Search Results for حسين حسين

Abstract

This research explores the impact of various factors on managers' intention to use artificial intelligence (AI) technologies in human resource management practices, through a survey conducted with a sample of 80 individuals from 6 private colleges. The descriptive analytical method was utilized in the study, examining several key dimensions representing the independent variable, including (administrative dimension, cultural dimension, economic dimension, legal and ethical dimension, social dimension, and psychological dimension).

The results indicate that these factors significantly affect managers' intention to use AI, which in turn reflects on human resource management practices, including (recruitment and selection, training and development, performance evaluation, compensation and benefits management, and labor relations management). The study concluded that addressing the mentioned factors enhances the effective use of AI, contributing to the improvement of the effectiveness and efficiency of human resource management practices.

Therefore, the research recommends that institutions develop comprehensive strategies to enhance awareness and understanding among managers and employees regarding the benefits of AI, along with establishing clear policies to ensure legal and ethical compliance and fostering a culture of innovation and change.

Abstract

This research aims to identify the contribution made by competition in helping young people implement their medium, small and micro projects, in order to ensure their success and achieve the desired goals, specifically in the early stages of establishing these projects. The research problem confirmed that many young people rely on the main pillars of competition (cost, quality, creativity, flexibility) in implementing their projects, but they do not have sufficient knowledge about their most important cognitive contents and how to invest them in competition with others. Accordingly, there is a cognitive deficiency more than a field deficiency in this field. As for the importance of the research, it was represented in presenting a set of proposals that contribute to enhancing the ability of the researched sample and society to invest in the relationship between competition and the success of youth projects (medium, small, and micro). Accordingly, this research aims to diagnose the reality of these two variables and discover the relationships of association and influence between them. To complete the research in its theoretical and field areas, the descriptive approach was adopted. The researchers also relied on a set of previous ideas in designing the questionnaire that was used in collecting data, after testing and adapting it to suit the Iraqi environment, which was distributed to a sample of young people with projects (medium, small, and micro) in the Shorjah area and the Arab market in Baghdad, numbering (376) individuals. The researchers also used measures of central tendency in processing the data from a statistical perspective using a set of tools available in the statistical program (SPSS.v23). These statistical tools provided researchers with a set of results that confirmed the application of the foundations of competition (cost, quality, creativity, flexibility), and youth projects (medium, small, and micro) to a high degree from a statistical point of view. Moreover, the foundations of competition contribute to a moral and statistical degree in enhancing the ability of youth to implement their projects and their success. Accordingly, the researchers recommended reviewing the world's experiences and the mechanisms that were adopted to encourage competition among youth, in addition to the support that was provided to them, whether materially or morally, and helping them build their various projects, and trying to transfer them to the Iraqi environment to invest their results and employ them in innovating various projects, whether (medium, small, and micro).

Abstract

This research aims to analyze the role of integrating artificial intelligence (AI) technologies in promoting digital transformation in the banking sector. This is of great importance due to its significant impact on monetary policy. Through the application of digital technologies, banks and financial institutions can greatly improve their procedures, leading to changes in banking liquidity. Digital transformation can contribute to increased cash flows and improved liquidity management, thus affecting the central bank's ability to implement monetary policy effectively. Thanks to big data analytics and AI, banks can better identify economic needs, influencing interest rate decisions. Therefore, it can be said that digital transformation plays a significant role in shaping monetary policy and opens the door to significant improvements in the management of fiscal and monetary policies and creative thinking skills. Traditional reliance on auditing methods does not keep pace with rapid technological developments, and auditors' weak adoption of creative thinking methods in addressing audit problems negatively affects the quality of audits and the accuracy of their results. The importance of this research lies in its aim to provide a comprehensive framework that combines modern technological tools and creative approaches to digital work, thereby contributing to the development of critical practices and enhancing the quality of its results according to standards of efficiency and effectiveness. The advanced statistical software Smart Pals and appropriate statistical methods were used to test the hypotheses. The results showed a statistically significant effect of using artificial intelligence technologies (expert systems, machine learning, continuous auditing, natural language processing, and robotic process automation) across all dimensions. This indicates the importance of AI applications in improving the quality of external auditing. Furthermore, the use of AI technologies has a positive impact on investor decisions through the quality of external auditing. Based on these findings, the researcher recommends that all accountants and auditors keep pace with technological developments and respond to changes in the surrounding environment by developing their AI skills. Audit firms should also be encouraged to adopt AI technologies in their work by replacing manual systems with computerized systems. The study aimed to analyze the impact of digital transformation indicators (ATMs, electronic payment cards, electronic point-of-sale systems, and instant settlement transfers). Adopting digital technologies has contributed to reducing reliance on cash and increasing the efficiency of monetary policy. However, in Iraq, limited effects were observed due to structural challenges such as weak infrastructure and economic instability.

Abstract

This study aims to analyze the role of good digital governance in enhancing strategic sovereignty in Iraqi private universities by revealing the nature of the relationship and impact between the two variables in light of the accelerating digital transformation in the higher education sector. The study adopted a descriptive-analytical approach, and data were collected using an electronic questionnaire distributed to a sample of professors from Iraqi private universities. The number of valid responses for analysis was 154. Good digital governance was measured through five main dimensions: digital accountability, digital transparency, fairness and equity, digital participation, and service efficiency. Strategic sovereignty was measured through a set of indicators related to decision independence and the institutional capacity to plan and control information resources. The results of the statistical analysis showed a strong, statistically significant positive correlation between good digital governance and strategic sovereignty, with a correlation coefficient (R = 0.72) at a significance level of (p < 0.001), indicating the strength of the relationship between the two variables. The regression analysis revealed that the dimensions of good digital governance collectively explain approximately 52% of the changes in strategic sovereignty (R² = 0.52), with a statistically significant overall standardized effect size (β = 0.68). At the dimension level, the results showed that digital transparency, digital accountability, and service efficiency were the most influential dimensions in enhancing strategic sovereignty, followed by digital participation and fairness and equity. This underscores the pivotal role of these practices in supporting the independence of strategic decision-making and strengthening institutional capacity to respond to challenges.

Abstract

This study aims to highlight the role of green management in achieving and promoting environmental and corporate sustainable development by proposing new mechanisms for its implementation to support sustainability at various levels. The study adopted a descriptive-analytical approach using a questionnaire distributed to a sample of 274 employees at the Najaf Refinery, and examined the causal relationships among the study variables, with data analyzed using SPSS. The results showed that sustainable development can be achieved through environmental planning and design, waste management, and environmental training and awareness. They also revealed that green management serves as an effective tool to enhance sustainable development in the oil industry by reducing harmful environmental impacts and improving resource use efficiency, thus contributing to tangible economic and social benefits. This study underscores the importance of green management in supporting sustainable development in the oil industry and proposes mechanisms to strengthen its application and achieve sustainability on a broader scale, in line with efforts to meet organizational needs and improve environmental and organizational efficiency.

Abstract

The research sought to demonstrate the role of electronic accounting programs in the efficiency of regulatory performance within Iraqi private companies. It relied on the descriptive analytical approach to describe its theoretically proposed variables, and then collected the questionnaire that had been directed to a number of individuals working in the companies under study, who formed the research sample, numbering (391). After testing the proposed hypotheses, and analyzing them according to the SPSS program, the research conclusions were as follows: There is a significant role for electronic accounting on the efficiency of regulatory performance in the Al-Tamimi Group for Engineering Industries in Baghdad as one of the Iraqi industrial companies, and there are significant differences between the average answers of the sample members about the role of electronic accounting programs in the efficiency of regulatory performance according to the variable of the number of years of experience. Accordingly, the research recommended providing a training program on electronic accounting programs with the aim of exchanging knowledge and experiences on electronic accounting programs, training auditors and accountants to practice the process of controlling accounting information technology, providing them with the knowledge and skills they need to do their work in the best possible way, enhancing the use of electronic accounting, and applying it correctly to improve the quality and efficiency of auditing operations.

Abstract

The higher education sector is considered one of the important sectors and is referred to as the vital artery due to its great importance in providing the labor market and state institutions with expertise, skills and human energies. This sector's contribution to the development process by keeping pace with modern technology and sciences and its possession of enormous human competencies, expertise and potential has made this sector a major focus of interest for other sectors. The main purpose of the study is how to maintain the quality of performance and sustainability of quality through sustainable development. A random sample of workers in the higher education sector was taken and the questionnaire was the main tool for data collection, where (235) questionnaires were distributed, of which (192) were valid for use. The (SPSS) and (AMOS) Structural Equation Model (SEM) version (25) were used to analyze the data and results. There is a significant positive statistical relationship between transactional leadership and sustainable development. In addition, there was a significant impact and role of the mediating variable (performance quality) on the relationship between the independent variable (transactional leadership) and the dependent variable (sustainable development (.

Abstract

This research aims to diagnose the mediating role played by reducing of cognitive conflict of human resources between managing the diversity of human resources and enhancing their strategic awareness towards their organization. As it is necessary to enhance the knowledge of human resources and reduce conflicts that may occur between them due to conflicting scientific and cultural orientations or backgrounds, In order to enhance their role in achieving their organization's current and future strategies. Therefore, the research problem referred to the decline in knowledge and awareness of the importance of reducing the cognitive conflict and its role in managing the diversity of human resources and enhancing their strategic awareness towards their organization. so the researchers tried to embody the importance of his research in providing treatment for this problem and enhancing knowledge related to these variables within the investigated organization by achieving a set of goals. The descriptive analytical approach was adopted in carrying out the research in its various parts. The questionnaire was adopted in collecting data by distributing it to a sample of (97) individuals working at Al-Rafidain University College, and the statistical tools available in the (SPSS-V21) program were used to process the data, which produced a number of results that confirmed the validity of the research hypotheses and the strength of the correlation and influence relationships. Among the variables discussed, the researchers recommended the need to develop the methods and procedures adopted in managing the diversity of human resources by looking at the experiences of developed countries in this field, and employing its results in reducing their cognitive conflict, and then enhancing their strategic awareness towards their organization.

Abstract

This study aimed to examine the impact of internal auditing on the transparency of financial reports in companies listed on the Baghdad Stock Exchange. The study sought to identify the nature of the relationship between the effectiveness of internal auditing and financial reporting transparency, measure the effect of internal audit independence on the credibility of financial information, and determine its role in reducing accounting errors and financial manipulation. The study adopted a descriptive-analytical approach and used a questionnaire as the primary tool for data collection. The sample consisted of employees working in auditing, accounting, administrative departments, and other stakeholders concerned with financial reporting. A total of 259 valid questionnaires were collected and analysed. Appropriate statistical methods, including the Chi-Square test, were employed to evaluate the study hypotheses. The findings revealed a statistically significant relationship between internal auditing and the transparency of financial reports. The results also indicated that the independence of internal auditors, their direct reporting relationship with the board of directors, and their unrestricted access to financial records and information significantly enhance the credibility and transparency of financial reporting. Furthermore, the study confirmed that internal auditing plays a significant role in reducing accounting errors and financial manipulation, improving the quality of financial disclosure, and supporting management in making sound financial decisions. The study concluded that internal auditing is an effective control and managerial tool that contributes to strengthening transparency, accountability, and the quality of financial reporting in companies listed on the Baghdad Stock Exchange. The study recommends enhancing the independence of internal audit units, providing adequate support and resources, adhering to international professional standards, and continuously developing the competencies of internal auditors to increase confidence in financial reports and improve the investment environment.

Abstract

يؤدي الذكاء الاصطناعي دورا هاما وأساسيا في مختلف مناحي الحياة سيما في السنوات الأخيرة، فلم تعد الاستفادة من الذكاء الاصطناعي مقتصرة على البرمجيات فقط، بل امتدت الى مجالات الطب، والهندسة، والزراعة، وغيرها، وفي الآونة الأخيرة، اتجهت الدول نحو دمج الذكاء الاصطناعي وتوجيهه لتحقيق أهداف التنمية المستدامة ، بالشكل الذي يتوافق مع مستوى التنمية الاقتصادية والاجتماعية والبيئية المستدامة.

ولم تكن الدول العربية بمنأى عن هذه المساعي الدولية للاستفادة من الذكاء الاصطناعي ولاسيما في تحقيق التنمية المستدامة ، في ظل صعوبة الأوضاع الاقتصادية والسياسية والاجتماعية التي تواجهها،  ويزيد من صعوبة تأثيرها كون معظم الدول العربية دولاً نامية ، مما يزيد من أهمية تمسكها بضرورة الاستفادة من تطبيقات الذكاء الاصطناعي من أجل تحقيق أهداف التنمية المستدامة ، وعلى رأسها القضاء على الفقر وتعزيز فرص المساواة بين الجنسين وتحسين مستويات التعليم والصحة.

ويعد تحقيق أهداف التنمية المستدامة من أهم أولويات الدول وخاصة في ظل التحديات المختلفة التي يواجهها العالم سواء تحديات اقتصادية أو سياسية أو بيئية. وفي ظل التطور التكنولوجي اللامحدود وظهور تقنيات الذكاء الاصطناعي كان لابد أن تتوجه الدول نحو الاستفادة من هذه التقنيات وتطويعها نحو تحقيق أهدافها وخاصة أهداف التنمية المستدامة.

وقد لعبت منظمة اليونسكو دورا فعالا في الاستفادة من الذكاء الاصطناعي في تحقيق أهداف التنمية المستدامة من خلال دورها في مساعدة الدول في ذلك وبما يتناسب مع كل دولة حيث تضع المعايير وتساعد في وضع السياسات وبناء قدرات الدولة.

وفي 2019 ظهرت وثيقة (إجماع بكين) والتي وافق فيها ممثلو الدول والمنظمات الدولية والمؤسسات الأكاديمية والمجتمع المدني والمجتمع الخاص على أهمية الذكاء الاصطناعي في التعليم والبحث العلمي، كما تؤكد الوثيقة على وجود العنصر الإنساني واهميته في نشر تقنيات الذكاء الاصطناعي في التعليم لتعزيز التنمية المستدامة وحماية حقوق الانسان من خلال التعاون بين الانسان والالة.

و يمكن تعريف الذكاء الاصطناعي بأنه علم فائق التطور مشتق من علوم الحاسبات يحاكي العقل البشري بأعلى مستويات ذكاؤه ويستخدم لأداء كل المهام البشرية وحل كافة المشاكل التي يواجهها الانسان بطرق تكنولوجية متطورة.

ومن الجدير بالذكر أن الهدف الرئيسي لأبحاث الذكاء الاصطناعي في هذه المرحلة هو  انتاج ابتكارات من شأنها محاكاة الذكاء البشري وأداء نفس مهامه كحل المشكلات واتخاذ القرارات، ولكن مع تطور العالم وتسارع وتيرة الاحتياجات والمشاكل الاقتصادية والبيئية أدرك العلماء أنهم بحاجة الى خوارزميات وتقنيات أكثر تقدما.

وقد أدت جائحة كورونا إلى الزامية توجه العالم نحو استخدام تطبيقات الذكاء الاصطناعي، بل وتحديثها بشكل يساعد على حل أزمة كورونا أو على أقل تقدير الحد من تهديداتها ونتائجها. ومن أبرز استخدامات تطبيقات الذكاء الاصطناعي خلال جائحة كورونا استخدامها في العملية التعليمية وكذلك العملية الطبية.

فضلاً عن  أن تطبيقات الذكاء الاصطناعي في عصرنا الحديث تستخدم في شتى المجالات العسكرية والبيئية والاقتصادية والتعليمية ومن بين هذه التطبيقات:

• السيارات ذاتية القيادة والطائرات بدون طيار.
• الانسان الآلي والذي يتواجد حاليا في المستشفيات والجامعات وبعض المطارات.
• برامج الذكاء الاصطناعي في تحليل البيانات الاقتصادية كالبورصة وتطوير أنظمة تداول الأسهم.
• الأجهزة الذكية القادرة على القيام بالعمليات الذهنية كفحص التصاميم الصناعية، ومراقبة العمليات واتخاذ القرارات.
• التطبيقات الذكية الخاصة بتحويل الأموال والتعامل مع البنوك.
• خدمات المنازل الذكية، والأسلحة ذاتية العمل، والهواتف، وأجهزة التلفاز، والاف التطبيقات الأخرى.

ومن الأهمية بمكان حشد الوسائل اللازمة لتنفيذ خطة التنمية المستدامة 2030من خلال تنشيط الشراكة العالمية من أجل تحقيق التنمية المستدامة، على أساس روح من التضامن العالمي المعزز، مع التركيز بوجه خاص على احتياجات الفئات الأشد فقرا والأكثر ضعفا، وبمشاركة من جميع البلدان وجميع أصحاب المصلحة وجميع الشعوب. إذ أن الذكاء الاصطناعي (AI) يمتلك إمكانيات هائلة لدعم وتحقيق التنمية المستدامة عبر تحسين الكفاءة، تقليل الفاقد، وتقديم حلول مبتكرة لمجموعة من التحديات البيئية، الاقتصادية، والاجتماعية.

Abstract

This research aims to measure the impact of using Internet of Things (IoT) and machine learning techniques on achieving the characteristics of accounting information and the extent to which this is reflected in the conceptual statement/8.This is based on the ability of artificial intelligence techniques to solve business problems and overcome obstacles facing companies by using highly advanced devices and applications, as it is a system capable on simulating human intelligence. According to the importance and problem of the research, and for the purpose of testing its hypotheses, a questionnaire was designed using Google Forms and distributed electronically to the research sample members, who were selected using a deliberate (intentional) sample consisting of employees from the departments of (financial affairs, auditing and internal control). (50) responses were obtained. Using the Statistical Package for the Social Sciences (SPSS), the results of the questionnaire were analyzed. According to the applied frame wall of the research, a set of conclusions were reached, the most important of which was that artificial intelligence techniques achieve the qualitative characteristics of accounting information, as stated in Conceptual statement/8. The researchers presented a set of The most prominent recommendations include the adoption by the Accounting Department of the Basrah Municipality Directorate of artificial intelligence techniques when performing various accounting tasks.

Abstract

Research and studies related to electronic payments and the indicators of the Iraq Stock Exchange hold significant importance as they represent one of the fundamental elements contributing to economic progress. This research aims to measure the impact of electronic payments on the trading volume index in the Iraq Stock Exchange. To achieve this goal, the unit root will be tested using the Augmented Dickey-Fuller test and the Phillips-Perron test, and cointegration will be tested using the) ARDL (model according to the outputs of the) Eviews13(econometric software. The research concluded that there is a positive relationship between electronic payment indicators (amounts of electronic checks, value of bank transfers, retail payment system transfers) and the trading volume index in the Iraq Stock Exchange. The research recommends enhancing online electronic trading to help investors quickly identify trading indicators and stock prices of listed companies, which leads to increased trading activity in the Iraq Stock Exchange. This can be achieved by organizing workshops and educational seminars to provide detailed information on modern technologies used in the market

Abstract

The research aims to study and analyze the risks associated with the adoption of accounting information systems, particularly human, technological, environmental, and legal risks. It also addresses the literature related to the reliability of the external auditor’s report by highlighting the nature of these risks and explaining the extent to which they affect the quality and credibility of audit reports issued by local audit firms.

The research is based on the hypothesis that identifying the risks of adopting and operating accounting information systems by regulatory bodies, and relying on auditors who possess the professional capability to disclose such risks, will positively reflect on the reliability of the final audit report for stakeholders who rely on accounting information. To achieve the objectives of the study, a conceptual framework was developed that covers the accounting information system, its internal structure, and the risks associated with its adoption. In addition, the framework analyzes the dependent variable represented by the reliability of the external auditor’s report and the characteristics that this report must include. The study also clarifies the role that risk identification can play, especially risks related to human factors involving system designers and operators, and technological risks related to the information infrastructure of business organizations.The researcher concluded that the level of disclosure regarding the risks of adopting accounting information systems in audit reports is still limited and incomplete. A significant portion of audit outputs continues to focus on traditional financial tests, without expanding into the evaluation of risks associated with modern systems. It was also found that the lack of systematic identification of these risks directly affects the reliability of the audit report and reduces the ability of users of financial statements to rely on it.

The researcher recommends that audit reports should include an annex or a dedicated section addressing risks related to accounting information systems, and that an evaluation methodology should be adopted encompassing human, technological, environmental, and legal risks, in addition to determining the impact of these risks on the fairness and credibility of financial data. The study further recommends enhancing the training of regulatory staff on mechanisms for evaluating risks associated with modern systems and integrating the results of such evaluations into the contents of the external auditor’s report, in a manner that strengthens its reliability and transparency for all stakeholders.

Abstract

This research aims to study the role of Lean Quality in promoting the transition to Green Manufacturing in modern organizations, focusing on its practical applications at the Al-Hillah Sugar Factory, owned by Al-Ittihad Company. The research highlights how Lean Quality principles, such as continuous improvement, waste reduction, and process flow optimization, can be used as tools to enhance production efficiency and achieve environmental sustainability.The research employed a field survey methodology, utilizing an eight-item questionnaire to cover Lean Quality and Green Manufacturing elements. A five-point Likert scale was used to assess the extent to which these concepts were applied by factory employees. A representative sample of employees was selected using stratified random sampling to ensure comprehensive coverage of all departments and job levels.The results of the analysis showed that Lean Quality is applied to varying degrees within the factory, with a high level of application in continuous improvement and process flow. However, some gaps were observed in employee engagement and waste reduction. Green Manufacturing practices ranged from moderate to high, with superior performance in the areas of corporate sustainability and energy consumption reduction. Environmental innovation, however, presented some challenges that require further development.

Abstract

Women role in achieving sustainable development becomes as a one of most important issues in societies in general and in Iraq as a special case. She has a great role as her partner (man) has especially in achieving economic development; instead of this fact but the path is still not clear and long to say that! Due to the global numbers that shared internationally without serious scientific logic treatment; where statistical numbers refer that Iraq still in level (154 out of 156) around the world; and for economic & educational sectors in specific, unfortunately Iraqi women register around (0.228/1) and (0.8/1) respectively as Global Economic Institute announced in 2021. 

In order to understand this fact, there is a benefit to review the real role of Iraqi women in establishing societies’ infrastructure and trying to decrease the gap especially in her role in education, health-care, in addition to employ and invest her innovative ideas into pioneer projects.

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 current study aimed to identify the nature of the relationship and impact between organizational readiness, represented by its dimensions (structural and psychological components), and organizational failure, represented by its primary, secondary and external causes, and to determine the extent to which the organization under study has adopted organizational readiness. The problem of the study crystallised from the fact that the electricity sector faced many administrative and organizational problems and external crises that led to cases of failure and deterioration that significantly affected its activity and delayed the provision of its services. Therefore, the study raised a fundamental question: does organizational readiness play a role in reducing organizational failure? To achieve its objectives, the study adopted a descriptive analytical approach in presenting the theoretical and intellectual frameworks, processing and analyzing the data, and interpreting it. The field of study was the electricity distribution branch in the outskirts of Nineveh. The study population included individuals working in the branch, with a random sample of 125 employees selected. The study used a questionnaire as the main tool for data collection. In order to process the data and test the study hypotheses, a set of statistical methods were used, including arithmetic means, standard deviations, response rates, correlation coefficients, and impact relationship analysis. The study reached a set of results, the most important of which was the existence of an inverse relationship between the dimensions of organizational readiness and organizational failure.

Abstract

The organizations' obtaining the ISO 45001 has a great role in providing a safe working environment for the organization. The organization’s implementation of the error prevention system contributes greatly to improving the quality of the organization’s products. On the other hand, providing the dimensions of the quality of work life in the institutions contributes greatly to the organization’s success and continuity It remains on the market.
Hence the importance of the study, which aims to indicate the role of both the occupational health and safety systems and the error prevention system in providing dimensions of the quality of work life. The importance of the study is reflected in providing a practical framework that links the implementation of the ISO45001 Occupational Health and Safety Management System and the poka yoke error prevention system to the dimensions of the working life atmosphere. If the descriptive analytical approach was used, and based on the importance of the study, the study problem can be formulated. Does the application of the ISO45001 Occupational Health and Safety Management System standards and error prevention system contribute to providing quality work life dimensions?

Abstract

This study aims to analyze the role of reengineering digital thinking among university leaders and their belief in digital transformation in creating and adopting the smart university, which keeps pace with developments in artificial intelligence and digital tools. These represent some of the most important dimensions of digital transformation in an era in which digitalization has become one of the most significant competitive priorities. University leaders should therefore incorporate digital readiness into their strategic plans to ensure that the university completes the requirements of digital transformation, reaches the stage of becoming a smart university, and moves beyond traditional practices. Given the importance of reengineering leadership mindsets to foster belief in digitalization within higher education institutions and the need for universities to keep pace with rapid technological changes, the study problem was formulated around the question of the extent to which reengineering digital thinking among university leaders contributes to enhancing universities' digital readiness in a manner that supports the adoption of smart university dimensions and the achievement of the requirements of modern university transformation. The study adopted a descriptive-analytical approach. Its population and sample consisted of university leaders, including college deans, assistant deans, and heads of departments. A total of 73 valid responses were obtained for analysis. The study was based on three main variables. The first variable was reengineering digital thinking, comprising the following dimensions: leadership's belief in digital transformation, strategic digital vision, data-driven thinking, rapid responsiveness to digital changes, digital knowledge sharing, and digital skills updating. The second variable was digital readiness, comprising the dimensions of digital foresight, agile organizational structure, digital governance, digital competencies, and digital proactivity. The third variable was the smart university, comprising the dimensions of smart infrastructure, smart education, smart digital administration, smart services, digital innovation, and smart core capabilities of faculty members. The study found a significant correlation and significant effect between reengineering digital thinking and digital readiness. It also revealed a significant effect of digital readiness on the adoption of the smart university. These findings indicate that developing and reengineering digital thinking among university leaders contributes effectively to enhancing the level of digital readiness of universities, which, in turn, positively affects their ability to adopt smart university systems and improve the efficiency of academic and educational performance. The results also demonstrated that strategic digital vision, data-driven thinking, and digital skills updating are among the most influential dimensions in supporting the transition toward the smart university. The study recommends that universities adopt specialized programs for reengineering the digital thinking of university leaders, strengthen digital governance, develop smart infrastructure, invest in developing digital competencies, and foster a culture of digital innovation. Such initiatives would contribute to the transition toward smart universities and enhance their competitiveness and sustainability in the contemporary higher education environment.

Abstract

The world is witnessing rapid transformations driven by technological advancement, with artificial intelligence (AI) standing out as one of the most significant outcomes of the Fourth Industrial Revolution due to its profound impact on enhancing economic and administrative efficiency. This study aims to analyze the impact of artificial intelligence on strengthening public revenue efficiency and increasing economic productivity. It examines AI’s role in improving tax collection mechanisms, reducing financial waste and corruption, enhancing the management of public resources, and raising the productivity of both labor and capital. The research adopts a descriptive-analytical methodology, drawing upon contemporary economic literature. Among its principal findings is that artificial intelligence significantly contributes to improving the efficiency of public revenues and fostering economic productivity through enhanced financial forecasting and more efficient resource allocation. The study concludes with several key recommendations, foremost among them the adoption of comprehensive national strategies for integrating AI into public finance systems, alongside the development of robust digital infrastructure to maximize its impact on revenue generation and productivity growth.

Abstract

The research aims to reach the optimal management of water resources in the city of Baghdad by using the Analytic Hierachy Process - AHP, which is one of the effective methods of supporting the process of making multiple decisions. Baghdad faces many challenges related to the water sector, including a lack of water quantities available, water deterioration, institutional and administrative challenges. The research follows a comprehensive scientific methodology that begins to determine the problem, and set clear goals related to improving the effectiveness and efficiency of water management and ensuring its sustainability. Where an analytical model is built with the use of (AHP) analysis, which includes defining the main goal of (optimal water management), standards of evaluation (water pricing, awareness and aqueous education, systems and water standards, legislation and water laws, water losses), and possible alternatives (improving infrastructure Rationalizing water use). The data was collected through a questionnaire for the competent authorities and experts in the water sector exclusively. Through the AHP (AHP) application, both standards as well as alternatives and arrangement were analyzed based on the relative weights of each standard. The results show the possibility of using (AHP) to direct specialists and decision makers towards choosing sustainable and effective solutions to address water issues.

 And highlighting the results of the research was the possibility of access to the optimal water management in the city of Baghdad, by formulating a comprehensive water management approach by adopting a strategy to integrate school standards and alternatives, and set a maximum priority for the application of rationalization of water use as an implementable option and the first step to achieve a sustainable water resource, which supports Achieving efficiency of water resources optimall.

With the presence of practical recommendations that are applicable, most notably promoting the rationalization of water use through a comprehensive work for both water legislation and awareness of users of the importance of water, as well as the need for water pricing to estimate the value of water as an important resource. The research is expected to improve the management of water resources in Baghdad, and it can also constitute an applicable model in other cities facing similar challenges.   

Abstract

This study aims to compare and improve the methods of building investment portfolios for a sample of Iraqi banks listed on the Iraq Stock Exchange, by comparing traditional methods such as the Markowitz model with modern techniques based on machine learning. The Markowitz model is key to balancing return and risk across the medium-variance optimization framework, a traditional model that many financial institutions rely on. The study focused on exploring the extent to which machine learning techniques such as key component analysis (PCA), supporting vector machine (SVM), logistic regression, and random forest can improve the performance of the investment portfolios of these banks in a volatile environment such as the Iraq Stock Exchange. These techniques rely on processing and analyzing huge financial data to discover hidden patterns and relationships that help increase returns and reduce risk more effectively compared to traditional methods. The historical financial data related to the shares and assets of the banks of the research sample in the Iraq Stock Exchange was used to evaluate the performance of portfolios according to indicators such as expected return, variance, and Sharpe ratio. The study aims to provide innovative solutions that help banks make smarter and more effective investment decisions, commensurate with the local market conditions and the economic and political challenges they face.     

Abstract

This study aimed to examine the role of organizational identity in enhancing strategic cohesion at Al-Furat General Company for Chemical Industries by assessing the level of organizational identity and its dimensions, as well as investigating the nature of the relationship and impact between organizational identity and strategic cohesion. The study adopted a descriptive-analytical approach and employed a structured questionnaire as the primary data collection instrument. Data were collected from a sample of 239 employees and analyzed using SPSS Version 26. The statistical techniques included descriptive statistics, Pearson's correlation coefficient, and simple linear regression analysis. The findings revealed a high level of organizational identity, with a mean score of 3.94, while the level of strategic cohesion was found to be satisfactory, with a mean score of 3.76. The results further indicated a positive and statistically significant correlation between organizational identity and strategic cohesion (r = 0.671, p < 0.01). Moreover, organizational identity exerted a positive and significant effect on strategic cohesion, explaining 45.1% of the variance in the dependent variable. Among the dimensions of organizational identity, continuity demonstrated the strongest effect, followed by distinctiveness and centrality. The study concluded that strengthening organizational identity constitutes an effective strategic approach to enhancing strategic cohesion and achieving greater alignment between organizational vision, strategic objectives, and managerial practices. Accordingly, the study recommends reinforcing organizational identity values, sustaining organizational continuity, improving internal communication systems, and promoting employees' participation in the implementation of strategic initiatives to enhance organizational performance.

Abstract

It is not superfluous to claim that Iraqi banks are not technologically advanced. The aim of this research is to identify the factors that affect the adoption of electronic banking services in the Iraqi banking industry. The researchers focused on discussing and examining three main factors: the technological factor, the systems factor (legal and economic), and the environment factor (internal and external). The researchers used the descriptive approach in presenting and discussing the theoretical framework of the research and previous studies. Then they used the analytical statistical approach in examining the influencing factors. The questionnaire method was used to collect primary data from the research sample, which represented 16 Iraqi banks. 101 questionnaires suitable for analysis were obtained. Compiling the answers and analysing them statistically. The results of the study indicated that the main obstacles facing the Iraqi banking industry in adopting electronic banking services are: security risks, lack of trust, lack of a legal and regulatory framework, lack of information and communications technology infrastructure, and lack of competition between local and foreign banks. The researchers proposed a series of measures that the banking industry and government could take to address the various challenges identified. These measures include: creating a clear set of legal frameworks on the use of technology in the banking industry, supporting the banking industry by investing in ICT infrastructure, and banks should focus on competing in technological innovation rather than the traditional rules of retail banking competition.

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

Based on the importance of the role played by financial intelligence and behavior in strengthening companies in the financial markets and stabilizing them by achieving an added market value for companies assuming the moral and important impact of financial intelligence and behavior and proving the statistical hypothesis, a major problem was assumed represented in the statement of the impact of financial intelligence and behavior on the financial performance of financial decision makers in the sample of Iraqi companies? Therefore, the study sought to diagnose and explore the companies that provided and achieved levels of financial intelligence represented by profits, revenues and returns, and financial behavior represented by deals and sessions, within the sectors (banks and industry) of the study sample, and using the (ARDL) methodology in a period that extended 2010-2023 with a detailed theoretical description of the latest concepts and methods of measurement for both financial intelligence and behavior, as the results of the analysis of the first model of banks proved that there is a direct, significant and escalating impact that begins with revenues through profits and ends Returns are the most important in such a sector characterized by many and severe risks and from different internal and external environments, unlike the industry sector, which is affected by other factors, so it is necessary to follow the best market model that has achieved the highest levels of intelligence and behavior of financials for the duration of the research in order to be a model for consolidating weak and declining levels of behavior and intelligence in a number of companies and sectors.

Abstract

This research aims to analyze the role of sustainable local leadership in enhancing prosperity indicators according to the Legatum Prosperity Index, through an analytical study at the Karbala Provincial Council. The research is based on the hypothesis that adopting sustainable leadership practices contributes to improving the work environment, enhancing social capital, and supporting the sustainability of organizational development within local government institutions. The study employed a descriptive-analytical approach. Data were collected through a questionnaire distributed to a random sample of 130 employees at the Karbala Provincial Council, using a five-point Likert scale. The data were statistically analyzed using SPSS version 22 and SmartPLS software to test the research hypotheses and measure the relationships between its variables. The sustainable local leadership variable was measured across five dimensions: diversity, organizational justice, employee development, advancement and orientation, and work-life balance. Prosperity was measured based on the dimensions of the Legatum Prosperity Index. The results showed a strong and statistically significant positive effect of sustainable local leadership on enhancing prosperity indicators, with an effect size of β = 0.825 and high explanatory power for the model. This underscores that sustainable leadership practices are crucial for improving organizational performance and fostering the prosperity of organizations and communities. The findings also indicated that the employee development dimension had the greatest impact compared to the other dimensions. The research recommends that local leaders adopt sustainable leadership practices based on organizational justice, human resource development, and a supportive work environment. This will contribute to achieving sustainable development and improving the quality of public services within the framework of the Legatum Prosperity Index.

Abstract

The research intends to show the internal determinants and to evaluate and measure their impact on commercial bank profitability, as internal determinants are key and influential indicators on Joint Stock companies performance that are within their control and management. The bank's size) as internal factors have become a concern for them in view of the quick changes and advances in the banking world and its technologies.

As a result, for the period 2015-2020, this research was applied to a sample of Joint Stock companies listed in the Iraqi market for securities, represented by the selection of (13) banks, namely Ashur, Baghdad, Iraqi commercial, investment, Iraqi Gulf, international development, Sumer, Mosul, Mansour, Al-Ahly of Iraq, Al-Mutated, Middle East, and used the descriptive analytical approach of the research variables available in the research sample banks in order to Return on deposits, rate of return on available money (as calculated by the statistical tool EViews V9), and use of panel data analysis according to the three models (accumulation regression model, fixed-effects model, random-effects model) according to this analysis, which will cover the research period (2015-2020). With the research sample represented by (13) banks. Through the application of tablet data, it was discovered that the internal determinants do not significantly affect the profitability ratios or the dependent variable at a significant level of 5 and 10%/4, respectively, whereas the aggregate model was significant and more appropriate according to the restricted f test, i.e. accepting the fifth hypothesis and vice versa if it was rejected. The constant is preferable, but if the Hausman test discovered a Chi-sq value less than the tabular at the 5% level, then this model is preferable to the constant, i.e. the rejection of the sixth hypothesis, and if the coefficient of determination was stronger and significant in the fixed model. than the random model It is more likely and appropriate according to these results.

Abstract

The current study aimed to experimentally verify the effectiveness of an adapted cognitive-behavioral counseling program in reducing anxiety levels and improving psychological adjustment among adolescents with high-functioning autism spectrum disorder (ASD). The significance of this research stems from the psychological and emotional challenges faced by this demographic. The researcher adopted a quasi-experimental approach using a pre-test/post-test/follow-up control group design. The sample consisted of 60 adolescents who were matched and then randomly assigned to either an experimental or a control group. The experimental group received a program comprising 10 sessions that incorporated techniques such as cognitive restructuring, relaxation training, problem-solving, and social skills development. Results from the Analysis of Covariance (ANCOVA) revealed statistically significant differences at the level of (α≤0.05) favoring the experimental group in both anxiety (F=24.18, p=0.001, d=1.12) and psychological adjustment (F=18.76, p=0.001, d=0.96). Furthermore, mixed analysis confirmed the sustainability of the therapeutic effect in the follow-up measurement. These findings support the recommendation to adopt such adapted programs in educational institutions and specialized centers to enhance the mental health and quality of life for this population.

Abstract

This research aims to analyze and evaluate the liquidity and banking performance indicators of the Bank of Baghdad for the period (2018–2023). Liquidity in Iraqi commercial banks is a crucial economic issue that impacts the financial and banking performance of the country, especially due to economic and political fluctuations that may hinder banks from providing sufficient funding for investment projects. This, in turn, negatively affects growth and production, leading to a decline in the financial performance of commercial banks. The research is based on the hypothesis that liquidity has a significant impact on banking performance. It adopts the deductive approach by combining both descriptive-analytical and quantitative methods. The study includes two variables: one independent and one dependent. The independent variable is the banking liquidity shock, while the dependent variables are banking performance, represented by the return on investment (ROI) and earnings per share (EPS). The researcher concluded that the Bank of Baghdad experienced very high liquidity ratios during the study period, indicating its ability to meet obligations and fulfill customer demands. This suggests that the bank enjoys strong financial performance and a solid credit position. However, profitability rates declined due to the bank’s efforts to balance liquidity and profitability.

Abstract

The proliferation of digital payments has led to a surge in the number of users of virtual currencies in their transactions. This paper explores the reasons behind the widespread adoption of digital payments, their characteristics, and their potential global impact. It also analyzes the risks and challenges associated with digital payments, how to protect customer privacy and data, and how to improve payment methods based on user experiences. The paper focuses on discussing the impact of digital payments on the financial sector, comparing and analyzing their advantages and disadvantages, and exploring their direct and indirect effects on financial services and cash. Furthermore, it analyzes the habits of consumers using digital payments and whether these habits will gradually change. Based on research, study, and analysis, this paper aims to fill a significant gap in the literature on user-centric innovation and provide a comprehensive view of the role of society in the innovation process of digital payments. Finally, it examines whether and how household adoption of digital payments influences spending decisions.

Abstract

The banking crisis occurs in the banking system when cash withdrawals from all types of bank accounts by bank customers suddenly rise, that is, when the bank’s or financial institution’s liabilities are greater than financial assets and then its inability to cover the liabilities, then the cash and its equivalents are not guaranteed. The quality of the loan portfolio and the increase in bad loans from it have an impact on the financial position, and for this reason and in the aftermath of the recent financial crisis (2008), the International Accounting Standards Board, in cooperation with international organizations, issued the International Financial Reporting Standard (9) to recalculate the expected credit losses of financial instruments according to scientific grounds To avoid defaulting in debt repayment, the research focused on the challenges facing commercial and Islamic banks in Iraq in implementing the guiding regulations issued by the Central Bank of Iraq, which mandated the application of the standard as of 2019 in light of the capabilities available in those banks.
With the aim of the research to shed light on the requirements of the standard IFRS-9) and procedures for banks in the application of the standard and the role of the Central Bank of Iraq in monitoring banks to ensure that those requirements are met. The research reached several conclusions, the most important of which is that the timing of the application of the standard is not appropriate due to the circumstances that Iraq is going through, and many commercial activities have stopped due to the outbreak of the Corona virus with the decline in oil prices. 2019 until a later time until the appropriate environment for the application is available

Abstract

This study aims to examine the impact of auditors’ digital readiness on smart auditing practices within the Iraqi General Customs Authority in light of the ongoing digital transformation requirements in the public sector. A quantitative approach was employed using a cross-sectional research design. Data were collected from 132 employees, of which 121 valid questionnaires were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS v4. The findings reveal a significant positive effect of auditors’ digital readiness on smart auditing (β = 0.742, p < 0.001), with an explanatory power of (R² = 0.551). The results further indicate that digital innovativeness and digital optimism represent the strongest positive predictors of smart auditing practices, whereas technology discomfort and digital insecurity exert significant negative effects. The study concludes that strengthening auditors’ digital and behavioral competencies constitutes a fundamental pillar for the successful implementation of smart auditing. Accordingly, it recommends the adoption of specialized training programs and sustained organizational support to enhance digital readiness within supervisory and regulatory institutions.

Abstract

    The research aimed to test and know the role that digital leadership plays in individual work performance within the framework of the interactive role of knowledge sharing behavior, as the research problem centers on scientists’ belief that the COVID-19 virus may be with us for decades or more, and data and information were collected about the selected sample through the questionnaire. Which is considered a main tool in this research, as the sample included members of the teaching staff in a number of universities and private colleges in the Middle Euphrates region, amounting to (312) individuals. In order to support the relationship between these variables from a theoretical perspective, the study relied on measuring the digital leadership variable on a scale that includes: Five dimensions (visionary leadership, learning culture in the digital age, excellence in professional practice, systemic improvement, and digital citizenship), and as for the knowledge sharing behavior variable, a scale was adopted that includes four dimensions (written contributions, organizational communications, personal interactions, and communities of practice) While the study adopted a scale that includes four dimensions to measure individual work performance (task performance, contextual performance, adaptive performance, and adverse work behavior), the descriptive analytical approach was adopted in presenting and interpreting the information for the research, and for the purpose of analyzing and processing the data statistically, a group of Descriptive statistical measures, Pearson correlation coefficient, structural equation modeling, and modified analysis. These methods were used through the statistical program (Spss.25, Amos.25). The most prominent conclusions are that the knowledge sharing behavior in some universities and private colleges, the study sample, is The field aspect would enhance the impact of digital leadership on individual work performance, and this means the presence of knowledge sharing behavior in the field alongside digital leadership that would contribute to individual work performance in these private universities.

Abstract

Purpose: This study aims to examine the role of digital sustainability strategy in enhancing knowledge work productivity and its relationship with supporting poverty recovery in local government institutions, through an applied study conducted at the Najaf Governorate Council. Methodology: The study adopted a descriptive-analytical approach with a correlational-explanatory design. Data were collected using a structured questionnaire administered to a simple random sample of 120 employees from a total population of 209 employees. The data were analyzed using SPSS Version 28, employing descriptive statistics, Pearson’s correlation coefficient, and simple linear regression analysis. Findings: The findings indicate that the level of digital sustainability strategy implementation was moderate, with an overall mean of 3.31. The social dimension recorded the highest mean (3.54), whereas the economic dimension recorded the lowest (3.11). Knowledge work productivity was relatively high, with an overall mean of 3.52. Cognitive complexity recorded the highest mean (3.72), while innovation recorded the lowest (3.36). The results further revealed statistically significant positive correlations between digital sustainability strategy and knowledge work productivity (R = 0.71), digital sustainability strategy and support for poverty recovery (R = 0.81), and knowledge work productivity and support for poverty recovery (R = 0.66), at p < 0.001. Simple linear regression also demonstrated a positive and statistically significant effect of digital sustainability strategy on knowledge work productivity (β = 0.67), explaining 50% of its variance (R² = 0.50). Originality/Value: The study contributes to addressing a research gap by integrating digital sustainability, knowledge work productivity, and support for poverty recovery within the context of local government institutions in Iraq. It provides an empirical basis for directing digital transformation towards improving institutional performance and supporting sustainable local development.

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 general budget is described as the main driver for drawing up the economic policy in the country, and the optimal exploitation of the revenues obtained by the state is the best way to achieve economic balance. The achievement of economic balance for any country is closely linked to the type of resources that the government relies on to achieve economic growth, to achieve stability and prosperity for its people. Most of the Middle Eastern (developing) countries, including Iraq, depend on their economy on natural resources, which are known as (what nature provides of things that humans use in their economic activity to satisfy their needs, which were formed as a result of chemical reactions in which humans had no role in forming them, such as oil, gas and coal.

Abstract

The research aimed to determine the extent to which tourism training strategies, with their dimensions (analyzing tourism training needs, setting training objectives, implementing training, evaluating training), contribute to improving organizational performance with its dimensions (operational efficiency, financial performance, customer satisfaction) through sustainable development with its dimensions (economic dimension, social dimension, environmental dimension) The research problem was embodied in identifying the challenges facing the companies under study in designing their training programs while integrating the dimensions of sustainable development to achieve outstanding organizational performance. A questionnaire was distributed to (60) employees and (5) were excluded for scientific and methodological reasons in a General Authority for Tourismin Baghdad Governorate. The descriptive and analytical approach was used to present and analyze the data. The (SPSS v21) program was used to analyze the data using statistical methods and the use of the correlation coefficient (Pearson), the simple regression analysis method, Multiple linear regression، and the F, t test. One of the most important conclusions reached by the research is that there is a strong correlation between tourism training strategy and organizational performance in the tourism companies studied, and that sustainable development plays an important mediating role in the relationship between tourism training strategy and organizational performance. This means that the effectiveness of training increases when it is integrated with sustainability practices to achieve outstanding organizational performance. The most important recommendations that the research provides are: adopting an integrated strategic framework for tourism training and moving Iraqi tourism companies from the traditional method of implementing courses to a strategic training management model based on linking needs analysis, long-term company plans, and organizational performance indicators, to ensure the sustainability of the training impact.

Abstract

The aim of this scientific research is to determine the relationship within the organizational justice variable and its impact on the performance of the workforce in organizations. In particular knowing how this research came to studying each dimension of justice and its impact on each other on the one hand, and on the other hand the role of dimensions. Organizational justice in increasing the degree of employee performance and gaining a competitive advantage in the labor market.

The research sample was based on descriptive and explanatory statistics, where the researcher relied on collecting and statistic information and data from the research sample. Then, the research sample was handed over from all employees, a research questionnaire previously planned for this purpose. Where the data was analyzed and the results were known through the statistical programs for that.

The research sample reached (195) from various workforces in the College of Law / University of Babylon, and data and responses were collected based on the random distilled sample method, and the size of the research sample was (57) employees working in the college.

After reaching the results of the research sample, the results were discussed by presenting them to previous research on the same topic. Where the results of the targets were determined on the independent variable and its direct impact on the dependent variable in the research. Where the researcher conducted all the statistical methods, tests, correlation and regression coefficients, measures of central tendency. Finally, confirmatory factor analysis was performed for all variables and hypotheses.

Where it was found through statistical methods and tests that there is a strong relationship with a high degree between each of the independent variables of the study sample with the dependent variable and the degree of influence of each of them on the research sample. Also, the role of organizational justice and its impact on increasing the degree of job satisfaction in the work environment was determined.

Abstract

This research aims to analyze the asymmetric impact of the Global Innovation Index (GII) on Gross Domestic Product (GDP) growth in South Korea over the period (2004–2024). It further explores the potential for adapting this experience within the economies of Iraq, Egypt, and Jordan. Utilizing a Nonlinear Autoregressive Distributed Lag (NARDL) model, the study examines the dynamics of this relationship in both the short and long runs. The empirical findings reveal a nonlinear cointegration relationship, indicating that the South Korean economy exhibits hyper-sensitivity toward negative innovation shocks. Specifically, a 1% negative shock in innovation leads to a growth contraction of approximately 1.65%, whereas the growth response to positive shocks does not exceed 0.33%. Furthermore, CUSUM and CUSUMQ tests confirmed the structural stability of the model over two decades. The research concludes that the innovation gap in the studied Arab countries necessitates policies that support innovation budgets to ensure the stability of structural growth parameters, independent of fluctuations in traditional sectors.

Abstract

Corruption has become a significant challenge in many countries around the world at various levels, whether in the public or private sectors, and has topped the priorities of many national and international reports. Corruption is not just an issue related to the implementation and quality of governance, but has become a major challenge that hinders sustainable economic growth, fair human development, social justice, and equality between different groups. One of the main goals of governments is to reduce the social ills and problems resulting from corruption, and this is the first step in integrating the interconnection and absolute communication between various aspects of development. Therefore, a successful society is one that is capable of reducing corruption. There is a growing tendency at the international level to adopt technology to combat and reduce corruption, as technology plays an effective role as a transparent oversight tool and allows for greater accountability. Thus, it is an important tool for sustainable development, as the technological tool facilitates the collection, analysis, and updating of data, providing greater flexibility in addressing types and forms of serious financial and administrative corruption recognized internationally. It is also a tool that contributes to the development of better mechanisms to combat corruption and governance strategies, and environmental protection, health, education, communications, and poverty reduction are considered key indicators in preventing and combating corruption. This research reviews the role of modern technology in combating administrative and financial corruption in both developing and developed countries, as it is considered one of the most prominent factors that contribute to improving transparency and reducing opportunities for corruption, clarifying the relationship between corruption and sustainable development, and explaining how corruption negatively affects financial resources and hinders the achievement of social justice and economic development.

Abstract

This research aims to analyze the role of customer relationship management (CRM) quality in reducing administrative work stress among employees at Warith Al-Anbiya University (PBUH). This was achieved through a field study that sought to determine the extent to which trust and commitment, two of the most prominent components of CRM quality, contribute to addressing the levels of work stress experienced by university employees. Work stress was measured according to four main dimensions: administrative workload, nature of administrative work, role ambiguity, and role conflict. The study employed a descriptive-analytical approach. Data was collected through a questionnaire distributed to employees in administrative departments, the Human Resources Division, the Finance Department, and the university's colleges. A total of 98 questionnaires were distributed, of which 88 were returned and deemed valid for statistical analysis, representing a response rate of 89.8%, which reflects a good level of engagement with the research instruments. The statistical analysis revealed a significant impact of customer relationship management (CRM) quality on reducing administrative work stress. The results showed that trust and commitment clearly contribute to lowering ambiguity and role conflict, as well as reducing the workload resulting from daily organizational interactions. The findings also confirmed that improving CRM quality within the university environment enhances the effectiveness of administrative procedures and contributes to a more stable and supportive work environment for employees. The study recommends that the university adopt sustainable strategies to promote trust and commitment within its CRM system, given its direct impact on improving performance efficiency and reducing stress, thereby enhancing the quality of services provided to both students and visitors.

Abstract

The study sought to activate the learning dimensions of the organization to become a (learning organization) capable of managing its strategic crises, so learning is the way that preserves its potential and strengthens its capabilities to be more rapid in reaction to successive changes and crises, so if organizations want to be effective in an environment dominated by uncertainty It has to rely on its ability to learn, and the availability of its dimensions will provide it with the ability to manage its strategic crises. Hence, the research problem started through a set of research implications that were:
- Is there a correlation relationship between the learning organization and strategic crisis management.?
- Is there an effect of the learning organization in strategic crisis management?
- Is there a contribution to the dimensions of the learning organization in strategic crisis management.?
The research assumed the existence of these dimensions in the researched organizations and how these dimensions affect the organization’s strategic crisis management, in order to achieve a flexible response to the turbulent changes of the crisis, and to achieve these objectives, a set of field-tested hypotheses were formulated by adopting the opinions of the members of the research sample, in order to accurately test the hypotheses and ensure their validity. Relying on a number of statistical methods appropriate for these relationships.
The research reached a set of Conclusions which confirmed its hypotheses to show the existence of a positive moral correlation as well as the existence of a moral impact of the learning organization in strategic crisis management. The educational dimensions of the organization as an explanatory variable have been identified 68% of the change in strategic crisis management as a responding variable. To present a set of recommendations aimed at activating the positive relations achieved and indicating the aspects that need to redraw their future paths in the researched organizations in particular and the corresponding organizations in general to confront the multiple crises, especially the (Covid-19) crisis.

Abstract

تعُد المرأة عاملًا حاسمًا في تطوير المجتمع، ودورها في ميدان التعليم يشكل أحد أهم المحاور التي تؤثر في تطور أي مجتمع وسيتم هنا مناقشة دور المرأة في مجال التعليم ، وكيف يمكن لتمكينها أن يسهم في بناء مجتمع أكثر تقدمًا وتطورًا.

أولاً:- تمكين المرأة من التعليم: ان فتح أبواب التعليم أمام المرأة خطوة حيوية نحو تحقيق التقدم وبناء مجتمع يعتمد على المعرفة والتنوع. يلقى هذا الجانب من تمكين المرأة أهمية كبيرة في تحسين وضعها ودورها في المجتمع. دعونا نتناول بتفصيل الأثر الإيجابي لهذه الخطوة:

• توسيع آفاق المشاركة

عندما تكون فرص التعلم متاحة للمرأة، يتاح لها الفرصة للمشاركة بشكل أكبر في مختلف ميادين الحياة. يمكن للتعليم أن يكون سلمًا لتطوير قدراتها ورفع مستوى مهاراتها، مما يجعلها قادرة على التأثير في مجالات متعددة كالعمل، والثقافة، والسياسة.

2- تحسين الوضع الاقتصادي

تمكين المرأة من التعليم يسهم بشكل فعّال في تحسين وضعها الاقتصادي. فمن خلال اكتسابها للمهارات والمعرفة، تصبح المرأة قوة عاملة متميزة، مما يزيد من فرصها للحصول على وظائف أفضل وأجور أعلى.

3- التشجيع على العدالة

تعمل فرص التعلم العادلة على تشجيع العدالة بين الجنسين. عندما يتاح للمرأة الوصول إلى التعليم بنفس الفعالية التي يتاح فيها للرجل، يتم تعزيز فهم المجتمع لأهمية تكافؤ الحقوق والفرص بين الجنسين.

4- تطوير وتحقيق الذات

التعليم يعزز تطوير الذات ويساعد المرأة على تحقيق طموحاتها وأهدافها الشخصية. إن القدرة على التعلم واكتساب المعرفة تمنح المرأة القوة لاكتساب الاستقلال الذاتي وتحديد مسار حياتها.

تظهر هذه النقاط بشكل واضح أن فتح أبواب التعليم أمام المرأة ليس فقط إشاعة للعدالة الاجتماعية وحقوق الإنسان، بل هو استثمار في المستقبل الذي يستفيد منه المجتمع بأسره. التمكين التعليمي للمرأة يمثل أساسًا لتحقيق التنمية المستدامة والتقدم الاجتماعي.

ثانياُ:- تعزيز قدرات ومهارات المرأة من خلال التعليم

تعتبر تعزيز قدرات ومهارات المرأة عبر التعليم خطوة ضرورية نحو بناء مجتمع يستند إلى الابتكار والتميز. يلعب التعليم دوراً حاسماً في تمكين المرأة وتطوير إمكانياتها، مما يعود بالنفع على المجتمع ككل. دعونا نلقي نظرة عن كثب على كيفية تحقيق هذا الهدف:

1- رفع مستوى التأهيل

عندما تحظى المرأة بفرص التعلم، يتاح لها الفرصة لرفع مستوى تأهيلها الأكاديمي والمهني. تكتسب المهارات والمعرفة التي تجعلها قادرة على التحدي والتفوق في مجالاتها المختلفة، سواء في القطاع العام أو القطاع الخاص.

2- تحفيز الابتكار والإبداع

التعليم يشجع على التفكير الإبداعي ويعزز روح الابتكار لدى المرأة. باكتسابها المهارات اللازمة، تصبح المرأة قادرة على المساهمة في حل المشكلات بشكل إبداعي وتقديم فرص جديدة للتطور في مجتمعها.

3- تحقيق التميز في المجالات المتنوعة

تعمل القدرات والمهارات المكتسبة من خلال التعليم على تمكين المرأة وتمكينها من تحقيق التميز في ميادين مختلفة، سواء كانت ذلك في المجال العلمي، الفني، الرياضي، أو غيرها. هذا التميز يسهم في تغيير الصورة التقليدية لــــــــــــ دور المرأة في المجتمع.

4-الإسهام في التنمية المستدامة

عندما تكون المرأة مؤهلة ومتميزة في مجالاتهـــــــا، تسهم في التنمية المستدامة للمجتمع. فقدراتهــــــــا تصبح جزءاً أساسياً من الاقتصاد والتطور الاجتماعي ، وهي تعزز الاستدامة بمشاركتها الفعّالـــــــــــــة في تشكيــــــــــــــــل مستقبل الأجيال.

في نهاية المطاف، يظهر بوضوح أن تعزيز قدرات ومهارات المرأة من خلال التعليم يعتبر استثماراً حقيقياً في المستقبل، و إن تحقيق ذات المرأة لتميزها ينعكس إيجاباً على المجتمع بأكمله، حيث يصبح لديها دور فاعل في الابتكار والتقدم.

إذ تساهم المرأة بفضل قدرتها على الابتكار في إيجاد حلول مستدامة للتحديات العلميةو يمكن لتفكيرها الابتكاري أن يؤدي إلى اكتشافات مهمة وتطوير تقنيات تسهم في تطوير المجتمع.

وإن المرأة تحمل مسؤولية كبيرة في إثراء المجتمع العلمي من خلال البحث والتحليل، بقدرتها على التفكير النقدي والابتكار، تسهم المرأة في تطوير المعرفة البشرية وتحقيق التقدم العلمي.

Abstract

This study aims to evaluate the economic feasibility of domestic crude oil refining in Iraq and to assess its role in maximizing value added to the national economy compared with the option of directly exporting crude oil. The study adopts an applied quantitative analytical approach, based on official data issued by the Iraqi Ministry of Oil and the Central Statistical Organization, in addition to reports from global oil markets during the period ،(2020–2025).The results show that domestic refining generates an average economic value added of approximately USD 33 per barrel, representing an increase of about 42.3% compared with direct crude oil exports, in addition to achieving a positive net present value and an internal rate of return of 18.7%. Domestic refining also contributes to the creation of direct and indirect employment opportunities and supports petrochemical industries. The study concludes that expanding refining capacity and improving refinery efficiency constitute a strategic economic option for maximizing oil revenues and achieving sustainable economic development in Iraq.

Abstract

This research addresses the extent of digital transformation in the Iraqi banking sector, with a focus on a selected sample of Iraqi private banks. The research addresses the extent to which these banks adopt digital technologies to enhance their operations and customer services through quantitative analysis. The results reveal that although there is a growing interest in digital transformation Among Iraqi banks, the digital transformation in Iraqi private banks is still in its early stages compared to global trends. Although there is a growing recognition of the importance of digital technologies by banks, many of them still rely heavily on traditional banking methods, and this is due to This disparity is largely due to different levels of investment in digital infrastructure and different degrees of openness to technological change among bank management, and adoption rates remain uneven across the banking sector. This disparity is largely due to different levels of investment in digital infrastructure and different degrees of openness to technological change among bank management.

Despite these challenges, many banks have begun to implement digital solutions such as online banking, mobile applications and electronic payment systems to meet evolving customer expectations and increase competitiveness. This research highlights the need for strategic investment in digital infrastructure and regulatory reforms to enhance the environment. Conducive to digital innovation, it also emphasizes the importance of educating and raising awareness among customers to increase the adoption of digital banking services, which ultimately contributes to the modernization and growth of the sector.

Abstract

In recent years, institutions have faced increasing challenges, including resource scarcity, shifting customer expectations regarding service quality, and growing commitments to economic, social, and environmental sustainability. Amid these challenges, international reports, including the 2024 Sustainable Development Goals (SDGs) report, highlight the limited progress towards achieving the SDGs in Iraq. The report indicates that nearly half of the goals are showing only slight or moderate progress, while more than a third are moving in the opposite direction. This reality underscores the need for continuous improvement in institutional processes, a goal to which Total Quality Management (TQM) contributes by enhancing performance efficiency, optimizing resource utilization, and developing skills. This issue is particularly relevant in Iraq, as the World Bank's SDGs report indicates a performance gap of 34.1%, making an analysis of TQM's role essential to understanding its contribution to bridging this gap. This research aims to analyze the impact of Total Quality Management (TQM) on achieving sustainable development within the Iraqi Ministry of Electricity. This is achieved by measuring the level of TQM implementation and its reflection on performance indicators. The study relied on a sample of 100 department and division managers. A total of 130 questionnaires were distributed, 110 were returned, and 100 valid questionnaires were analyzed using SPSS software. The results showed a clear understanding among the sample of the importance of TQM practices in promoting sustainable development. Furthermore, the results indicated a statistically significant impact of TQM on sustainable development. The study recommends strengthening the adoption of TQM principles within the Ministry of Electricity as a framework for improving processes and enhancing performance efficiency. This will contribute to bridging the performance gap and achieving tangible progress towards sustainable development.

Abstract

Represents the current search to try to show the extent of the contribution of Dimensions of digital transformation in achieving Excellence performance in one of the health organizations in Mosul, and when he was health organizations represents a priority in the interests of the communities for their role in securing the health service must be characterized by excellence to relate to human life which does not have the most precious of it, therefore, the need has become necessary to study the role that can contribute to the Dimensions of digital transformation in achieving their performance seamlessly through the analysis of correlation and influence between them and Excellence performance in order to strengthen the organization's position about its clientele . And in general tries to find the answer to the following question (What is the nature of the correlation and impact between the Dimensions of digital transformation and Excellence performance in the hospital in question?) The research found the existence of a correlation and impact of the Dimensions of digital transformation in Excellence performance. Based on these findings the research presents a number of proposals are consistent with it.

Abstract

     Research aim to test effect of adopting proactive work behaviors in achieving strategic entrepreneurship. As research was applied in Directorate of Civil Status, Passports and Residence to test research hypotheses through a questionnaire prepared for this purpose. Research sample included (220) respondents intentionally, represented by (directors, heads of departments, directors of divisions, and unit officials in the directorate), research problem was represented in intellectual questions that describe a reality in which (proactive work behaviors and strategic entrepreneurship) are integrated, the most prominent of which was “Does the adoption of proactive work behaviors affect achievement of strategic entrepreneurship”. The research problem was manifested in the poor quality of services provided to members of society and its reliance on the electronic signal to accomplish most of the tasks of providing daily services to individuals or institutions alike. Importance of field research was evident in that it was applied in government security sector, which performs service security activity, which is one of important sectors because of its impact on the security and social aspects of the country. A set of statistical methods were used, the most important of which is the Pearson correlation coefficient by using (SPSS V.23) and structural equation modeling by using (Amos V.20). Research reached a set of conclusions, including presence of awareness among sample members about research variables, and that adoption of proactive work behaviors will achieve strategic entrepreneurship in directorate of research community. Research recommended a number of recommendations, including need to strengthen proactive behaviors to support excellence in providing services to members of Iraqi society and its residents, as an essential feature for sustainability of entrepreneurship of the Directorate, research community strategically.

Abstract

The research aims to clarify the type of relationship between the independent variable, organizational sense and its sub-dimensions (context, language, cognitive frameworks, organizational identity), and the dependent variable, self-directed learning and its sub-dimensions (readiness for self-learning, self-control, planning, practice), The research was conducted at the Administrative Technical College in Baghdad on a sample of (100) faculty and staff members of the college. The questionnaire was distributed as the main tool for collecting information to the research sample, and (92) questionnaires were returned and deemed valid for statistical analysis, On the practical side, a number of statistical methods were used, including (reliability and significance tests, coefficients of variation and determination, arithmetic mean, and the outputs of the SPSS V.25 program). One of the most prominent results obtained practically was the existence of a statistically significant positive effect, The main effect of the independent variable, organizational sense, and its sub-dimensions, on the respondent variable, self-directed learning, and its sub-dimensions, are as follows: The most prominent research recommendations are: Working to strengthen informal communication channels, enhance language clarity, and improve work contexts and organizational policies to cultivate organizational awareness, while also fostering self-directed learning and emotional regulation.

Abstract

The research aims to highlight the role of lean manufacturing principles in enhancing the requirements of green manufacturing at Al- Karwanchi Company for beverages, healthy water, juices, dairy products, and energy drinks. The research problem lies in the company's lack of attention to recycling its products, despite using raw recyclable materials, leading to increased waste accumulation and environmental and health issues. This situation negatively impacts the environment and increases the costs of waste disposal and non-biodegradable materials.

To address this, adopting lean manufacturing principles becomes essential, as they focus on reducing waste and improving production efficiency to meet green manufacturing requirements. A questionnaire was designed for data collection and distributed to a sample of employees in the company, with 242 questionnaires collected from a population of 548 individuals. Data analysis was conducted using statistical software (SPSS V.26 - AMOS V.24).

The results supported the research hypotheses and confirmed the positive objectives and validity of the research model, revealing a direct impact of the independent variable (lean manufacturing) through its principles (both collectively and individually) on the dependent variable (green manufacturing) in terms of its requirements (collectively).

Based on these findings, several recommendations were made, the most important of which is that institutions should consider transitioning to a circular economy, where materials and waste are reused in the production process. This approach will help reduce environmental impacts and achieve greater resource sustainability.

Abstract

The study aimed to study and diagnose the nature of the relationship between accounting education practices and the process of developing the level of accounting culture for universities output. The study was based on a main hypothesis that states the existence of advanced accounting educational practices at the theoretical & practical level and provision of all human , physical capabilities to achieve this purpose, may reflect in achieving a set of positive results, the most important of which is to support the local labor market with a group of accountants who possess the highest possible level of accounting culture and who can be relied upon to accomplish the accounting tasks and duties assigned to them in the best possible way. Three sub-hypotheses have been derived and formulated that emphasize, the existence of a moral correlation with statistically significant between advanced accounting education practices at the theoretical & practical levels applied in universities and the process of developing, raising the level of accounting culture for accountants. In order to accomplish the aims of the study and test the validity of the hypotheses related, a group of professors in accounting sciences serving in the accounting departments of Iraqi governmental universities for the academic year (2020-2021) , a group of graduates accounting departments of Iraqi universities for the academic years (2010-2020) and employers serving in a group of governmental and private banks in Iraq were selected to represent the study sample, by designing three questionnaires distributed to each group in a stratified random way , then in order to analyze the data collected and measure the relevant variables of the study, a set of relevant statistical methods and procedures was selected and adopted.
The study reached a set of conclusions and recommendations, the most important of which are that modern accounting education practices are not the only tools or source for developing the level of accounting culture, as there are other sources of accounting culture, including the accumulated experience of practicing the accounting profession, the accounting media represented by means of accounting communications, cultural publications, and scientific issued of accounting councils responsible for presenting accounting concepts and ideas to society in general and the accounting community in particular, despite the multiplicity of these sources, accounting education practices remain the main and most influential source for the accounting profession, which requires the availability of efficient staff of accounting to ensure accurate application and correct interaction by students, in addition the study recommended the necessity to achieving an acceptable level of compatibility between curriculum , procedures applied by scientific accounting departments and accounting legislation , rules issued by Professional accounting councils and boards in order to contribute in developing the level of accounting culture for universities output in accordance with the requirements of the labor market's needs and wishes in the best possible way.

Abstract

This research aims to study government accounting reforms in Iraq under the transition to accrual accounting and their impact on enhancing financial transparency, in light of modern international trends in developing accounting systems in the public sector, particularly the standards issued by the International Public Sector Accounting Standards Board. This research comes in response to the growing need to improve the quality of government financial reports and enhance confidence in accounting information, thereby supporting the principles of good governance. The research adopted a descriptive-analytical approach to study the theoretical framework, in addition to a quantitative approach to test the relationship between the study variables in the field through a questionnaire distributed to a sample of employees in government units and oversight bodies in Iraq. The data were analyzed using appropriate statistical methods to test the research hypotheses. The research concluded that there is a statistically significant relationship between government accounting reforms under the accrual basis and the level of financial transparency. The application of the accrual basis contributes to improving the quality of disclosure, presenting assets and liabilities more comprehensively, and providing more accurate and reliable financial information. The research also recommended the necessity of completing the requirements for the transition to the accrual basis by developing the legislative framework, strengthening financial information systems, and intensifying training and qualification programs for accounting personnel.

Abstract

This research aims to test the possibility of designing, providing and monitoring the training service in accordance with the requirements of clauses (8, 10, 13) of ISO 29993:2017 in order to know the size of the gap between the requirements of these clauses of the standard and the actual reality in the training and development center of the Ministry of Construction, Housing and Public Municipalities. Which was chosen as a research sample. The research adopts a case study approach using the Check List as a data collection tool. Statistical methods were used to obtain the research results, represented by (the arithmetic mean and percentage to determine non-conformity and the actual size of the gap). The check list included Three axes, which are as follows (designing the training service, providing the training service, monitoring and evaluating the training service), as they are considered the main stages of the training process. The research reached a set of conclusions, the most important of which is that there is a gap between the actual reality of the researched center and the requirements of clauses (8, 10, 13) of the specification, as the total gap reached (34%) and is due to several long-established reasons that were diagnosed, while the percentage of conformity reached (66%). This is due to the center’s interest in the requirements of providing the training service.

The research recommended the necessity of applying the requirements of learning service providers outside formal education in accordance with ISO 29993:2017 to ensure the provision of high-quality training services and giving importance to the subject of documentation by directing departments to document all the operations they carry out in accordance with procedures, work instructions, or records to prove application.

Abstract

This research aims to clarify the theoretical framework of the concepts of digital financial inclusion and financial exclusion, explaining their main causes and analyzing the role of digital financial inclusion in reducing financial exclusion. Digital financial inclusion is one of the most important pillars contributing to economic development. The importance of this research stems from the significance of studying financial exclusion in modern economic literature, as it addresses a crucial aspect of Iraqi society that exacerbates poverty and deprivation. The research highlights the role of digital financial inclusion in mitigating and addressing this issue. It is based on the hypothesis that digital financial inclusion significantly contributes to reducing financial exclusion by bringing financial services closer to those excluded in remote areas and integrating them into the formal financial system. The research concludes that digital financial inclusion provides financial services in a digital format suitable for the needs of poor and marginalized groups, especially in remote and rural areas. It recommends developing a strategic plan with a specific timeframe, implemented in phases, to achieve a high level of digital financial inclusion in remote areas, supported by sufficient financial resources and an appropriate legal framework.

Abstract

This research aims to emphasize and focus on sustainable environmental strategies in urban planning of cities and to provide appropriate solutions to most of the problems resulting from incorrect land use and not distributing it in consistent and studied proportions according to a strategic vision that contributes to improving the environmental aspect of cities in the long term. The results showed that the total per capita share in the city of Ramadi amounted to (664.1) square meters in terms of area. The most important outcomes of the SPSS program were that the male participation rate was (78.7), and the female rate was (21.3). Regarding the axis of residential use and urban condition, a percentage of (3.67) appeared.). The results of the correlation analysis also showed that there is a positive, significant correlation between all dimensions of urban planning and proactive environmental sustainability, and the regression results showed that there is a positive, significant effect between proactive environmental sustainability on the dimensions of urban planning, which means accepting the basic research hypothesis, which is the presence of a positive effect of proactive environmental sustainability on urban planning.

Abstract

This study aimed to determine the impact of organizational culture promotion mechanisms on the adoption of environmentally friendly technologies in the Iraqi Ministries of Environment and Industry and Minerals. While the impact of organizational culture has been extensively studied, its specific effect on the adoption of environmentally friendly technologies has not been previously investigated, which constitutes the epistemological problem addressed by this study. Furthermore, the Iraqi environment suffers from a lack of applied studies and empirical evidence related to environmental sustainability. Therefore, this study seeks to answer the central question: What is the impact of organizational culture promotion mechanisms on the adoption of environmentally friendly technologies? This study was conducted in the Iraqi Ministries of Environment and Industry and Minerals. Data were collected from a purposive sample of 110 senior administrative leaders in these ministries.

The study employed an inductive approach and used a descriptive-analytical method to present and analyze its data. Data analysis was conducted using SPSS and Amos software. Exploratory and confirmatory factor analysis was used to verify the quality of the study instrument and model. Descriptive analytical tools such as the arithmetic mean, standard deviation, and coefficient of variation were used to present, analyze, and interpret the study data. Simple regression was used to test the hypotheses.

The study concluded that the mechanisms adopted to enhance organizational culture constitute an integrated and interconnected system that fosters an organizational environment supportive of adopting environmentally friendly technologies. These mechanisms have a cumulative and interactive impact on promoting environmental values ​​and transforming them from mere theoretical concepts into daily organizational practices. When leadership adopts exemplary environmental behaviors and expresses a clear commitment, designs reward systems to encourage green practices, creates a flexible organizational culture adaptable to technological changes, uses rituals and symbols that reinforce environmental identity, and provides training programs that develop environmental awareness and skills, they collectively create a profound cultural shift. This shift makes the adoption of environmentally friendly technologies not merely a response to external demands, but an integral part of the organizational identity and an automatic behavior for employees at all levels.

Abstract

A case study of self-assessment and tax revenues An applied case study of the method of self-assessment of income in the General Tax Authority - Companies Department, and the problem of an overview of assessment and tax revenues was presented, and the study reached the stage of assessment and public revenues, and the study reached the stage of self-assessment and study, self-drawing and study in Abroad, Self-Painting and Study Abroad. Its final accounts through various activities, and that the mutual trust between the two parties to the tax accounting process) plays a key role in this type of income estimation methods, and the research came out with a variety of combination of relationships and mutual trust between the two parties to the tax accounting process through the development of tax awareness of the citizen. The one who successfully triggered the application of this method of estimating income, taking into account the tax administration’s commitment to the tax law and striving instructions not to be unfair to the taxpayer when estimating his income.

Abstract

The research aimed to diagnose the factors influencing managers' intentions to adopt remote work practices and their impact on employees' psychological well-being at the Technological University. A descriptive methodology and linear regression analysis were used on a sample of 50 participants, including department heads, sections, and their assistants. Their opinions were surveyed through a questionnaire prepared for this purpose. The results showed that the managers at the Technological University demonstrated a clear willingness to adopt remote work practices. The research revealed that behavioral intention and social norms were the most influential factors in shaping managers' intentions to adopt remote work. The former reflects their positive conviction about the benefits of these practices, while the latter is related to the influence of employee expectations. Perceived behavioral control, which conveys the managers' confidence in employees' capabilities, was a supportive but less influential factor. The overall factors showed the highest impact, confirming their integrative interaction. Regarding the impact of these factors on employees' psychological well-being, the results indicated that general mental health was significantly affected by behavioral intention, as positive conviction enhances mental resilience. Job satisfaction was influenced by perceived behavioral control, as confidence in performance boosts feelings of appreciation. Social support was clearly affected by social norms through informal support networks among colleagues. Work-life balance was influenced by all the factors. Overall, employees' psychological well-being was strongly impacted by the total factors affecting managers' intentions, demonstrating that the overall intentions of managers are the strongest driver of employees' psychological well-being.

Abstract

This study aims to explore the role of green digital technologies in promoting sustainable innovation within organizations, focusing on how these technologies can be applied to improve the environmental and production processes of modern industrial technology companies. Therefore, the study gains importance in light of global trends toward promoting environmental sustainability in various industries and the application of green digital technologies as a tool to drive sustainable innovation. These technologies contribute to reducing environmental impact and achieving organizations' strategic objectives by improving efficiency and productivity. The study also relied on a descriptive analytical approach, where data was collected by distributing questionnaires to a sample of employees at Al-Joud Modern Industrial Technology Company, including technical and administrative departments. Statistical analysis was used to extract conclusions related to the impact of green digital technologies on sustainable innovation.

The study was implemented at Al-Joud Modern Industrial Technology Company, where 75 questionnaires were distributed to employees across various administrative and technical departments, and 60 valid questionnaires were retrieved for statistical analysis. While the study's most important conclusions are that green digital technologies have significantly contributed to improving environmental efficiency and productivity at Al-Joud Company, sustainable innovation has also become an essential part of the company's strategy to improve its operations and reduce resource consumption.

The study's most important recommendations are the need for companies to invest in green digital technologies to promote sustainable innovation and achieve their environmental and economic goals. This also leads to strengthening employee training and awareness programs on the importance of green digitalization and its role in improving sustainability.

Abstract

This study aims to analyze the impact of non-monetary incentives on enhancing the creative performance of administrative staff at Al-Husayniya General Hospital. It stems from the question of the extent to which non-monetary incentives can stimulate creative behavior in a stressful work environment. The study employed a descriptive-analytical approach, and data was collected using a questionnaire distributed to 123 employees, of which 101 (82.1%) were returned, with 92 questionnaires deemed valid for analysis. The study focused on non-monetary incentives as the independent variable, with its dimensions of self-motivation, leadership support, quality of work life, and participation in decision-making, and on creative performance as the dependent variable. Data were analyzed using PLS-SEM.

Abstract

The concept of e-tax filing is introduced by the e-government that motivates the use of
ICT (information and communication technology), specifically they focus on the usage of the
internet-related application to run an activity. The current study is aimed to understand the
acceptance of e-tax by the consumers. The impact of attitude towards adopting e-tax,
subjective norm, perceived behavioural control on intention of electric e-tax. The current
study uses the close-ended questionnaire to conduct the survey and to collect the responses
from the contributors. The total number of a questionnaire that was supposed to be filled by
the participant was 193. All the construct uses a five-point Likert scale. All variables of TPB
are regressed with adoption intention to analyse whether TPB variables have any significant
impact on adoption intention. Thus we can conclude that H1, H2 and H3 of the current study
are accepted. A future researcher should examine the other factors that may influence the etax adoption. This study is limited to the Iraqi context, other nation’s dimension must also be
analysed. A future researcher should also examine the culture-specific and cross-culture
factors in their researchers. Future study should also focus on the relationship among the
component so that they can achieve higher explanation power and lastly, a researcher should
also examine the variation in the subjective norms, attitude and control behaviour across
primary adoption and extension stages.

Abstract

This research aims to investigate the impact of adopting Artificial Neural Networks (ANNs) as a prominent application of artificial intelligence in enhancing and improving the quality of internal auditing in the banking sector. The research problem stems from the challenges facing traditional auditing methods in light of the influx of Big Data and the complexity of financial operations, necessitating the search for advanced technological tools that ensure the accuracy and speed of supervisory performance. The study adopted a descriptive-analytical approach, whereby the research instrument (a questionnaire) was designed and distributed to a purposive sample of (140) auditors and accountants and IT unit officials working in a group of local banks (Rafidain Bank, Rasheed Bank, Al-Taif Islamic Bank, and the National Bank of Iraq). To analyze the data and test the hypotheses, descriptive and inferential statistical methods were used using advanced statistical packages. The research reached a number of conclusions, most notably the existence of a statistically significant correlation and effect between the adoption of artificial neural networks and the improvement of internal audit quality. These technologies have contributed to increasing the efficiency of detecting complex fraud patterns, reducing the time and effort spent on routine tasks, and demonstrating a superior ability to predict financial risks based on non-linear data processing. The results also showed that the supervisory staff in the banks studied possessed a good level of knowledge and preparedness to work with these intelligent systems.

Abstract

Drugs are among the most serious problems facing modern societies. Their negative effects are not limited to the individual alone but extend to impact all aspects of social, economic, and environmental life. This phenomenon has grown significantly in recent decades, affecting communities regardless of their level of economic or cultural development. Drug abuse is not restricted to a specific group; it spans different ages and social classes, making it a pressing issue to address in order to maintain social stability.

The drug phenomenon arises at a time when the world faces significant challenges in sustainable development, which aims to balance economic growth, social justice, and environmental protection. This is where the danger of drugs lies, as they represent an obstacle to achieving these goals. Addiction leads to a decline in the economic productivity of individuals and societies, increases the burden on the healthcare system, and exacerbates crime and violence, hindering efforts to improve the quality of life and achieve social justice.

At the same time, drug trafficking contributes to environmental destruction through the excessive exploitation of land and pollution resulting from illegal drug manufacturing and trade. Therefore, sustainable development cannot be achieved in any society without implementing effective strategies to combat the drug phenomenon and reduce its negative impacts.

Abstract

The study aims to evaluate the extent to which Iraqi banks have adopted digital transformation technologies and their willingness to shift from traditional methods to digital ones in order to achieve sustainable development goals. This is done through a quantitative analysis of a sample of banks using financial indicators. The results show that some banks have begun to pay attention to adopting digital technologies and considering sustainable development principles; however, these efforts are still in their early stages compared to foreign banks, while most banks continue to rely on traditional methods due to limited awareness and insufficient exposure to technological advancements. The study also indicates that there are limited attempts to adopt digital services such as mobile banking applications, account inquiries, and electronic payment systems. It emphasizes the need to invest in technological infrastructure, provide regulatory support, and enhance awareness among bank management and the community about the benefits of digital technologies, including cost reduction, increased efficiency, and improved service quality, thereby contributing to the achievement of sustainable development.

Abstract

Achieving sustainable development requires a framework for decision-making, accountability, and management, which good governance provides. According to the World Bank's Sustainable Development Goals (SDG) report, Iraq has a performance gap of 34.1% in achieving the SDGs, which constitutes the applied problem of this study. Therefore, this study seeks to answer the main question: What is the role of good governance in achieving sustainable development through the mediation of Total Quality Management (TQM)? To achieve this, the study was conducted in the Iraqi Ministry of Electricity, and a sample of 100 department and division managers was selected. To collect data from this sample, a questionnaire was designed and distributed to 130 managers, of which 110 were returned, and 100 of these were deemed valid for analysis, representing the final sample size. Furthermore, the study employed quantitative analysis of the performance indicators adopted by the Iraqi Ministry of Electricity. The study utilized a deductive approach and a descriptive-analytical method in presenting and analyzing its data. The data was analyzed using SPSS software. The study concluded that the surveyed sample recognizes the importance of good governance indicators in achieving sustainable development. The analysis revealed that good governance has a significant and statistically significant impact on sustainable development, and that the influence of good governance indicators on sustainable development is growing. The study recommended that the Iraqi Ministry of Electricity adopt good governance indicators as a framework for decision-making, accountability, and efficiency to improve its performance towards achieving sustainable development.

Abstract

The significant development in information and communication systems among these organizations has presented businesses, particularly their senior leadership, with a major challenge: navigating this intense competition. They have had to seek a deeper vision and more comprehensive thinking, resulting in a strategic direction that defines the organization's path and establishes a general framework for its actions when facing all forms of environmental and organizational changes. This has made organizational commitment particularly important, given its vital nature and its clear link to the success or failure of organizations. Therefore, leadership behavior is an indicator of the effectiveness of leaders' performance and achievements. The skills and capabilities that strategic leaders possess, enabling them to influence the behavior of employees and achieve desired goals, are essential for the success of strategic leadership within an organization. It is therefore crucial to understand the most important roles and qualities of strategic leaders to align with the demands of the current era, and to grasp the main dimensions of job burnout in order to keep pace with rapid developments in all fields.

Abstract

الجامعات العصرية اليوم لم تعد تقتصر على التعليم ، بل امتد دورها للمساهمة في الناتج المحلي الاجمالي ووضع أسس بناء مجتمع المعرفة للمستقبل.

وقد شهد العقد الأخير في التعليم العالي العالمي تحولاً جذرياً في النظم الإدارية الجامعية والثقافة التنظيمية لتواكب العولمة والمكانة الدولية بين المؤسسات التعليمية ، وشاع الانسحاب الجزئي من الاعتماد على الدعم الحكومي الكامل، والخدمة المحلية إلى الاستثمار المعرفي والتسويق الدولي.

هذا المفهوم الجديد الذي بدأ يتشكل علمياً في بداية الألفية الجديدة ، الذي يدعو إلى أن أحد أهم الأدوار الرئيسة للجامعة الريادية ، المساهمة في التنمية الاقتصادية من خلال إطلاق المشاريع الابتكارية المنتجة.

ان الجامعة الريادية Entrepreneurial university هي الجامعة التي يمكنها الابتكار والتعاون واغتنام الفرص والاستجابة بنجاح للصعوبات.

وستتمكن الجامعات الريادية من البقاء في سوق تنافسية للغاية ، إذا كانت لديها خطط واضحة لإثبات التميز في التدريس والبحث العلمي وريادة الأعمال.

كما تسعى الجامعات الريادية إلى أن تصبح جامعات "قائمة بذاتها" تلعب دورًا مهمًا وتقدم وتدعم مختلف تدابير الدعم لأنشطة ريادة الأعمال من خلال التعاون الوثيق مع الشركاء والشبكات مع مؤسسات القطاعين العام والخاص من خلال الاستثمار في رأس مالها الاجتماعي من أجل تسهيل إنشاء واستثمار المعرفة والتكنولوجيا.

وتعرف الجامعة الريادية على انها الجامعة التي تركز على التأثير الاقتصادي للمساهمات المجتمعية، وتنمية ريادة الأعمال في التعليم، وتسويق البحوث.

فيما يعرف التعليم الريادي بأنه: مجموعة من الأنشطة تهدف إلى رعاية العقليات والمهارات الريادية، كما يغطي مجموعة واسعة من جوانب أخرى مثل ( توليد الفكرة، النمو، والابتكار، فينبغي على التعليم الريادي ان يطور قيم ومعتقدات واتجاهات الطلبة، بحيث ينظرون لريادة الأعمال كخيار جذاب للعمل .

ويمكن القول بأنه جملة من أنماط التعليم المنتظم، الذي يقوم على تعليم وتدريب المشاركين في برامج التنمية المختلفة، والمتمثلة في وضع برنامج توعوي بأهمية الريادة ومن ثم تأسيس وتطوير مشروعات الأعمال الصغرى؛ فتسهم هذه الأساليب التعليمية لتزويد المشاركين بحزمة من المهارات المتعلقة بالريادة وتحفيزهم لمزيد من التعلم والإبداع والثقة في الذات.

وبذلك فأن التعليم الريادي يهدف غلى تطوير الابتكار والمبادرة لدى الفرد، من خلال المشاركة في بناء المعرفة عن طريق اكتساب المعلومات وتوليدها ومعالجتها، ليصبح الفرد بارعًا في بيئته، ويقدم مقترحات عمل قيمة لنفسه ولمجتمعه، ويسعى للاستفادة من الفرص الجديدة.

ويمكن بيان الدور الأساسي الذي يمكن أن يؤديه رواد الأعمال في بناء اقتصادات الدول وتنمية قدراتها التنافسية العالمية. ففي أمريكا ذاتها تحقق مشاريع رواد الأعمال الصغيرة ما يزيد على  47%من إجمالي المبيعات الكلية ، ويزيد عددها على 22 مليون مشروع صغير، كما تقوم بتوظيف نحو  53%من القوى العاملة، وتسهم بما نسبته  50%من الناتج المحلي الإجمالي الأمريكي.

وتصل هذه المساهمة إلى 43% في كوريا الجنوبية و 56%في تايوان و 60%في الصين و 70% في هونج كونج في حين لا تتجاوز مساهمتها  28%في السعودية.

وتعد تلك المشاريع أساسا لتطور الدولة ونمو اقتصادها وتنافسية موقعها الدولي. وقد أوضحت الإحصاءات المنشورة في عام 2019م أن إجمالي الإنفاق على ريادة الأعمال في الولايات المتحدة تجاوز (1.7 مليار) دولار ثم قفز هذا الإنفاق ليصل إلى (2.3 مليار) دولار عام 2021.

إن الهدف الرئيس للتعليم الريادي في الجامعة، هو إعداد جيل من الرياديين والمبدعين في مجال الأعمال، يقدمون إبداعًا على شكل منتج أو خدمة، أو عملية أو مدخل جديد من الأعمال أو مشروع جديدًان أو اختراعًا او اكتشافًا، وقد حددت الأهداف التفصيلية والفرعية للتعليم الريادي في الجامعات على النحو الاتي:

1. زيادة وعي الطلبة حول التوظيف الذاتي.
2. بناء اتجاهات إيجابية للطلبة نحو الريادة، وتعزيز الروح والنزعة الريادية وإثارة الدافعية لدى الطلبة لبناء تصور أفضل لمهنة المستقبل.
3. تطوير السمات والمهارات الشخصية للطلبة، تساعدهم لبناء قاعدة للتفكير والسلوك الريادي.
4. تعزيز التنمية الاجتماعية والاقتصادية في المجتمع، من خلال عمليات التحديث والتجديد التي يحدثها الرياديون في جميع المجالات التي سيعملون بها في المستقبل.
5. تعزيز مهارات بناء العلاقات والاتصال الإيجابي في بيئة تربوية لمهنة المستقبل.

Abstract

This study looks at how job demands Depletion employee self-efficacy in Iraqi private companies. It also checks if things like a strong org culture, supportive bosses, and personal traits, such as being conscientious and emotionally stable, can buffer that effect. Now, even though Arab org behavior research is getting popular, Iraq hasn't gotten much attention yet. So, that's the key void this study aims to fill. They used a cross-sectional design and got data from 250 workers in three Baghdad firms through a 90-item Arabic questionnaire. To analyze it, they employed Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0, based on the Conservation of Resources Theory, Social Cognitive Theory, and the Job Demands–Resources (JD-R) model. Plus, the participants gave informed consent and their data was kept anonymous following proper ethical guidelines. Role demands really take a hit on self-efficacy depletion, with a β value of 0.621, a p-value less than .001, and an R² of 0.613. Interestingly, organizational culture intensity and supervisor support helped soften this impact. Specifically, the internal cohesion part of the organizational culture and the informational support from supervisors were the biggest helpers here. This study stands out because it’s one of the first to look at self-efficacy depletion, not just general burnout, in response to role demands within the Iraqi context. The research blends three different theories and checks both organizational and personal traits as factors. Plus, it focuses on something that affects employees in Iraq specifically, which is cool. There are some downsides though. It uses a cross-sectional design with data solely from Baghdad's private sector, making it hard to infer causation or apply the findings elsewhere in Iraq, including the public sector. Still, the practical takeaways are useful for HR managers. They now have info showing that beefing up supervisor training and promoting team unity can shield worker mental stamina during tough times.

Abstract

This study aimed to demonstrate the impact of entrepreneurial strategic leadership on achieving institutional excellence through a field study at Al-Husayniya General Hospital. The study stemmed from the problem of some institutions' weak adoption of modern leadership styles that combine strategic vision, innovation, and initiative, which may negatively affect their institutional performance and ability to achieve sustainable excellence. The study employed a descriptive-analytical approach, and a questionnaire was designed as the primary data collection tool. (132) questionnaires were distributed to a sample of hospital administrators, department heads, and unit managers, and (102) questionnaires were returned, representing a response rate of (77%). Of these, (89) questionnaires were deemed valid for statistical analysis. The study concluded that there is a statistically significant correlation between entrepreneurial strategic leadership and institutional excellence. Furthermore, the results showed a significant positive impact of entrepreneurial strategic leadership, in its various dimensions, on achieving institutional excellence. The results confirmed that the adoption of a clear strategic vision by administrative leaders, the promotion of a culture of innovation, and the encouragement of initiative and calculated risk-taking effectively contribute to improving institutional performance, raising the quality of services, and enhancing the institution's competitiveness. The study recommended the necessity of strengthening entrepreneurial strategic leadership practices within healthcare institutions by developing the skills of administrative leaders, disseminating a culture of innovation, and adopting organizational policies that support institutional excellence, thereby contributing to achieving sustainability and organizational superiority.