will try to shed light on the stages of development of oil technology and its repercussions on the oil industry, as well as study the reality of that technology in Iraq and the mechanisms for its advancement.

Abstract: One of the most important issues for investors, creditors and in general internal and external decision makers of companies is the issue of evaluating the performance of companies. Measuring the performance of each company can be effective in determining the company's current position (the degree of success in achieving goals), future movements and directions, and improvement programs and activities. Therefore, investors and especially shareholders, need criteria that can correctly evaluate the performance of the company's management. Therefore, the present research has evaluated the impact of business intelligence and emotional intelligence on financial performance, taking into account the mediating role of innovation and network learning, using questionnaire and statistical methods and statistical software pls and Lisrel for Iraqi companies. The results indicated a positive and significant impact of emotional intelligence on financial performance through innovation and network learning.

Abstract: The research aims to know the impact of oil revenue fluctuations on the trading volume and stock turnover indicators in the Iraq Stock Exchange for the period (2003- 2005), by analyzing Iraqi oil revenues, as well as analyzing some market influences represented by the trading volume and stock turnover indicators. To achieve the research objective, the descriptive and quantitative approach was used to analyze and measure the impact of oil revenues on the performance of the Iraq Stock Exchange indicators using the program (EVIEWS 13). The research concluded that the interactive fluctuations in the volume of coverage revenues have an influential role in the performance of the limited market, the weakness of the economic structure, and the difficulty of economic assignment with these fluctuations, which affected the indicators referred to. The research reached a set of recommendations, the most important of which was for the management of the Iraq Stock Exchange to work by all available means to reduce the impact of this link between oil revenue fluctuations and the stock market by reducing reliance on capital through which the market is supported.

Abstract: The research aims to analyze the impact of cash liquidity on financial market indicators (general price and market index, trading volume index, number of shares traded index, market value index) of the Iraqi market as a model for the period from (2005-2022), as cash liquidity is one of the components of general economic policy. Which is used by the state, and performs its work by controlling the size of the money supply and changing it according to what suits and suits the economic conditions in the country, and it is considered a subject that helps financial institutions in facilitating the flow and movement of funds within the global financial markets and the general financial system. These institutions include commercial banks, banks Investment, central banks, insurance companies, brokers, and even non-banking financial institutions (such as credit unions), and the standard analysis method was used for the purpose of demonstrating the impact of cash liquidity on financial market indicators, through the use of the program (Eviews12) and drawing charts, relying on the program ( Amos Graphics), and the study came out with important conclusions, including that there are fluctuations in the liquidity of the Iraqi stock market due to the fluctuation of trading volume and stock turnover rate, and therefore the market is unbalanced and unstable in trading activity.

Abstract: This research aims to explore the role of financial technology in the investment decision-making process among a sample of administrative leaders in private banks in the Middle Euphrates region. The research focuses on the elements of security, digital payment systems, social impact, innovation, and perceived benefit. Hence, the study problem revolved around an important question: Is there a role for financial technology in the investment decisionmaking process? Accordingly, the research relied on the descriptive analytical approach to measure these variables using a questionnaire to collect data, as 400 questionnaires were distributed to administrative leaders. the results revealed a statistically significant correlation between financial technology and investment decisions. This means that the development of financial technology in private banks plays a crucial role in enhancing the ability of administrative leaders to make effective investment decisions. It also showed that private banks' support for financial technology has a significant positive impact on the investment decisions made by these leaders.

Abstract: The current study aims to measure the impact of green logistics management activities represented by (green purchasing, green storage, green transportation, and green manufacturing) in achieving environmental sustainability represented by (a sustainable economic dimension, sustainable social dimension, and sustainable environmental dimension) for a sample of employees in one of the companies. The study aimed to identify the level of availability of green logistics management activities and environmental sustainability among the study sample from Union Food Industries Company Limited. The questionnaire tool was used to measure the level of availability of green logistics management activities and environmental sustainability among the study sample. (200) questionnaires were distributed, (169) of which were retrieved, including (11) damaged questionnaires and (158) valid questionnaires for analysis, indicating that the response rate of the studied sample reached (79%), as well as seeking to achieve the conclusions that the study seeks to answer by adopting a set of statistical tools represented by the normal distribution, the structural modeling equation, Cronbach's alpha coefficient, the arithmetic mean, the standard deviation, and the Pearson correlation coefficient using the program (SPSS.V.29), and the regression coefficients that were extracted using the program (AMOS.V.28). Thus, the study concluded that there is a statistically significant correlation and influence between green logistics management activities and environmental sustainability, which contributed to reaching a set of essential conclusions related to With the target company, perhaps the most prominent of these conclusions is that green logistics management activities are governed by a good relationship with environmental sustainability, which contributes to improving the mechanisms used to achieve environmental sustainability in the company in question. The company is also keen to adopt green purchasing practices to enhance aspects of the sustainable economy and achieve the resulting benefits at the environmental and economic levels. In addition, it is beneficial for companies to adopt green purchasing practices to support sustainable social aspects and enhance the social benefits associated with them. However, implementing green purchasing strategies can contribute to building a positive reputation for the company and increasing the participation of consumers and society in general.

Abstract: The paper explores the quantile regression model, a crucial tool in various scientific fields, focusing on characterizing conditional quantile forms in Tobit regression by estimating appropriate parameters from the lasso Bayesian theorem aspect. The study employs a novel Bayesian hierarchical priors model for the Gibbs sampler procedure, combines Rayleigh distribution with standard exponential, and investigates Bayesian quantile regression estimation for the Tobit model using MCMC and Gibbs sampler techniques. . The study employs a novel Bayesian hierarchical priors model for the Gibbs sampler procedure, combines Rayleigh distribution with standard exponential, and investigates Bayesian quantile regression estimation for the Tobit model using MCMC and Gibbs sampler techniques.The recommended technique outperforms other regression models in terms of variable selection prior due to its lower mean absolute error and mean square error