AL-Qadisiyah Journal For Administrative and Economic sciences

Abstract The study examines the relationship between development finance and financial stability in Iraq over the period 2015–2024 using an analytical, empirical, and structural approach that integrates both theoretical foundations and practical evidence. The research relies on time-series data obtained from the Central Bank of Iraq, focusing on indicators of development financing and banking sector stability. The results indicate that development finance in Iraq has generally been sufficient, particularly following the expansion of targeted lending and investment programs. However, financial flows exhibit noticeable volatility across the study period, reflecting changes in monetary policy, economic conditions, and institutional performance. The analysis shows that the impact of development financing on financial stability is not immediate, but rather appears with a lag due to the long-term nature of funded projects. Findings also suggest that variations in financial stability are closely associated with changes in asset quality within the banking system. Improvements in indicators are largely driven by liquidity injections rather than deep structural reforms. Overall, the study concludes that liquidity constraints, rather than structural constraints, are the main drivers of observed fluctuations. Accordingly, it recommends a more flexible policy framework supported by strong regulatory oversight to enhance the effectiveness of development finance and ensure sustainable financial stability in Iraq.

Abstract This research aims to clarify the impact of overqualification on the proactive performance of a sample of 178 employees working at the University of Thi-Qar's administration. The main idea of the study revolves around the fact that individuals' perception of possessing qualifications and abilities exceeding job requirements directly affects proactive performance. The current research adopted a questionnaire to collecting data for the variables, relying on pre-existing scales from previous studies. Two main hypotheses were considered: first, there is a statistically significant relationship between overqualification and proactive performance; and second, there is a statistically significant correlation between overqualification and proactive performance. The data were analyzed using SPSS version 27. The study confirmed its hypotheses, leading to a set of conclusions, the most important of which is that overqualification occurred at a moderate level, meaning that the sample perceived themselves as moderately overqualified in their jobs. This could be due to a partial gap between employees' qualifications and the requirements of their jobs. The research also recommended the necessity of redesigning jobs to better align with individual qualifications. The university should also provide ongoing development training to increase or fully utilize the capabilities and potential of its employees, and to bridge the gaps between qualifications and job requirements.

Abstract Arabic is tougher to spell check on computers than other languages because the letters are shaped and placed in a way that is different from other languages. The spelling and accuracy of Arabic information have a big effect on how well it is in academic research, government documents, and teaching materials. This is because spelling mistakes can make a piece of writing hard to read and understand or distort its meaning. We need clever technology that can automatically discover and rectify spelling issues in texts from multiple areas, including Word and PDF files or digital photos. The purpose of this work is to make an Arabic text processing system that employs both automatic spelling mistake detection and repair and statistical analysis to measure the quality of the text in numbers, such as the number of correct and incorrect words and the error rate. The system utilizes a significant amount of new technology. The system initially utilizes optical character recognition (OCR) to extract text from pictures and data.After that, it fixes any mistakes in the text using the ar corrector library, which has an Arabic dictionary. The whole cost falls down, and the words that were repaired are more correct. We utilize the Levenshtein distance from the original word to figure out how much each suggestion costs. We use dynamic programming to find the best arrangement of words in the whole text.

Abstract This study undertakes an analytical inquiry into the intermediary role assumed by digital marketing within the relational framework connecting sustainable performance to long-term competitive supremacy. The principal objective is to equip contemporary enterprises with the capacity to actualize a sustainability-oriented operational paradigm—one distinguished by continuity and strategic robustness, thereby culminating in a non-replicable competitive identity. The core research question revolves around evaluating the magnitude of sustainable performance’s influence on sustainable competitive advantage through the mediating mechanism of digital marketing. The significance of the investigation is anchored in its meticulous deconstruction of the interrelations and causative linkages among the examined variables, given their pivotal contribution to organizational resilience via a transition toward ecologically responsible production—an orientation that simultaneously enhances market standing and reinforces competitive longevity. The empirical component relied on a methodologically structured survey instrument distributed to a purposive cohort of 145 employees across the Diwaniya Tires Factory. Hypotheses were crafted in alignment with the research model and empirically scrutinized using rigorous statistical procedures via SPSS v24 and AMOS v24. The findings accentuate the instrumental function of digital marketing as an intervening variable, revealing that its integration significantly amplifies the affirmative association between sustainable performance and sustainable competitive advantage. Enterprises that deliberately leverage digital marketing frameworks demonstrate elevated sustainability outcomes, thereby augmenting their long-range potential to cultivate a defensible and differentiated market stance.

Abstract Purpose this paper examines earnings volatility and its impact on trading volume in Jordanian banks listed on Amman Stock Exchange from 2012 to 2021. Based on an annual panel of 12 banks, the research problem was whether the volatility of announced profits affects the trading activity of banks listed on the Amman Stock Exchange. The rolling standard deviation of return on assets is used to proxy earnings volatility and a composite index capturing market trading intensity as proxy for trading activity. Results reveal a positive and statistically significant association between earnings volatility and trading activity, which suggests that earnings instability affect the way investors interact with emerging markets. The study adds to the literature by highlighting the information and behavior function of earnings volatility and using trading-based metrics to rationalize market reactions in banking.

Abstract decision makers can intervene by controlling many monetary variables to achieve monetary stability, but failure in monetary stability causes monetary shocks, which leaves their effects on the level of economic stability.Through their effects on GDP and prices, monetary shocks include several types including cash supply shocks, cash demand shocks, and exchange rate shocks. This is reflected in the impact of cash shocks on the markets, with some participants adjusting their cash balances through the commodity and services markets, while others adjusting their balances through stocks and bonds in the stock markets. The impact of these shocks on output and prices varies, but these variables are unevenly affected by monetary shocks depending on how long the cash shocks occur. This research focused on the most prominent problems facing the Iraqi economy, namely the monetary shock and its impact on GDP. The results of the research found that the shock of the money supply, the speed of circulation and the exchange rate cause changes in the level of GDP, as the GDP is positively related to the speed of money circulation and the money supply, and a negative relationship with the parallel exchange rate.
The research concluded that there is a statistically significant long-term relationship between GDP and M1, V, and EX, which shows that monetary variables explain a large part of the change in GDP

Abstract The realignment of an organization’s framework/toolkit in response to both internal and external changes, allows businesses to respond effectively to the shifting needs of both. The four interrelated areas of ideas, models of change, issues, and organizational outcomes work together to form a holistic frame around a single concept. At the beginning of the research, there is a distinction drawn between strategic transformation and operational transformation in order to highlight the importance of maintaining a competitive advantage to counteract potential threats such as: globalization, volatile markets, technological disruptions and things that arise from within. This emphasizes how important strategic transformation is in order to navigate through ambiguity and create sustainable growth over time. The subsequent discussion of strategic transformation models highlights essential concepts/attributes such as; traditional vs. emergent change models and transformational vs. incremental approaches. Each organization needs to have a strategy added based upon their specific needs/situation, rather than having a one-size-fits-all solution. The next section of the study provides insight into several common issues that can arise during implementation. Some examples include; ineffective communication, employee resistance to changes, limited employee involvement and alignment between company values and required behaviours. The study indicates that to effectively address these challenges, organizations need structured change management approaches supported by; effective communication, education and collaboration among employees at all levels. Research findings indicate the benefits associated with successful strategic change are Long Term Viability, Operational Effectiveness, Innovation, A More Flexible Workforce, and Market Positioning. Further, it notes that Strategic Change Is A Continuing Organizational Capability Instead Of A Single Project And Requires To Occur. These findings indicate the potential for companies to achieve measurable performance improvement and to enhance their resiliency in an ever-changing environment by combining strong theoretical concepts with flexible models while effectively managing execution problems.

Abstract The research aims to predict the behavior of ordinary stock prices using the vector basis function model and the hybrid model consisting of (the vector basis function + the fast Fourier transform). The research was based on a purposive sample, which is the Bank of Baghdad from the banking sector, for the period from 1/1/2006 to 12/31/2025, with (235) monthly observations of the bank's closing prices. The data was divided into two parts: 80% for training (188 views) and 20% for testing (47 views). Three main statistical criteria were used for comparison: the mean squared error (MSE), the root mean squared error (RMSE), and the mean absolute error (MAE) The results showed that the hybrid model (RBF+FFT) outperformed the radial basis function (RBF) model alone, achieving the lowest values across all error criteria. The study reached several important conclusions, most notably the superiority of the hybrid model (RBF+FFT) over the RBF model alone. Based on these findings, the study offered several recommendations, the most important being the adoption of the hybrid (RBF+FFT) as a tool to support investment decisions, given its accuracy in predicting price trends compared to traditional .This confirms that incorporating the cyclical components derived from Fourier analysis significantly improves the model's ability to understand and predict actual price behavior with greater accuracy..
Keywords : forecasting

Abstract The accounting profession is undergoing a profound transformation due to recent advancements in Artificial Intelligence (AI) technologies, which are reshaping how data is processed and analyzed within accounting systems. This transformation has directly impacted the quality and accuracy of accounting estimates, such as fair value measurement, allowance for doubtful debts, depreciation estimation, and financial risk assessment. This study aims to analyze the effect of applying AI technologies on improving the accuracy of accounting estimates compared to traditional methods, with a focus on reducing human errors and professional biases and enhancing the objectivity of financial reporting. The study employs statistical analysis using the Autoregressive Distributed Lag (ARDL) model to examine both short-and long-term relationships between variables. The analysis investigates the impact of AI, machine learning, big data, and smart system governance on the accuracy of accounting estimates. The results indicate that the application of AI technologies has a significant positive effect on improving the accuracy and objectivity of accounting estimates, both in the short and long term. Additionally, AI facilitates the efficient analysis of large volumes of historical and financial data, enhancing the quality and reliability of financial reporting. The study provides practical recommendations to promote the adoption of AI in financial institutions and businesses to achieve greater accuracy and transparency in accounting estimates.

Abstract This study aimed to analyze the impact of digital marketing on increasing the level and volume of hotel bookings in Karbala, given the growing use of digital technologies and guests' reliance on online platforms for accommodation and booking decisions. The research problem lies in the limited use of digital marketing tools by some hotels, despite the rapid shift towards online booking. This raises questions about the extent to which the dimensions of digital marketing contribute to boosting hotel bookings. The study employed a descriptive-analytical approach, and data was collected through a questionnaire distributed to a random sample of 437 guests from 18 hotels in Karbala. The dimensions of digital marketing included: the hotel's digital presence, the use of social media in hotel promotion, and the hotel's digital trust and online reputation. The data was analyzed using SPSS version 24, employing statistical methods such as frequencies, percentages, arithmetic means, standard deviations, Cronbach's alpha, and multiple regression analysis. The results showed that the level of application of digital marketing dimensions was relatively high, with the mean score for digital presence reaching 3.79, social media use 3.88, and digital trust and online reputation 3.10. The overall mean for the hotel booking level and volume variable was 3.63. Multiple regression analysis demonstrated a significant effect of digital marketing dimensions on increasing the hotel booking level and volume at a significance level of 0.05. The hotel's digital presence ranked first with a regression coefficient of 0.942, followed by social media use (0.684), and then digital trust and online reputation (0.502). The study underscores the importance of enhancing hotels' digital presence, developing social media marketing strategies, and improving online reputation management, all of which contribute to increased booking rates and improved competitive performance in the tourism market.

Abstract The tourism sector is a vital contributor to economics and social development, particularly in religiously significant cities that attract large number of visitor annually. Karbala is one of the most prominentes of these cities, possessing religious, historical, and touristices assets that make it a major center for tourism in Iraq. Despite the increasing number of visitors and the growing importance of tourism, local studies addressing the actuales role of tourism companies in achieving sustainable tourism development remain limited. Furthermore, there is a lack of a clear vision regarding the nature of these companie contribution to developing the tourism sector and the challenges they faces. This gap represents the research gap that this study seeks to address.
Based on this gap, the researches focuses on the following main question: To what extent do tourism companies contribute to the development of the tourism sector in Karbala, and what are the most prominent challenges they faces in achieving sustainable tourism development?
To answer this question, the research examines the conceptual framework of tourism companies and tourism development, reviewing the type of tourism companies, their characteristics, and their operational mechanisms, as well as the elements of tourism development, its objectives, and the means used to achieve them. The study also focused on the role of tourism companies in Karbala, include organizing religious trips, provide transportation, accommodation, and tour guide service, and promoting the city using modern marketing methods. It also examine their contribution to stimulating the local economy and creating job opportunities.

Abstract Tourism promotion has become one of the most influential strategic marketing tools for enhancing the attractiveness and competitiveness of tourist destinations. However, despite the increasing importance of tourism promotion, many destinations still face challenges in developing an effective promotional strategy capable of creating a positive mental image among tourists, which directly affects their destination selection and travel decisions. Accordingly, this study aimed to investigate the relationship between tourism promotion and mental image formation in hotels located in Karbala, Iraq.
The study adopted a descriptive-analytical approach. Data were collected using a structured questionnaire distributed to hotel guests in 20 hotels in Karbala. A total of 203 valid questionnaires were analyzed. Tourism promotion was measured through six dimensions: promotional campaigns, modern promotional methods, tourism advertising, promotional materials, social media information, and destination identity. Mental image formation was measured using eight indicators related to first impressions, destination confidence, service quality perception, tourists' shared experiences, destination preference, and visit intention.
The collected data were analyzed using descriptive statistics (means and standard deviations), Cronbach's Alpha coefficient to assess reliability (α = 0.914), and Pearson's correlation coefficient to test the research hypothesis.

Abstract The present enquiry aims to identify the person of marketing value creation techniques, across its dimensions (market-based relational assets and market-based intellectual assets), in building team interaction across its dimensions (supportive interaction and coercive interaction), for a sample of employees in the Private Banks in Diwaniyah Governorate, numbering (184) employees. The research problem was represented by the main question: What role do marketing value creation techniques play in building team interaction in the Private Banks in Diwaniyah Governorate? The exploration used the eloquent systematic method, then the data were analyzed through a set of statistical methods (arithmetic mean, standard deviation, relative importance, Pearson correlation coefficient). The research used a main hypothesis stating that (there is a statistically significant correlation between marketing value creation and team interaction).The study reached a number of results, the most important of which is: Marketing value creation techniques contribute to enhancing positive interaction between work teams by adopting innovative methods in administrative and service work, creating a more dynamic climate within the organization, as employees feel that the institution is constantly developing, which enhances the spirit of cooperation and increases the level of positive interaction among them. In light of this, the most important recommendations were the need for the senior management in the Private Banks in Diwaniyah Governorateto adopt a culture of marketing value creation as a strategic approach to developing the work environment and enhancing the interaction of work teams.

Abstract Analysing bank performance through financial statements involves financial analysis, a basic technique in this regard. A clearer picture surrounding the operational and investment goals of a bank can be derived through the reasoned and systematic application of financial ratios. Here, the relationship between the measures of financial analysis and performance is the main focus. As part of a practical analysis, the research will be addressing the financial statements of Iraqi banks using the Iraq Stock Exchange data in the following sections.

Abstract Congenital anomalies have become a widespread phenomenon in our time due to the presence of many reasons that have been clarified according to the International Classification of Diseases (ICD10), and the study of these causes in the form of data classified in tables of compatibility is extremely important to know the most important effects, so we used in our research this model Negative binomial regression and its transformation into a logarithmic model. The model parameters were estimated by the Greater Possible Method (MLE) and (5) models were extracted according to the type of interactions between the variables. A diagnosis was made of the most important effects on distortions and it was found that the interaction between urban housing and the presence of a degree of proximity in addition The The primary variables have a significant effect on subsequent deformed births.

Abstract This study aims to measure the impact of digital payment indicators—specifically the Real-Time Gross Settlement (RTGS) system and the Interbank Retail Payment System (IRPSI)—on the financial performance of Iraqi commercial banks, as assessed through profitability and liquidity ratios, for the period 2018–2024. The research problem lies in questioning the extent to which these systems have succeeded in transcending their operational role to become an actual driver of improved financial performance, or whether they remain merely an alternative technical channel for executing transactions without structural impact. To answer this, the study adopted a descriptive-analytical approach and the Autoregressive Distributed Lag (ARDL) model.
The results showed a positive and significant effect of retail payment systems (IRPSI) on profitability indicators, reflecting their effectiveness in maximizing operating returns, while no significant long-term effect of these systems was found on liquidity levels, indicating that they are subject to independent managerial and monetary policies. The analysis also revealed instability in the equilibrium relationship of short-term liquidity (LASTL) over the long term, despite the presence of a short-term correction mechanism (40%) that confirms banks’ ability to restore profitability equilibrium after adopting digital technologies. The study concluded that these platforms currently serve as a modern tool to facilitate transactions for existing investors but have not yet succeeded in attracting high financial solvency that contributes to the development of the market’s structural size.

Abstract This study attempts to examine along with evaluate the impact of Gross Capital Formation along with interest rates on banking liquidity evaluates (liquid assets/total assets, liquid assets/short-term obligations, along with customer deposits/total loans) withinIraq for the timeframe 2015–2024. Given the significance of banking liquidity withinenhancing the stability of banking sector along with its ability to meet its financial obligations, the research used a descriptive-analytical approach to present the theoretical structure, along with an econometric approach to examine the correlation among the study factors using the SPSS software for Iraq’s economy. The revealed of the econometric examination revealed a high along with statistically signify is able to t direct correlation among Gross Capital Formation along with banking liquidity evaluates. Such that implies that grown spending activity promotes to enhancing banks' financial resources along with raising their liquidity levels, using alternatively, the indicated revealed an inverse correlation among interest rates along with banking liquidity evaluates. however, this impact was not statistically signify is able to t throughout the timeframe 2015–2024. instead, stimulating spending along with raising funds formation are important factors within strengthen banking liquidity evaluates within Iraq, whereas the impact of interest rates stays relatively weak within determining banking liquidity levels throughout the timeframe (2015-2024).

Abstract This research aims to analyze the mediating role of perceptions of corruption in enhancing the relationship between fiscal policy and economic growth in Iraq during the period 2004-2024. The research focuses on demonstrating the extent to which fiscal policy tools—namely, public revenues, public expenditures, and the fiscal deficit—affect economic growth. It also clarifies how perceptions of corruption influence the nature of this relationship by either weakening or strengthening the effectiveness of fiscal policy in achieving its economic objectives. To explain the relationship and influence between the research variables, a main hypothesis was formulated. To achieve the research objectives, a descriptive-analytical approach was adopted, utilizing standard methods to analyze the impact of the mediating variable (Path Analysis). The research reached a number of Results, the most important of which is that high levels of corruption weaken the effectiveness of fiscal policy in supporting economic growth. Conversely, lower levels of corruption and improved transparency contribute to enhancing the impact of fiscal policy on GDP and achieving more stable growth rates..

Abstract This study aims to explore the Iraqi banking sector as an empirical space to understand the effect of strategic financial risk management on the stability of financial commercial institutions. The primary goal is to address a gap in the literature which seeks to pinpoint exactly how the risk identification, evaluation and hedging process strengthens banking resilience to macroeconomic shocks. A descriptive-analytical methodology was used. The primary data were gathered through structured survey questionnaires from 400 financial executives, risk officers and treasury analysts of commercial banks in Iraq by purposive sampling. Empirical data analysis with SPSS was carried out with descriptive statistics, Pearson correlation matrix and simple linear regression models. The estimates revealed clear positive association between multi-dimensional cushions for institutional safety and strict oversight of risks with statistically significant results. The regression models were operationalized to show an outstanding explanatory power of 97.1% to 98.5% and it confirmed that the structural risk control has a huge impact on reducing crisis vulnerability and also contributes for the long-term profitability and viability of the firm.
Therefore, this study highlights the need for mandatory institutionalization of digitized risk metrics into overarching boardroom governance supported by rigorous internal compliance audits to protect liquidity positions and public market trust.

Abstract Information asymmetry among different management levels and between top management and other managers is one of the most significant factors affecting the quality of administrative decision making in organizations that leads to escalating risk to make erroneous decisions due to absence, distortion or heterogeneity of information. In this spirit, we analyze the role of internal audit and internal control systems as two restraints system on trustworthy information generation, information asymmetry reduction and transparency in the administrative environment. The study seeks to investigate the relationship between internal audit effectiveness and efficiency, the role of the system of internal control on one hand, and information asymmetry in administrative decision-making at another hand theoretically Induced, supported by relevant literature. Under the auspices of this theoretical reflection, the study emphasized that introducing an efficient and effective control and auditing system helps in enhancing information reliability, as well as improving the quality of administrative decisions made by the management, thereby lowering the risks resulting from opportunism and conflict of interest inside organizations.

Abstract The current study aims to examine and confirm the role of time management skills in the productivity of Iraqi employees, and to explore the extent to which these skills can increase their work productivity. To achieve this objective, we opted to use a questionnaire that reflects the actual situation of employees at the Iraqi Electricity Company by surveying their opinions on whether their time management and organizational skills help them increase their productivity. We also wanted to know the extent to which their prioritization skills contribute to increased productivity. Therefore, the study included two main variables: the independent variable, which is time management skills, encompassing prioritization, speed of completion, and execution within available timeframes. This research is novel as it is the first of its type that studies the relationship between time management and productivity in a public foundation in Iraq which is Al-Gazaliaah electricity office.

Abstract study examines heart disease risk factors using SCAD-penalized quantile , to capture heterogeneous covariate effects across different of disease severity while achieving effective variable selection. Unlike mean- regression models, the approach allows regression coefficients to vary quantiles of the response , providing a detailed characterization of how predictors influence mild, , and severe forms of heart disease. The framework quantile regression with the smoothly clipped deviation penalty and is through a local linear approximation algorithm. analysis is conducted on real data obtained from a publicly available heart dataset. The empirical results pronounced distributional heterogeneity in severity and highlight clear -dependent patterns. Age and ST show consistently positive and effects toward higher quantiles, indiating stronger associations among patients severe disease, while maximum rate exhibits a stable protective effect across quantiles. Other predictors, incuding resting blood pressure, serum cholesterol, exercise-induced angina, mainly at upper quantiles, suggesting their primarily for severe . Overall, the findings demonstrate that SCAD- quantile regression provides a and interpretable framework for identifying meaningful heart disease factors and uncovering heterogeneity that is not using conventional methods.

Abstract The content of this research is an estimate of the survival function of the Topp Leone distribution and its shape parameter based on type II control data. This was done by using the Standard Baysian method, the Expected Baysian method, and the Hierarchical Bysian method using quadratic loss functions and they were compared with the maximum possibility method and
the comparison between the estimation methods was made using the mean absolute relative error (MAPE). comparison standard, where the simulation method was made by the Monte Carlo method to compare the results of the estimation methods and after taking different sample sizes small, medium and large. The results showed that the Bayesian . method is the best in Estimated to have the smallest square error.

Abstract This study examines the role of quality control tools in achieving sustainable quality in production processes. These tools are essential for improving process efficiency, enhancing product quality, and supporting environmental sustainability through the development of eco-friendly and renewable products. The study adopts a multidimensional perspective that includes economic, social, health, and cultural aspects.
The research addresses the question: What is the role of quality control tools in achieving sustainable quality? The Intravenous Solutions Plant – Quality Assurance Department was selected as the case study. Data were collected using a questionnaire distributed to 80 respondents, with a full response rate. Statistical analysis was conducted using SPSS.
The results reveal a significant correlation and impact of quality control tools on sustainable quality. The findings also indicate a high level of implementation of quality practices within the organization. The study recommends strengthening organizational efforts and establishing clear policies to ensure compliance with quality and environmental standards.

Abstract This research seeks to examine the effect of the green quality management on employee productivity. It is based on the issue of lack of awareness in some industrial companies about the importance of this strategy in achieving a balance between productivity and environmental concern, and its insufficient systematic implementation in a way that leads to improving the performance of institutions. A case study of the Al-Joud Company for Agricultural Technology was conducted. The importance of this study is that it focuses on one of the modern management approaches known as green quality management. Green quality management is introduced as a holistic approach to improve process and product quality while minimising environmental and resource waste, thus increasing sustainability. The present study is descriptive-analytical; the researcher used a questionnaire as data collection instrument. A sample of 61 employees was asked to respond to the questionnaire and 54 responses were deemed usable (88.5% response rate). The questionnaire sought to assess the dimensions of green quality management, including green quality performance, green quality reliability, service viability, conformity and durability, and the dimensions of employee productivity, which are work motivation, work knowledge and work ability. The statistical results show that green quality management has a statistically significant effect on employee productivity, which refers to the importance of this approach in improving individual and organisational productivity. The research findings suggest that the concept of green quality management should be embraced as an integrated management approach within organizations and its dimensions should be institutionalized and implemented to enhance employee productivity and deliver sustainable performance that integrates economic and environmental sustainability.

Abstract This study aims to analyze the impact of digital experience quality on enhancing e-entrepreneurial innovation among employees at the Digital Transformation and Automation Center at the Ministry of Higher Education and Scientific Research. The study's importance stems from the growing role played by integrated digital experiences in supporting e-entrepreneurial initiatives within government institutions, particularly in light of comprehensive digital transformation. The study relied on a descriptive analytical approach, with data collected using a questionnaire designed according to a five-point Likert scale and distributed to a sample of (90) employees from the total study population (252) . The sample was taken based on the table (Krejcie & Morgan, 1970). The data were analyzed using SPSS to apply appropriate statistical methods such as averages, standard deviations, and simple and multiple regression analysis.

Abstract This study proposes a Predictive Expectile Regression model with SCAD penalty to improve forecasting accuracy and variable selection in high-dimensional financial data. By integrating the SCAD regularization into expectile regression, the model effectively captures tail risk and manages multicollinearity in non-Gaussian environments. Simulation experiments under normal, skewed, and heavy-tailed errors show that the proposed ER–SCAD consistently achieves the lowest MSE and MAED, confirming its robustness and sparsity compared with ER, ER–LASSO, and ER–EN. Application to S&P 500 daily data (2015–2024) further demonstrates superior predictive performance and numerical stability. The findings indicate that combining expectile regression with SCAD penalty provides an efficient and interpretable framework for high-dimensional financial prediction and risk assessment.