Comparison Between Nelson-Olson Method and Two-Stage Limited Dependent Variables (2SLDV ) Method for the Estimation of a Simultaneous Equations System (Tobit Model)

This study relates to the estimation of a simultaneous equations system for the Tobit model where the dependent variables ( ) are limited, and this will affect the method to choose the good estimator. So, we will use new estimations methods different from the classical methods, which if used in such a case, will produce biased and inconsistent estimators which is (Nelson-Olson) method and Two- Stage limited dependent variables(2SLDV) method to get of estimators that hold characteristics the good estimator . That is , parameters will be estimated for the limited variables and find the variance-covariance matrix for extracted estimators by the aforementioned two methods and then compare between the results of the two methods and find any better method by estimation and then finding the estimation efficiency, and this is what the study aims to . A simultaneous equations system will be imposed for the limited model defined by two equations containing two endogenous variables one of complete observations and the other censored at zero. The two methods were used to analyze the relationship between income and family expenditure on durable consumer goods , where the results showed that the performance of (Nelson-Olson) method is better than performing the Two-Stage limited dependent variables (2SLDV) method in obtain the lower values and all comparison measures as well as the results showed that income and expenditure one affects the other and the and the price affects the income and expenditure

A Proposed Mechanism for Financial Reporting on Sustainable Investment and Its Role in Achieving Value Added - Applied in the Iraqi Midland Refineries Company-

The research aims to develop a proposed mechanism for financial reporting on sustainable investment that takes the specificity of these investments. To achieve this goal, the researcher used (what if scenario) where the future financial statements were prepared for the year 2026, after completion of the sustainable project and operation, as the project requires four years to be completed. The researcher relied on the results of the researchers collected from various modern sources relevant to the research topic and published on the internet, and the financial data and information obtained to assess the reality of the company's activity and its environmental, social, and economic impacts to formulate a proposed mechanism for accounting for Sustainable Investment. And the experimental approach was adopted to provide a proposed mechanism for financial reporting on sustainable investment per international accounting and reporting standards and then applied at the Iraqi Midland refineries company. There are three main findings from the research: the first finding shows the possibility of financing these projects, because this project may not generate significant economic returns (aims to achieve environmental and social returns as well), by configuring a sustainable reserve allocated to finance these projects. The second finding shows the possibility of presenting accounts for sustainable investment separately from traditional accounts (sustainability reserves, sustainable assets, sustainable revenues, sustainability expenses), as this classification can play an important role in the financial sustainability analysis. The third finding is the application of the proposed mechanism that contributes to increase the company's added value. The practical effects of the research are to encourage Iraqi companies (oil companies in particular) to invest in sustainable assets and develop a way to assess the sustainability of companies, because Iraq is one of the most Arab countries burning Gas flare. The researcher tried to highlight this project because it is the best example of sustainable investment that achieves economic returns (the sale value of recovered gases), social returns (protection of citizens living in the vicinity of the refinery) and environmental returns (reducing greenhouse gas emissions that contribute to global warming), where companies avoid investing in these assets because of their high cost and lack of expected financial return, and the relevant international organizations seek to promote this type of investment and develop appropriate tools, and this research comes in line with international trend. The concept of sustainable investment is a relatively recent one, where the originality of the current research shows in its attempt to present a proposed mechanism of financial reporting that supports this new type of investment due to the relative importance of this new type of investment

Mathematical Modelling of Gene Regulatory Networks

This research includes the use of an artificial intelligence algorithm, which is one of the algorithms of biological systems which is the algorithm of genetic regulatory networks (GRNs), which is a dynamic system for a group of variables representing space within time. To construct this biological system, we use (ODEs) and to analyze the stationarity of the model we use Euler's method. And through the factors that affect the process of gene expression in terms of inhibition and activation of the transcription process on DNA, we will use TF transcription factors. The current research aims to use the latest methods of the artificial intelligence algorithm. To apply Gene Regulation Networks (GRNs), we used a program (MATLAB2020), which provides facilitation to the most important biological concepts for building this biological interaction

The Effect of Using Information and Communication Technology to Improving the Quality of Blended Learning Elements’, a Survey Study at the Technical College of Management /Baghdad

The research has been based on two main variables (information and communication technology) and the quality of blended education (physical and electronic), aiming to reveal the relationship between four dimensions (physical devices, software, databases, communication networks) and the elements of education represented by (the teacher, the student, the teaching process, curriculum). The methodology and post-analysis-based research were conducted at the Technical College of Management / Baghdad through polling the opinions of a random sample that included (80) teachers out of (86) and the number of students (276) representing a random sample from all departments of the college (for the morning study) out of (3500) student. Tools for analysis and non-parametric statistical processing such as (arithmetic mean, standard deviation, relative importance) have been used to find out the perception of the sample members towards the research variables, and to test the validity of the hypotheses. The SPSS statistical analysis program of 2016 issuance has been used to test the correlation relationship and the impact among the main and sub-variables of the research. Finally, it has been concluded from the research that there is a correlation and influence between information and communication technology and the quality of education elements

THE MEDIATING ROLE OF PRODUCT INNOVATION ON THE RELATIONSHIP BETWEEN MARKETING INFORMATION SYSTEM AND CUSTOMER ORIENTATION

Marketing information system (KMIS) is an essential factor of developing business’ performance and getting sustainable success. The main goal of the research is to measure effect of MIS on customer orientation and product innovation. Also, another goal is to analyze the mediation role of product innovation in relationship MIS and customer orientation. This study sought to analyze the marketing information system and measure its effect on the customer orientation and product innovation. The data of the study were collected using questionnaire. The data were analyzed using statistical tools and SPSS programming. The results of the study showed that the KMIS can positively and significantly effect product innovation. Also, the results show that KMIS can positively and significantly effect customer orientation. Moreover, MIS and product innovation together can positively and significantly effect customer orientation. According to that, product innovation has a mediation role in relationship between KMIS and the customer orientation. The findings are important in terms of developing and revealing the effects of KMIS in Iraqi operations

Comparison of Some Semi-parametric Methods in Partial Linear Single-Index Model

The research dealt with a comparative study between some semi-parametric estimation methods to the Partial linear Single Index Model using simulation. There are two approaches to model estimation two-stage procedure and MADE to estimate this model. Simulations were used to study the finite sample performance of estimating methods based on different Single Index models, error variances, and different sample sizes , and the mean average squared errors were used as a comparison criterion between the methods were used. The results showed a preference for the two-stage procedure depending on all the cases that were used

The Role of Liquidity Indicators to Assess its Risks and Enhance Capital Adequacy in Banking Activity

This purpose of the research is to test liquidity ratios to assess bank liquidity risks represented by liquidity ratios (current assets / current liabilities, current assets / total deposits, current assets / total assets, cash credit / total deposits, liquidity coverage ratio LCR, net stable financing ratio NSFR). This research involves evaluating these risks in banks via these ratios, and reveal the most important means used to solve these risks, including the capital adequacy ratio under the Basel II decisions and for selected period (2017-2019).The research reached the most important conclusion, which is the bank sample did not fall into bank liquidity risks throughout the years of research. Tracking specific ratio with adequacy capital of Basel II decisions of the Bank, it is noticed that it exceeds the minimum capital adequacy ratio in all valid measures, whether in Basel II decisions with 8% or the requirements of the central bank of Iraq with 12%. The research suggests some recommendations; one of the most important one is the need for the bank’s management to recognize the risks of liquidity in advance, in addition to increasing its investments to increase the bank’s profitability. Moreover, the bank needs to plan a clear strategy to maintain capital at the appropriate and required level to face liquidity risks

The efficiency of Using Attribute and Performance- Based Activity Methods to Raise the Level of Control Deviation A field study in Jaber Bin Hayyan Factory

Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles

The Mediating Role of Managing the High Involvement Management Between Organizational Power and Negotiation StrategiesAnalytical Research of the Views of a Sample of Leaders of the Iraqi Ministry of Industry and Minerals

The research aims to test the relationship and impact of High Involvement Management as an independent variable in negotiation strategies as a response variable, at the headquarters of the Iraqi Ministry of Industry and Minerals in Baghdad Governorate, and then trying to come up with a set of recommendations that contribute to strengthening the negotiations carried out by the ministry’s leaders and based on the importance of the topic of research in public organizations and the importance of the surveyed organizations to the society. The descriptive-analytical approach was adopted in the completion of this research, and the research included a sample of (180) leaders of the Iraqi Ministry of Industry and Minerals, and data was collected from (120) respondents who represent the research community exclusively and comprehensively, represented by (general managers, directors of departments people managers). By adopting the questionnaire, which included (47) paragraphs, the personal interviews were used during the distribution of the questionnaire and the explanation and clarification of its paragraphs. The research adopted the program Amos V.26, Spss V.26) with the adoption of descriptive statistics methods (linearity test, normal distribution test, confirmatory factor analysis, building models of variables, arithmetic mean, percentages, standard deviation, relative importance, and coefficient of variation, Pearson correlation coefficient, simple regression coefficient, path analysis, Sobel test) to test its hypotheses. As for the most prominent conclusions of the research that showed the validity of the hypotheses, they were embodied in the effect of high inclusion directly in the negotiation process and its strategies, and from it, we conclude that the management of high inclusion affects the negotiation directly and indirectly, and on this basis, these indirect influences contributed to increasing the value of the effect. The research came out with a number of recommendations; the most important of which is the investment of the reciprocal and interactive relationship between the management of high containment and negotiation strategies, directly or indirectly, with the realization that their elements and dimensions and their ability to develop, change and add in a way that coincides with the development and diversity of jobs and changes in the accelerating environment

The Effectiveness of Indicators of Financial Discipline in Strengthening the Exchange Rate, with a Special Reference to Iraq

Controlling public expenditures is one of the main objectives of the public budget. The public budget often suffers from a deficit, whether in developed or developing countries, because expenditures are usually greater than the revenues generated. This requires the existence of financial rules that are adhered to by the government, which in turn leads to discipline. Fiscal policy leads to a reduction in the obligations incumbent on the government. Adhering to the financial rules would correct the course of fiscal policy in Iraq, with the need to direct oil revenues in the years of financial abundance when global oil prices rise to sovereign funds similar to other rentier countries, which contributes to maintaining the stability of the exchange rate and reducing dependence on The Central Bank. It performs monetary sterilization operations to sterilize the negative effects resulting from the lack of fiscal policy discipline, which negatively affects the foreign currency reserves and depletes them. The main conclusion reached by the research is that there is a state of financial indiscipline that has negatively affected the Iraqi dinar exchange rate, and that the attempts of the Central Bank of Iraq have partially worked to reduce the negative effects of the expansionary financial policy, and the main recommendation of the research was to work to achieve more discipline in fiscal policy in order to reduce the state of economic instability and mitigate the monetary sterilization policy by The Central Bank and the accompanying depletion of hard currency