Volume 6, Special Issue 1 (2025)

Abstract

Purpose of the Study: This research addresses a relatively new field; its primary objective is to determine whether the use of strategic momentum in productive organizations leads to the enhancement of organizational brilliance. Furthermore, the study aims to focus on modern strategic management approaches—including strategic momentum—and clarify their pivotal role in creating a comprehensive and integrated environment that fosters growth and differentiation, thereby advancing the industrial sector through the introduction of the concept of organizational brilliance.

Methodology: A sample was selected from employees at the Men’s Garments Factory in Al-Najaf Al-Ashraf. A questionnaire consisting of 22 questions was distributed to employees, including unit and division managers, department heads, accountants, and production staff. A total of 93 completed forms were collected.

Key Findings: The study results revealed a significant and meaningful impact of strategic momentum on organizational brilliance. According to the findings, the path coefficient of the explanatory variable (strategic momentum) showed strong influence on the responsive variable (organizational brilliance), indicating that strategic momentum plays a powerful role in organizing and enhancing employee brilliance within the industrial sector (the factory under study).

Applications of the Study: Strategic momentum can play a critical role in enhancing industrial performance by creating a comprehensive and integrated environment that promotes leadership brilliance, service excellence, innovation, knowledge, efficiency, and financial inclusion. This contributes to elevating the status of the factory under study. Productive factories that adopt strategic momentum can remain at the forefront of the curve, deliver superior services to their customers, maintain market share, and contribute to the sustainable and inclusive development of the national economy.

Abstract

This research aims to analyze the impact of bank Credit risk as an independent variable on the returns of investors represented by the free cash flow available to the owner of Common stocker as a dependent variable. To achieve this goal, we used a sample of (20) Iraqi Commercial bank for the period from 2014 - 2020. using quantitative risk metrics, the study found correlations and adverse influence between two of dependent variables and positive correlations and effect with the other variables.

Abstract

The current study aims to identify the most important dimensions of customer emotional compatibility with digital and electronic products of organizations and their role in customer persuasion engineering, given that current or future organizations are digital organizations capable of manipulating the thoughts, visions, minds, and values ​​of customers and directing them toward their products. This indicates that the next sustainable development is digital sustainable development, as the digital transformation has cast its shadow over all organizations today. How will this be in the future after the rapid development of digital sciences? Therefore, our study consisted of two variables: the independent variable, emotional compatibility, which consists of a set of dimensions (emotional promotion, customer behavior modification, customer need awareness, customer partnership), and the dependent variable, customer persuasion engineering, which also includes a set of sub-dimensions (traditional customer persuasion engineering, revealed preference engineering, collective neurological customer persuasion engineering, and mind-gaming engineering). The digital sustainability variable was a one-dimensional variable. The importance of the study, which focused on the topic of customer persuasion engineering, a modern marketing topic, as well as customer emotional compatibility, and how organizations can create an aura of influence between the emotional compatibility processes between the customer and the product to be purchased. In other words, when emotional compatibility exists, it is possible to facilitate the customer persuasion engineering process, which is what most digital organizations seek today. The study sample consisted of (158) digital product customers.

The study reached the most important conclusion: the more digital organizations are able to identify the dimensions influencing emotional compatibility, the easier it will be to implement customer persuasion engineering.

The study also recommends that all marketing organizations use and enhance emotional compatibility methods and techniques to facilitate customer persuasion engineering and create sustainable digital development.

Abstract

The current study aims to explore the impact of entrepreneurial orientation as an independent variable — through its dimensions (innovation, risk-taking, proactiveness, autonomy, competitive aggressiveness, and competitive energy) — on business success as a dependent variable. The study focuses on a sample of small and medium-sized enterprises (SMEs) in Al-Najaf Al-Ashraf Governorate.

To achieve the study objectives, a sample of 123 SMEs in Najaf was selected, and the data were analyzed using the SPSS statistical software. The study reached several conclusions, most notably that SMEs exhibit a strong entrepreneurial orientation, which contributes to better performance through the development of new products and services that meet market needs. The results also showed that reactiveness enhances a company's ability to seize opportunities before competitors, while other dimensions such as autonomy and risk-taking contribute to strengthening competitiveness and achieving success.

Based on these findings, it can be concluded that enhancing entrepreneurial orientation among SMEs in Al-Najaf Al-Ashraf is an effective strategy for improving their performance and increasing their competitiveness in the market. Moreover, the study provides valuable insights for policymakers and decision-makers in supporting these enterprises by providing an enabling environment that fosters innovation, risk-taking, and reactiveness — thereby contributing to sustainable growth and tangible business success.

Abstract

Through this research, the aim is to answer a number of questions that accompany the research problem of defining the concept of water security, as well as to show the extent of the effects of water security on sustainable agricultural development in Iraq for the period (2004-2022), as well as identifying water security challenges, as well as identifying alternatives to water security supplies to create sustainable agricultural development in Iraq, given the information available today.

In this research, the researcher relied on the extrapolation process mainly, which is based on observing the effects of water security on sustainable agricultural development in Iraq for the period (2004-2022), and then there may be another scientific approach that we will resort to in the course of our treatment of the issue, which is the analytical method while following some standard procedures to understand the nature of the data and variables that affect the crisis.

Among the most prominent results of the research: German revenues received to Iraq fluctuated from the year (2004-2022), falling below (30 billion m3) in dry years, as the results showed that agricultural activity ranked first in the process of consumption of German resources, which affects and is affected by water security, at the same time, the contribution of this activity to the pollution of surface waters due to the use of fertilizers and pesticides, and the various solid and liquid agricultural waste poses on the German Environment, and then sustainable agricultural development is significantly affected by its agricultural results, and the results surface degradation of its quality as a result of storage and causes contaminated water discharged from In general, the water crisis in Iraq was not largely a problem of shortage or scarcity of available resources, nor accelerated population growth or a deficit in financial capabilities, but it is primarily a matter of failure and imbalance in agricultural policies and misuse of the human factor of the available resources in the region with the absence of political will and seriousness in action, and we have noted through this research that food production and achieving an increase in it is dependent on Water Resources, which is a determining factor in achieving both sustainable agricultural development and water security, and that the use of Water Resources in the Iraqi agricultural sector may also To some extent, it failed to rid the state budget of import restrictions and burdens, as access to food for the Iraqi citizen is still dependent on what the West ships, especially with regard to strategic foods such as cereals, which means poor efficiency of use of Water Resources in sustainable agricultural development.

The study recommended: In the absence of water security policies and strategies that regulate the management of the water sector, it is imperative to develop policies and action programs for the integrated management of water resources, as well as protecting water sources from pollution, which requires the activation of laws and legislations for water conservation and the construction of sewage and industrial water treatment plants to ensure the protection of German resources, as well as expanding the use of modern irrigation techniques such as spray and drip irrigation, redirecting water paths and distribution channels, lining irrigation channels and using pipes and automatic control gates to transport and distribute water, as well as Therefore, it is important to study and address this issue through the development of a comprehensive drought strategy in the long term in coordination with local, national and regional levels, and finally the development of national and regional plans to rationalize water uses, including the search for new resources and the study of the economics of their use and protection.

Abstract

Theoretical Framework:

This study addressed the phenomenon of quiet quitting as a behavior manifested in employees performing only the minimum required work without showing additional commitment or initiative. This phenomenon is linked to causes such as burnout, lack of appreciation, and the absence of career advancement opportunities, making it a direct threat to employee engagement and organizational performance stability. The study aimed to explore the relationship between the dimensions of digital leadership and the dimensions of quiet quitting among the employees of Al-Maram Advertising Company.

Objective:

The study aimed to test the hypotheses regarding the relationship and impact between the dimensions of digital leadership — namely (digital leaders' competence, digital leaders' capability, organizational structure, and organizational strategy) — and the dimensions of quiet quitting — represented by (work overload, unfair compensation, poor work environment, and lack of career advancement opportunities). It also sought to analyze how digital leadership contributes to reducing levels of quiet quitting.

Methodology:

The study employed a quantitative analysis based on questionnaires distributed to employees of Al-Maram Advertising Company, with data collected from 48 employees in addition to interviews with senior and middle management. A structural model was designed to illustrate the direct effects of each digital leadership dimension on quiet quitting.

Findings:

The study revealed a statistically significant inverse relationship between all dimensions of digital leadership (competence, capability, structure, and strategy) and manifestations of quiet quitting among Al-Maram employees. Collectively, digital leadership accounted for 92% of the variance in quiet quitting (R² = 0.922), with digital leaders' competence having the strongest effect (β = -0.755). While the contributions of the other dimensions were smaller, they remained statistically significant. The results confirm that enhancing digital leadership practices effectively reduces the likelihood of employees’ psychological withdrawal.

Recommendations:

The study recommended that Al-Maram Advertising Company focus on improving digital leaders’ competence through specialized training programs in digital leadership, and activates clear strategies for leveraging technology in communication and motivation. It also advised restructuring the work environment to align with digital transformation requirements. Moreover, the study recommended developing clear promotion and recognition policies to ensure employee motivation and reduce the likelihood of quiet quitting, thereby enhancing employee engagement and sustaining the company’s high performance.

Abstract

Public expenditures undertaken by the government are the basic element in providing the public life requirements of individuals and thus achieving development goals in general. However، public expenditures in Iraq are characterized by the fact that a large portion of them goes as current expenditures، while a small portion of them is directed to investment in various economic sectors، including health. education and others. Therefore، the research concluded that there is a large deficit in Iraq between the great actual need for services and achieving the planned development requirements and the low actual reality، especially in the health sector. The research recommended that there should be special attention in this sector by the government to ensure Sustainable annual growth in providing and improving these services to all individuals in Iraq in order to achieve the sustainable development goals that the United Nations seeks to achieve until 2030.

Abstract

The aim of the research is to study and analyze the role of environmental governance in enhancing and activating accounting disclosure of financial information related to climate change, in light of international standards issued by professional organizations such as the SASB standards, GRI standards, and others.

On the practical side, the researcher tested the impact of environmental governance on the disclosure of financial information related to climate change through an electronic questionnaire, where 82 forms were distributed to a number of academics in Iraqi universities, as well as professionals (accountants and auditors) working in both the public and private sectors. The results were analyzed using the SPSS program.

The research reached several conclusions, the most important of which is that improving the level of environmental governance contributes to enhancing corporate transparency and increasing investor and stakeholder confidence in financial information related to climate change.

The research also presented a number of recommendations, the most notable of which is the need to benefit from international experiences in adopting governance principles in general, and environmental governance in particular, in order to activate disclosure and increase transparency regarding environmental issues, sustainable development, and climate change.

Abstract

Entrepreneurial education is currently a fundamental requirement for developing students' abilities and talents, equipping them with academic and practical skills and expertise, and preparing them to keep pace with emerging developments by fostering a culture of entrepreneurship toward creativity and innovation.                                                                      

The current study aims to demonstrate the importance of universities' orientation towards formulating entrepreneurial educational goals and programs for the purpose of developing creativity and innovation by supporting the spirit of entrepreneurial culture among students and encouraging competition to discover entrepreneurs and innovators by encouraging and developing entrepreneurship programs in university educational institutions. The research relies on the use of the descriptive analytical approach and the pursuit of benefiting from international experiences in this field to formulate educational goals towards developing a culture of creativity and innovation Directing the university's vision and mission and transforming them into successful entrepreneurial practices by linking education to practical reality so that the university can play a pioneering role that influences society by preparing graduates who carry a culture of creativity and innovation to achieve sustainable development goals. One of the most important results of the research is the need to direct university policies towards preparing educational programs that enhance the skills of creative students, and encourage students to generate entrepreneurial ideas and transform them into entrepreneurial projects to achieve sustainable development goals and reduce poverty and unemployment. 

Abstract

Purpose of the research is to study the relationship between internal marketing and positive employee behavior, as well as to know the effect of the independent variable (internal marketing) on ​​the dependent variable (positive employee behavior).

Design/Methodology: A simple random sample of (77) employees working in the Oil Products Distribution Company in Najaf Governorate was selected, and the questionnaire was used as a tool for collecting data. The researchers sought to know the nature of the relationship of influence between the research variables, and several statistical analyses of the data were adopted, including the Corinbach alpha, weighted, standard deviation, arithmetic mean, and regression analysis.

Results: Through the current research, several conclusions were reached, including the existence of a statistically significant effect between the research variables (internal marketing and positive employee behavior).

Abstract

The research seeks to achieve a set of objectives, the most important of which is measuring the impact of using artificial intelligence techniques in improving the disclosure process in financial statements and its reflection in sustainable development. In consistency with the importance of the research and through its problem, the researchers sought to test the research hypotheses. To achieve this, a questionnaire was designed using (Google Form) and distributed on line to the elements of the research sample that were selected using the intentional sample consisting of employees of the departments of (financial affairs, auditing and internal control). (50) answers were obtained. Through the Statistical Package for Social Sciences (SPSS) application, the results of the questionnaire were analyzed. According to the applied framework of the research, a set of findings were reached, the most important of which were: Robotic process automation technology supports the accounting disclosure process in the financial statements prepared by the Presidency of the University of Basrah, which achieves sustainable development elements. The researchers presented a set of recommendations, the most prominent of which is that the Presidency of the University of Basra issue rules and instructions under which it is committed to converting to Use of artificial intelligence techniques.

Abstract

Private investment is the cornerstone of building the economies of developed and developing countries by supporting productive activities and increasing economic growth and development. This research aims to identify the positive impact of the private sector on improving the Iraqi economy and increasing the gross domestic product (GDP), which is reflected in reduced unemployment and poverty, especially during years of financial and economic crises. Despite the problems facing the private sector and its low investment, it remains the primary driver of economic growth. Given the importance of the topic, the research aims to identify the impact of private investment on economic growth in Iraq for the period (2004-2022) using advanced standard methods and approaches, including unit root tests, cointegration, the error correction model (ECM), and the immediate response function. The study found a relationship between private investment and economic growth in the short term, and an inverse relationship in the long term.

Abstract

Public-private partnerships (PPPs) have emerged as a critical mechanism for promoting sustainable development, particularly in the context of higher education institutions. This field study explores the role and impact of PPPs at Future University, focusing on how PPPs contribute to achieving the university's sustainable development goals. The study uses a descriptive approach by distributing (80) questionnaires to Future University staff, which were analyzed using SmartPLS V.4. The results reveal that PPPs at Future University facilitated infrastructure development, enhanced academic programs, and promoted research initiatives aligned with sustainability goals. However, challenges such as aligning stakeholder interests, ensuring long-term commitment, and maintaining transparency were identified as barriers to maximizing the potential of these partnerships. The study concludes that while PPPs offer significant opportunities to promote sustainable development in higher education, their success depends on strong governance frameworks, clear communication, and shared value creation among all stakeholders. The study provides recommendations to strengthen existing partnerships and guide future collaborations at Future University and similar institutions.

Abstract

The research focused on promoting community sustainability and highlighting its role in achieving sustainable development through solar energy, especially since it is considered one of the most important renewable energy sources. Its use reduces gas emissions, carbon waste, and noise, thereby mitigating the impact of climate change. The research question emphasizes that despite the presence of traditional energy sources in Iraq, particularly crude oil and natural gas, these resources are depleted and not renewable. However, their continued use poses a risk of environmental pollution and injustice to future generations. It also focused on reviewing previous studies on the concepts of social sustainability as a starting point for achieving sustainable development goals (the theoretical aspect). It also collected data on the costs of installing and maintaining solar energy systems, as well as monthly and annual consumption calculations for a number of homes. It also selected an agricultural model (irrigation system). It also evaluated the feasibility of investing in solar energy systems over a 10-year period compared to consumption using conventional sources. The research answered the question: What is the relationship between social sustainability and the application of solar energy systems in achieving sustainable development goals? What are the challenges and opportunities facing this relationship in this context?

The research reached several conclusions, including:

1. Enhancing community empowerment, which has positive impacts at the local level, such as job creation.
2. Enhancing the environmental aspect and environmental sustainability, such as reducing emissions and increasing shaded areas, which reduces temperatures above homes, albeit relatively.
3. Among the challenges facing solar energy projects are the lack of funding and a lack of awareness among individuals.

This research is within the general framework and can be modified to suit the circumstances and level of use.

With the assistance of specialists in this field, the design and engineering aspects are detailed and precise, according to the needs of the community. With the situation as mentioned above.

Abstract

The aim of this research is to measure the sustainable performance of Al-Qasim Green University based on the indicators of the Sustainable Balanced Scorecard (SBSC), and to assess the university’s ability to serve the community through social and environmental performance indicators. Sustainable orientation is essential in today’s business environment, as it reflects the clarity of strategic objectives and the roles of faculty and support staff in delivering high-quality, distinguished educational services. It also supports creative capacities to build a strong academic reputation, making the university a key contributor in meeting labor market needs.

The study adopted a case study methodology focusing on Al-Qasim Green University, using both financial and non-financial data for the period (2018–2019). The results were measured and analyzed accordingly. Findings indicate that the university is capable of enhancing sustainable performance, provided that improvements are made in cost and managerial accounting systems. These improvements should aim to provide decision-makers with relevant information that reflects the university's economic, environmental, and social realities.

The research recommendations emphasized the importance of university leadership giving due attention to environmental and social factors, alongside economic ones, in adopting higher education and scientific research strategies. It also called for creating multiple channels of engagement with the labor market and the community.

Abstract

This study explores the concept of frugal innovation and its impact on achieving pioneer Advantage in the context of the express delivery sector. Focusing on the express delivery company, Totters, the study examines how frugal innovations in terms of cost and resource efficiency can provide a competitive advantage in a highly dynamic market. Data were collected through a survey of (85) employees of the company under study and analyzed using the advanced statistical program SmartPLS V.4 to assess the role of streamlined operations, affordable solutions, and customer-centric strategies. The results reveal that frugal innovation significantly enhances a company’s ability to lead the market by delivering high value with limited resources. Furthermore, the study highlights the critical interaction between innovation and strategic positioning in supporting long-term competitiveness. This research provides practical insights for companies aiming to leverage frugal innovation as a path to achieving pioneer Advantage, especially in resource-constrained environments. 

Abstract

This paper examines the potential transition from traditional budgeting to performance budgeting (PB) in Iraq, with a focus on the Government Program (GP). It explores the historical underpinnings of budgetary practices in Iraq, critiques the limitations of traditional budgeting, and delineates the potential of GP as a catalyst for the implementation of performance budgeting. The study utilizes a qualitative approach, analyzing policy documents and drawing parallels with global trends and empirical studies to assess the adaptability of performance budgeting in the Iraqi context. The findings suggest that GP embodies the foundational elements of performance budgeting. The study concludes with strategic recommendations for successful performance budgeting implementation in Iraq.

Abstract

Social media are internet-based digital spaces that aim to facilitate communication and interaction between individuals and different groups. These platforms are characterized by their high interactivity, diverse uses, global reach, and rapid dissemination of information. They can be classified into main types, including:

Public platforms: such as Facebook and Twitter, which enable broad communication and the exchange of opinions and information.

Content-sharing platforms: such as YouTube and Instagram, which focus on sharing photos, videos, and other content.

Professional platforms: such as LinkedIn, which aim to build professional networks and exchange work experiences

Abstract

The purpose of this research is to clarify the importance of the barcode in monitoring processes, as it plays a significant role in the circulation of goods between the producer and the consumer.
It also aims to highlight the benefits and significance of barcodes across various stages of the production process, including identifying the components of the manufactured product and reinforcing the role of barcodes within business organizations.

Barcodes help accurately track products within warehouses, thereby facilitating daily or periodic inventory processes and minimizing human errors. Thanks to barcodes, inventory levels can be effectively monitored, allowing the organization to plan ahead to avoid stock shortages or overstocking.

Moreover, barcodes play a key role in protecting the rights of both the initial and final consumer.

Abstract

The study aims to shed light on the spread of the phenomenon of drug use and trafficking in Iraqi society in the recent period, and its impact on the Iraqi economy in general and on achieving the goals of sustainable development in Iraqi society. One of the most important effects of drug use and trafficking is the economic effects.

A questionnaire was used on a random sample of young people in Babylon Governorate, and 300 questionnaire lists were distributed. The study concluded that the phenomenon of drug use and trafficking is a widespread phenomenon, and is a problem that threatens Iraqi society, especially the youth category, and there is a steady increase in the percentage of drug users and dealers.

Drug use and trafficking greatly affects the achievement of economic development goals, which leads to an increase in the rate of poverty and unemployment in society.

The study recommends working to impose strict control over drug smuggling and trafficking in local markets, and monitoring cafes, squares, and markets that constitute a center for drug use and trafficking.

Abstract

The aim of this research is to present the reality of financial inclusion in Iraq, by analyzing the behavior and trends of its financial indicators according to its dimensions (access and usage) for the period (2014 to 2024). This research aims to determine the level of financial inclusion in Iraq and its most important pillars. Based on the basic premise that financial inclusion in Iraq can be measured and analyzed, and the development of its indicators can be monitored. Financial inclusion in Iraq can be expressed using four sets of indicators: banking density and banking penetration, and the spread of electronic payment services to express access. Mobile payment services, and electronic card and bank account penetration indicators, were used to express usage. Two factors were identified as constraints on achieving financial inclusion requirements in Iraq: the financial infrastructure and technology, and the lack of widespread financial awareness among individuals and the skill required to select financial products. This has led to a lack of digital transaction culture among Iraqis, as well as a lack of confidence in financial transactions in this context, due to the prevalence of hacking, fraud, and deception. It is impossible to advance financial inclusion levels in Iraq without addressing these two important and interconnected constraints.

Abstract

The research aimed to explore the reality of organizational intelligence and its dimensions — namely (environmental understanding, collective intelligence, and strategic vision) — as well as sustainable development and its dimensions (economic, environmental, and social). The focus was on Al-Ittihad Food Industries Company. The research also sought to identify the correlation between organizational intelligence and sustainable marketing within the company.

A descriptive approach was adopted, and the study sample consisted of 99 employees from various departments of the company. A questionnaire was designed as the main tool for data collection, in addition to conducting some personal interviews. Data were analyzed using SPSS software and Cronbach's Alpha for reliability testing. The questionnaire relied on a five-point Likert scale.

The research arrived at several key findings, most notably:

The level of organizational intelligence and sustainable marketing practices in the company was moderate, There is a strong positive correlation between the dimensions of organizational intelligence and those of sustainable marketing, The results indicated that the t-test values were statistically significant for all research variables at a significance level of (α ≤ 0.05), confirming a meaningful and positive correlation between organizational intelligence and sustainable marketing.

The study recommended that Al-Ittihad Food Industries Company should place greater emphasis on continuous learning and the need to clarify visions, plans, and future directions with its employees.

Abstract

Sustainable development refers to the rational use and efficient investment of resources to ensure biological and environmental balance while preserving the rights of future generations. Entrepreneurship is a powerful and effective tool for achieving this development. The Iraqi Ministry of Planning has approved the 2030 Sustainable Development Strategy in accordance with the agenda launched by the United Nations. Therefore, this research aims to shed light on the available capabilities, challenges facing sustainable development, and the levels of achievement of its goals.

Iraq is still lagging behind in achieving the seventeen Sustainable Development Goals, and this requires attention. A national strategy should be adopted to revitalize all sectors and encourage innovation, while supporting and improving youth training opportunities and creating job opportunities commensurate with their academic and professional qualifications. Work should also be done to achieve social peace and reform budgeting systems for programs to achieve the Sustainable Development Goals.

Abstract

Entrepreneurial leadership is considered one of the key factors that contribute to organizational success and foster innovation and creativity within organizations. This research is an analytical study examining the impact of entrepreneurial leadership on creative work behavior at the University of the Future in Babel Governorate. The study aims to understand the role of entrepreneurial leadership in enhancing a creative work environment and motivating employees to innovate and create, thereby improving the overall effectiveness of the organization.

The research is based on the analysis of field data collected through a questionnaire distributed to a sample of faculty members and staff at the University of the Future. The questionnaire was designed to include several aspects related to entrepreneurial leadership practices, such as strategic vision, inspiration, trust, and communication, as well as their impact on employees' creative work behavior. The data were analyzed using appropriate statistical methods for the study.

The results of the study revealed that entrepreneurial leadership plays a pivotal role in promoting creativity and innovation within the university. The application of entrepreneurial leadership dimensions positively contributed to improving collaboration and interaction among employees, motivating them to offer innovative ideas and solutions in the university’s work environment. The study also confirmed the existence of a positive relationship between entrepreneurial leadership and creative work behavior, indicating that entrepreneurial leadership effectively drives employees toward adopting more creative work methods.

Moreover, the study found that entrepreneurial leadership requires the availability of certain fundamental factors, such as strategic vision, inspiration, mutual trust between leaders and employees, and effective communication. These factors help create a work environment that enables employees to think creatively and present innovative solutions that contribute to organizational development.

In conclusion, the study recommends enhancing the concept of entrepreneurial leadership at the University of the Future by implementing training and development programs targeted at academic leaders to strengthen entrepreneurial leadership skills. The study also recommends focusing on key leadership dimensions, such as improving internal communication between different departments and enhancing the strategic vision, to create a sustainable and creative work environment.

Abstract

This research aims to examine the role of time-directed resource consumption accounting (TD-RCA) techniques in achieving competitive advantage for economic units by improving costing accuracy, rationalizing resource consumption, and enhancing product quality. TD-RCA relies on analyzing resource consumption based on the actual time of activities, which helps determine the fair cost of products, reduce waste, and achieve higher operational efficiency.

Process reengineering also contributes to the redesign of manufacturing activities with the aim of eliminating unnecessary processes and enhancing customer value, leading to reduced costs and improved product quality. The research focuses on the application of these two techniques in a ready-made garment factory in Najaf. The results showed that combining the two techniques helps reduce overall costs, increase the factory's competitiveness, and enhance its responsiveness to market demands.

The research recommends the adoption of these modern techniques in cost management, given their positive impact on achieving a sustainable competitive advantage, achieving optimal resource utilization, and enhancing production efficiency.

Abstract

The article considers the historical foundations of Iraq for ensuring environmental and economic sustainability in the context of digitalization. The article presents facts about the contribution of the thousand-year-old culture of Iraq to world culture and the relevance of this contribution in solving the problems of sustainable development. A critical assessment of training technologies and the application of popular neural networks is given. It is proposed to use the experience of Belarus in planning and implementing strategic projects in Belarus in relation to the conditions of global digitalization and to use the results of Belarusian scientists in linguistic analysis of texts to create national neural networks. The importance of an ecosystem approach in solving the problems of socio-economic development of the country is emphasized. The relevance and necessity of appropriate training of personnel for the digital economy, the most important part of which in modern conditions is digital culture and the formation of a national market for high-quality data is substantiated.

Abstract

Employee development is a fundamental pillar for the success of any organization striving for sustainable growth and excellence in performance. It encompasses a range of processes and activities aimed at enhancing the skills, knowledge, and capabilities of employees, leading to increased productivity and improved work quality. Through continuous training, self-learning, mentoring, and providing opportunities for career growth, employee development fosters loyalty and empowers individuals to contribute effectively to organizational goals.

Abstract

The aim of this research is to know the role of strategic leadership, which was measured by the dimensions (dealing with the situation, managing change, managing communication) in enhancing organizational excellence, which was measured by the dimensions (area of ​​influence, competitive pressure, competitive formation) in the Diwan of Kirkuk Governorate, the research community, as this research was applied to a random sample drawn from the mentioned community with a number of (80) individuals representing the workers in this community. The questionnaire was used as a means for collecting data and information and was distributed to the sample members for the mentioned purpose. This data and information were analyzed using the statistical program SPSS v.20. The results showed a significant correlation between the research variables. The researchers also put forward a number of recommendations, the most important of which was establishing the basic dimensions of strategic leadership as it is one of the important factors that increase and enhance organizational excellence.