Search Results for محمد

Abstract

The research addresses two main topics: the International Public Sector Standard (IPSAS 24) relating to the presentation of budget information in financial statements, and the Government Financial Management Information System (GFMIS).

In relation to IPSAS 24, the research focuses on clarifying how budget information is presented in public sector financial statements. The standard aims to achieve transparency and reliability in providing financial information to governments and government institutions. The research addresses various aspects of the standard, such as defining financial terms, basic principles, and requirements that must be met in submitting the budget.

 For GFMIS, the research reviews and evaluates this system that is used in managing financial information for governments. GFMIS aims to improve the efficiency and effectiveness of government financial resources management, and facilitate financial planning, monitoring and evaluation processes. The concept of GFMIS, its components and benefits are reviewed, as well as the challenges of its implementation and future preferences for its development and improvement.

 Overall, the research aims to provide previous researchers with an overview of IPSAS 24 and its importance in presenting budget information in public sector financial statements, as well as reviewing GFMIS and its role in improving government financial information management. This research can contribute to raising public sector awareness of the importance of adhering to international accounting standards in the public sector and using advanced financial information management systems to enhance transparency and effectiveness in managing the financial resources of governments.

The main reason for linking these two variables is to enhance transparency, accountability, and financial control in the public sector and ensure that government financial information complies with international accounting standards in the public sector. Therefore, reviewing these two variables and analyzing their role will provide an important theoretical and applied framework for understanding the relationship between them to rationalize the budget. The most important conclusions reached for the review research are that the main goal of applying the (IPSAS) standards is to achieve compatibility in accounting policies at the global level by providing guidance and directives to develop a comprehensive theoretical framework for government accounting. Evaluating government performance is achieved through commitment to applying the (24 IPSAS) standard., which allows the preparation of a variety of financial statements detailing the approved budget and actual expenditures, the final budget (adjusted allocation), and achieving the qualitative characteristics of accounting information. The government unit did not disclose in the financial statements the extent of compliance with legislative and regulatory laws and other regulations imposed by external parties. (The State) As for the recommendations, the researchers suggest that government institutions should commit to implementing the IPSAS 24 standard completely and accurately to ensure compliance with international accounting standards. Government institutions should analyze their actual needs and conduct a feasibility study before making any transfers in the original budget, in order to ensure a strong scientific basis and improve the institution’s performance in adhering to budget directives. Government institutions should fully and effectively implement GFMIS in all government units to enhance transparency and financial control. The GFMIS should also be configured in a way that meets the needs of the government unit in a way that enables it to record and track financial transactions and prepare financial reports in an accurate and timely manner.

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

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

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.

Abstract

This research paper aims to analyze and measure the impact of Financial Technology (FinTech) spread on enhancing tax collection performance and mitigating tax evasion in Iraq over the period 2018–2022. The study adopts both descriptive-analytical and econometric approaches. A composite index—the Digital Financial Services Spread Index (DFSDI)—was constructed as the independent variable based on the density of Automated Teller Machines (ATMs), Point of Sale (POS) terminals, and Point of Card (POC) payment devices, using the Min-Max normalization method. Tax collection performance (the dependent variable) was measured indirectly through the ratio of tax revenues to non-oil Gross Domestic Product (GDP). The empirical results using Pearson correlation analysis and Simple Linear Regression showed no statistically significant relationship or impact of the DFSDI index on the tax collection ratio at a significance level of )alpha = 0.05( The correlation coefficient was )r = -0.541( with a )p-value of 0.346(, and the coefficient of determination was )R2 = 0.293( with an statistically insignificant slope coefficient of )beta = -2.297( (p=0.346). Consequently, the null hypothesis (H0) was not rejected. The economic interpretation suggests that while the expansion of digital financial services infrastructure serves as an enabling tool, it does not automatically translate into improved tax collection without direct integration and electronic linkage with tax administration processes such as e-invoicing, e-filing, automated tax payments, and database cross-checking—alongside limitations imposed by the short time series. The paper concludes that FinTech adoption must be part of a comprehensive tax reform strategy incorporating direct digitalization and institutional integration

Abstract

يقوم البحث على فرضية مفادها، إن ستراتيجية التوطن الصناعي في العراق ذات تأثير ضعيف على متطلبات التنمية ، بسبب ضعف الترابطات الأمامية والخلفية للصناعات القائمة و لقلة مراعاة شروط التوطن ومعاييره .
وأما هدف البحث ، فيكمن في تسليط الضوء على رقعة التوطن الصناعي المنتشرة ففي العراق و المعيار الأفضل للتوطن الذي يمكن تطبيقه ، كذلك مدى تلاءم التوطن الصناعي مع مستوى البنية المكانية للعراق في محاولة لإعطاء منظور قائم على التعامل الايجابي مع هذه البنية بما تمتلكه من إمكانات تنموية

Abstract

The work environment and its components have gained great importance today due to the impact it has on its human capital. In recent years, studies have increased that discussed the negative and positive role of the work environment, as it is considered the main nerve of the organization’s success or failure. Here, we tried to shed light on some of the issues that can hinder the work of organizations and obstruct the achievement of their goals, including a toxic environment that makes employees feel the presence of penalties, the possibility of rejection, and being held guilty, with the necessity of constant defensiveness and humiliation. This is evident through the organizational leadership responsible for the organization, the culture of this organization and its employees, weak communication between them or dispersion, and the presence of blocs that cause fatigue and the impact they leave and the threat they pose if the matter is not addressed. This leads to a decrease in employee performance productivity, job attrition, an increase in work turnover, lack of progress at work, an inability to commit and achieve a balance between work and life, the occurrence of excessive professional fatigue, and conflicts that cause confusion in understanding roles. These are all signs that confirm the existence of a toxic work environment. Therefore, organizations whose environment is described as toxic face difficulty in maintaining, supporting, and attracting experienced human capital. One of the most important recommendations here is the necessity of encouraging and highlighting Positives and good relationships at work that serve the public interest and create a supportive social network that supports these relationships, while not forgetting to set red lines that should not be crossed and to maintain a safe distance with colleagues.

Abstract

The study aimed to identify the impact of receivables on profitability in the industrial companies listed on the Amman Financial Market represented by (outstanding receivables, receivables turnover rate) as an independent variable and profitability as a dependent variable, The study was conducted for the period (2010-2019) according to the data available in the Amman Financial Market, In order to achieve the objective of the study and answer its questions to test its hypotheses, the study tested the corporate sector in the Amman Financial Market for a sample of industrial companies, using a set of statistical methods (Pearson Correlation Coefficient).
The study reached a number of conclusions, the most important of which is that there is a correlation between receivables and profit indicators, And that there is an impact of receivables indicators on profitability, Where the receivable turnover rate achieved a higher impact on profitability, while the impact of receivables was ranked second, according to the values of the impact factors, The study also recommended that Jordanian companies set a strict credit policy in collecting their outstanding receivables, reduce the collection period for those debts, improve the turnover rate for receivables, increase interest in indicators of those receivables, and resort to improving their financial performance by focusing their management and employing their financial resources in order to reach raising their production levels. And profitability.

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

This research aims to demonstrate the role of adopting sustainability accounting as a modern approach in improving corporate profitability, through a case study of Gulf Commercial Bank At the Hilla branch, a questionnaire was prepared and distributed to 30 employees, and Tobin's Q formula was applied. The research's significance stems from the growing global interest in sustainability concepts and the necessity of integrating environmental, social, and economic dimensions into the accounting system to achieve sustainable financial performance. The research employed a descriptive-analytical methodology, collecting data from financial reports and utilizing analytical tools to measure the relationship between adopting sustainability accounting practices and profitability levels. The research concluded that there is a statistically significant positive relationship between adopting sustainability accounting and improved profitability at Gulf Commercial Bank By applying the equation and the results of the survey. These practices contributed to enhancing performance efficiency, reducing long-term costs, and improving corporate reputation, all of which positively impacted financial results. The research recommends promoting the adoption of sustainability accounting in Iraqi banks and companies, developing related disclosure standards, and raising awareness among senior management about its importance in achieving a sustainable competitive advantage.

Abstract

In light of the expansion of the use of modern technology in hotel organizations and the transition to the post-informatics era; The importance of cybersecurity has emerged in hotels protecting their data and maintaining the confidentiality of customer data, so that cybersecurity has become one of the competitive advantages that hotel organizations seek to possess by building dynamic cybersecurity capabilities to achieve long-term competitive advantage. The research aimed to measure the extent to which the administrative leaders of five-star hotels in the Golden Triangle region of Jordan realize the importance of cybersecurity. The research followed the Qualitative approach. It also relied on a questionnaire to collect study data from five-star hotel managers, with a size of (16) items. The research recommended partnerships with international companies specialized in cybersecurity, attracting skilled human resources in the field of cybersecurity, and establishing a cybersecurity unit inside the hotel

Abstract

This study aimed to evaluate the financial sustainability of Iraqi industrial companies using machine learning models and to compare their performance with traditional statistical models. Five key financial variables were analyzed: Working Capital Ratio (WCR), Current Ratio (CR), Return on Equity (ROE), Return on Assets (ROA), and Asset Turnover (AT). A Financial Sustainability Index (FSI) was constructed to classify companies. The results showed that WCR and CR were the most influential variables in explaining financial sustainability, while AT had the least impact. All variables demonstrated statistically significant relationships with the FSI. Moreover, machine learning models—particularly XGBoost and Random Forest—outperformed the traditional logistic regression model in predictive accuracy, with variations in variable importance rankings across models. The findings highlight the importance of focusing on working capital management and liquidity improvement to enhance financial sustainability, as well as the use of machine learning tools in financial forecasting to support more accurate strategic decision-making. This study contributes by providing a modern analytical framework to support the financial sustainability of industrial companies, with the potential for future application in other sectors. Specifically, machine learning models improved predictive accuracy by approximately 9.4% over the traditional logistic regression model, while SHAP-based analysis confirmed that WCR and CR carry the greatest weight in predicting financial sustainability. Accordingly, the study recommends that industrial companies prioritize working capital and liquidity management, that financial analysts and investors adopt machine learning models such as XGBoost and Random Forest in financial sustainability forecasting, that more comprehensive sustainability indices combining financial and operational performance be developed, and that decision-makers invest in training on machine learning tools and SHAP interpretation to support more reliable, evidence-based financial decisions.

Abstract

This research aimed to identify the relationship between digital transformation, with its dimensions of technological infrastructure, legislation, policies, digital skills, and availability of necessary funding, and intellectual capital, with its dimensions of human capital, organizational capital, and relational capital. The study employed a deductive correlational approach. It also aimed to reveal the importance of intellectual capital and its essential components that contribute to developing and enhancing financial performance. The study population consisted of employees of Imam Al-Kadhim College (peace be upon him). The researchers designed a questionnaire comprising 22 items for each of the research variables, with 11 items for each variable. Data was collected from a sample of 30 employees of Imam Al-Kadhim College (peace be upon him). Based on this data, the data was analyzed and the hypothesis tested using statistical tools. The researchers distributed 30 questionnaires to the research sample in the Accounting Department, as it is the main department in the college, encompassing multiple specializations in management and economics. The researchers used several statistical methods to achieve the research objectives, including Pearson correlation coefficient analysis and simple regression analysis, to prove the research hypotheses through data analysis. The researchers reached several conclusions, most notably that while intellectual capital is important for the research sample, its presence in the financial statements and reports of the college under study was limited, as it still uses traditional methods and focuses primarily on material and financial matters.

Abstract

Since the beginning of the Industrial Revolution, the global economy has been dominated by the so-called linear economic model, which has proven its limitations and has placed a great pressure on the world's resources. In light of the limited resources and the growing environmental issues, it became important to search for new and more sustainable economic models, so the trend towards a circular economy began by developing advanced steps to get rid of waste and make use of it at the lowest economic and environmental costs. The contribution of the circular economy to sustainable development is determined by the ability of the circular economy to achieve its vision of a flexible, innovative and transparent economy, and by its continued success in building global partnerships with companies, governments and civil society.

Abstract

The study aims to demonstrate the feasibility of the project of installing a solar photovoltaic system with a capacity of (2kw/h) from a technical and financial point of view, and for the purpose of achieving this goal, a technical feasibility study was prepared, through which it was found that the system should consist of (6) solar cell panels and an inverter with a capacity ( 2.2kw/h) and (4) gel batteries with a capacity of (200A/h) to ensure that the house is equipped with electric power for a period of (4) continuous hours during periods of national electrical power outages, in order to ensure the best performance of the system. The technical study indicated that The project is technically feasible, as it is possible through the system to generate a total daily electrical energy of (21.6 kw/day). In order to demonstrate the financial feasibility of the project, a financial study was prepared and some financial standards were applied, such as (the payback period standard, the accounting return standard, the net present value standard, the return / cost standard, and the internal rate of return standard). By calculating the results, it was found that the payback period for the invested capital is two years and three months , which is an acceptable period, and the accounting rate of return is 42.8%, which is a higher rate than the interest rate on depositing funds in banks, which ranges between (10-8%) and the net present value of the project is ($5305), which is an acceptable value. The rate of return / cost is (1.77), which is greater than one, and this indicates that the project is profitable, while the internal rate of return is (38%), which is a rate higher than the interest rate on funds deposited in banks, and through these results it becomes clear to us that the project is feasible financially speaking.

The study reached a number of conclusions, the most important of which is that there is no government support for solar photovoltaic projects in Iraq, which prevented their widespread dissemination.

The most important thing that the researcher recommends is to provide government support for solar energy projects in Iraq, whether the support is through financial facilities or through the enactment of laws and legislation that motivate citizens to resort to solar photovoltaic systems to fill the shortage of electrical energy as the enactment of a law or legislation that allows the citizen to sell electricity The surplus of its needs and generated from the state's solar energy systems for a reasonable financial consideration.

Key words: feasibility study, photovoltaic solar energy, off-grid system, grid-connected system, Hybrid solar photovoltaic system .

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

This research aims to analyze the role of empowerment strategies in achieving creative performance among employees of the General Company for Communications and Information Technology (GCIT), a vital government organization operating in a dynamic technological environment that requires continuous renewal and innovation. The research used the descriptive-analytical approach, and data were collected through a questionnaire distributed to a random sample of 140 employees, from which 137 valid questionnaires were retrieved for statistical analysis. The research focused on studying the impact of four dimensions of empowerment strategies: power, knowledge, information, and rewards, as independent variables, while creative performance represented the dependent variable. SPSS V.26 was used to test the hypotheses and study the impact of variables. The research results showed a significant positive effect for most empowerment dimensions in enhancing employees' creative performance, with the dimensions "power" and "knowledge" having the greatest impact. In contrast, the effect of "rewards" was low. The results confirmed that empowering employees cognitively and practically and providing a supportive organizational environment positively impact their ability to think creatively and devise new solutions. The study recommends adopting comprehensive empowerment policies within the company, creating a work environment that encourages creativity, and reconsidering incentive systems and information flow to enhance organizational performance and keep pace with the requirements of digital transformation.

Abstract

   The research aims to identify the role of strategic vigilance as an independent variable in organizational excellence as a dependent variable in the Al-Qaim Cement Factory. The descriptive analytical approach was based upon the current research, and try to come up with a set of recommendations that work to enhance the practice and adoption of the variables of the study in the organization surveyed, the research sample was selected intentionally represented by ( 52) of the workers in the existing cement factory, as well as the questionnaire was relied upon as the main tool in collecting data, and the statistical program (SPSS) was adopted in addition to the Excel program) in analyzing and processing the data Most prominent results reached by the researcher were the possession of the existing cement plant vigilance modern technology used in its work as well as the ability of its administrative leaders to monitor the ability surrounding environment enhances it through strategic vigilance. As for the recommendations, they were represented by enhancing commercial vigilance and competitive vigilance, following up on the labor market and customer needs, and focusing on work. Teamwork and gives employees an opportunity to show their creativity, which leads the organization to organizational excellence.

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 research aims to understand the change in capital structure and its impact on financial stability, clarifying its features for decision-makers, thus enabling them to make sound decisions, especially investors. One of the most important objectives of the research was to determine the financial stability of the research sample during the research period, relying on the Altman model adopted in the financial stability process. The sample included five banks: (Bank of Baghdad, Bank of Babylon, Gulf Bank, United Investment Bank, and Sumer Bank). The research period was from 2015 to 2019. The researchers relied on financial analysis to present the results and clarify the nature of the relationship between the two variables. They reached a number of results, the most important of which is that the change in capital structure leads to an impact on the financial stability of the banks in the research sample. One of the most important recommendations reached by the research is the necessity of maintaining the capital structure from changes affecting it by relying on attracting investors, especially from outside the country.

Abstract

Today, The World is living in a state of economic stagnation caused by the emerging (COVID-19), and the impact of the health crisis, as a result of preventive measures, has extended to the total closure and almost complete suspension of economic activities. This research aims to demonstrate the impact of the Corona pandemic (COVID-19) on supply chains, and the extent of the supply chain stumbling and its impact on the gross domestic product, as the research reached results, the most important of which is the presence of a clear stumble in supply chains, for the first and second quarters of the year (2020), which led To the decline in GDP and the volume of demand, and that agile supply chains can recover quickly from sudden setbacks, and as a result, the research recommends the need to modify supply chains to make them more flexible, and pay attention to the strategic level of risk management, as it is preferred for companies to reconsider the system and size of emergency stocks, to face A series of economic challenges resulting from abnormal conditions such as epidemics, or emerging infectious diseases such as the virus (COVID-19) and diversification of supply chains and storage systems practices.

Abstract

The balanced scorecard plays a crucial role in enhancing the reputation of organizations in general, and specifically in the tourism sector, where performance evaluation is a key aspect of their operations. The main objective of this study is to adopt modern performance evaluation concepts to bring about a qualitative improvement in performance assessment, not only from a financial standpoint but also from other intangible perspectives. This research was motivated by the necessity to evaluate business performance in order to strengthen the competitive position of organizations in a challenging environment. The study was conducted in several high-end hotels in Baghdad, revealing a lack of clarity in performance evaluation methods and a failure to utilize the balanced scorecard, which negatively impacted the status of the hotels. The literature review employed a descriptive approach, exploring the relationship between the balanced scorecard and organizational status. A questionnaire was administered to a sample of 67 individuals (including directors, general managers, and department heads) to assess this relationship. The study yielded significant results, demonstrating a strong correlation between the balanced scorecard and the status of the organizations under investigation.

Abstract

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

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

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

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

Abstract

The establishment is considered the center of strength for the economy of any country by meeting the needs of the community in terms of goods and services. Determining the optimal combination of production in light of the constraints of energy and demand is one of the most important pillars of the success of the establishment or factory in the market, noting that it depends on searching for the desired quantities of products based on the limited and scarcity of resources and energies. productivity required for production.

The linear programming model is among the most important quantitative methods used in building the mathematical model that enables decision-makers and those in charge of implementing them to reach the required goals in light of the available capabilities, as it is used to determine the optimal distribution of scarce resources, which usually include raw materials involved in the production process and machinery. equipment, allotted time and capital, and it is applied to many work problems and in various fields such as finance, production, marketing, distribution, etc.

Abstract

The research aims to define the performance audit of the Reconstruction Fund for Areas Affected by War Operations, and to clarify the requirements of the INTOSAI (3000) standard for "performance audit", in line with the performance of the Reconstruction Fund, as well as to state the theoretical framework for sustainable development in terms of concept, importance, objectives, and the extent to which the objectives of the Reconstruction Fund for Areas Affected by War Operations are consistent with the Sustainable Development Goals, and to provide proposed indicators to measure the extent to which the Fund has achieved the Sustainable Development Goals and to apply a sample of the proposed indicators to verify the implementation of the Sustainable Development Goals by this Fund. The researchers relied on a set of tools that included analyzing the financial data and funding sources approved by the Fund, as well as reviewing the statistics of the projects that the Fund has worked to establish in the affected areas, in addition to the proposed indicators to verify the implementation of the Sustainable Development Goals. The research community represents the specialized development funds in Iraq, while the research sample was represented by the Reconstruction Fund for Areas Affected by War Operations to apply indicators to verify the implementation of the Sustainable Development Goals for the years 2018-2019. The research concluded that the objectives of the Reconstruction Fund for Areas Affected by War Operations are largely consistent with the development goals. Sustainable, as this fund is one of the development funds that sponsors support for the social, economic and environmental dimensions in a noticeable way.

Abstract

In light of the rapid digital transformation that has reshaped the educational landscape, smart learning technologies have emerged as one of the most significant contemporary trends that higher education institutions seek to adopt in order to enhance the quality of the educational process and improve both academic and administrative performance. The adoption of these technologies is no longer viewed as merely a developmental option; rather, it has become a strategic necessity driven by the demands of the contemporary educational environment and continuous technological advancements. Accordingly, this study aims to examine the adoption of smart learning technologies as the dependent variable through four dimensions: smart technological compatibility, performance expectancy, interaction, and institutional support, which collectively reflect the readiness and capability of educational institutions to effectively utilize modern technologies in supporting teaching and learning processes. Conversely, organizational mindfulness is examined as the independent variable through its five dimensions: preoccupation with failure, reluctance to simplify interpretations, sensitivity to operations, commitment to resilience, and deference to expertise. These dimensions enhance the institution's ability to anticipate organizational and technological changes and respond to them proactively and effectively. The significance of this study stems from the uniqueness of its empirical context within the Zakho Independent Administration, which is currently pursuing an ambitious vision for institutional development and educational modernization. The Technical College and Technical Institute in Zakho represent key pillars in supporting this transformation toward a more advanced and sustainable educational environment. The study adopted a descriptive-analytical research design and targeted a purposive sample of 82 faculty members and administrative leaders from the Technical College and Technical Institute in Zakho. To ensure the robustness and accuracy of the findings, Structural Equation Modeling (SEM) was employed using Smart PLS software to test the proposed hypotheses. The findings are expected to demonstrate that organizational mindfulness serves as a fundamental organizational capability that facilitates the successful adoption of smart learning technologies. Furthermore, the study provides a scientific framework that can support educational decision-makers in developing smart learning environments capable of meeting future educational challenges and promoting sustainable development within the region.

Abstract

The research aims to find out the extent of the existence of Banking Entrepreneurial in private ethnic commercial banks, as all banks seeking Entrepreneurial need to be able to manage able to find a kind of harmony, between their capabilities and technical skills and total knowledge, and possessing the vision of the future to achieve the bank's objectives, to reach a strong competitive position, and highlight the problem of how interested private banks are in the pure leadership of the research sample banks is (Ashur Bank Al-Mansour Bank, Baghdad Bank) has found a weakness in the indicators of banking leadership and recommended the need to adopt a culture of Banking Entrepreneurial and support creativity and innovation and encourage it. The research will be dealt with through four investigations, the first research includes the methodology of the research, the second discussed the theoretical aspect of the research and the third research included the practical aspect of the research, and the fourth discussed the conclusions and recommendations

Abstract

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Study population Included Auditing offices in Baghdad, And The questionnaire was distributed to randomly selected sample. The sample size was 134 auditors. (122) valid statistical items were obtained for conducting the analysis, representing 96% of the total sample size Researched.

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Abstract

This research aimed to investigate the strategic role of Strategic Renewal (across its core dimensions: content, context, and process) in mitigating Organizational Anomie and its behavioral and value-based manifestations (anomie/normlessness, organizational cynicism, and the absence of values) within the dynamic organizational environment of Zain Iraq for Telecommunications. To achieve the research objectives, a descriptive-analytical approach was adopted. Data were collected through a specially designed questionnaire distributed to a purposive sample of leaders and administrators within the company. The data were analyzed using SPSS, employing descriptive statistical methods (Arithmetic Means and Standard Deviations) and inferential statistics (Pearson Correlation Coefficient and Simple Linear Regression). The results revealed high levels of both strategic renewal practices and organizational anomie within the surveyed company. Furthermore, a statistically significant inverse correlation was identified between the two variables, indicating that higher levels of strategic renewal are associated with a decrease in organizational anomie. Regression analysis further demonstrated that the dimensions of strategic renewal collectively explain 60% of the variance in organizational anomie, with the "Process" dimension exerting the strongest impact, followed by "Context" and "Content." The research concludes that strategic renewal serves as an effective entry point for curbing value-based and behavioral disintegration (anomie) in organizations operating in rapidly changing environments; however, its effectiveness is maximized when it encompasses processes and a supportive organizational context, rather than being limited to strategic content alone. The study recommends that the company's management focus on enhancing the value-driven and cultural aspects of renewal while bridging the trust gap between management and employees to achieve more integrated and sustainable strategic renewal

Abstract

The research aims to determine the effect of sustainable performance in achieving competitive advantage through servitization, which pushes manufacturers to adopt this trend. The research problem was embodied in how the company is able to provide distinguished services with products through sustainable performance to achieve competitive advantage. The research was applied at the General Company for Electrical and Electronic Industries Through a survey of the opinions of a sample of (65) engineers, administrators and technicians, through a questionnaire prepared for this purpose within three axes (sustainable performance, servitization,, competitive advantage). The results confirmed the presence of a high level of interest in the research variables, as well as a significant effect of sustainable performance in achieving competitive advantage through the mediation of the servitization,

Abstract

The purpose of the current study is to know the nature of the relationship between soft leadership and dignity in the workplace for a sample of employees of the Babylon branch of the Textile Industries Company. Using the stratified random sampling method, the researchers distributed 134 questionnaires to a number of employees of the Babylon branch of the Textile Industries Company. The number of returned questionnaires was 131, while the number of questionnaires valid for statistical analysis was (128) questionnaires, at a rate of (97%). Then the data were analyzed using both SPSS v.23 statistical programs. The review of previous literature showed that there is no explanation for the nature of the relationship between soft leadership and dignity in the workplace in organizations in general and in the organization under study in particular. The results showed the existence of an effect between the study variables, which is the existence of a direct effect of soft leadership on dignity in the workplace, as well as a link between soft leadership and dignity in the workplace. Due to the lack of studies that attempted to know the nature of the relationship between (soft leadership, dignity in the workplace), this study came to address a realistic problem that directly affects the organizational environment of a sample of employees of the Textile Industries Company, Babylon branch.

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

The research aimed to identify the role of governance in selecting appropriate accounting policies for companies listed on the Khartoum Stock Exchange in Sudan. This was achieved by exploring the possibility of finding a statistically significant relationship between audit committees and the selection of alternative accounting policies for companies listed on the Khartoum Stock Exchange, the possibility of finding a statistically significant relationship between internal audit information and the selection of accounting policies for economic companies listed on the Khartoum Stock Exchange, and the possibility of finding a statistically significant relationship between external auditor reports and the selection of alternative accounting policies for companies listed on the Khartoum Stock Exchange. The research followed a descriptive-analytical approach, and a sample was distributed to the study population, which consisted of companies listed on the Khartoum Stock Exchange. The sample was selected from individuals in a manner appropriate to their job titles. The researcher distributed (55) questionnaires to the target group, and (50) individuals responded, meaning that the questionnaire was returned at a rate of (90%). The data collected from the questionnaire was then analyzed. After the study and analysis, the research concluded that there is a statistically significant relationship between audit committees and the selection of alternative accounting policies for companies listed on the Khartoum Stock Exchange, through the presence of a committee to review accounting policies and principles. The study, conducted in companies with the board of directors, focuses on selecting appropriate accounting policies for financial reporting and discussing with management how to choose accounting estimates. It also examines the statistically significant relationship between internal audit information and the selection of alternative accounting policies for companies listed on the Khartoum Stock Exchange. This is achieved through the contribution of internal audit information to governance, enhancing credibility and fairness for companies, and reducing the risks of administrative and financial corruption. The research recommends that companies and institutions increase their focus on the concept of governance and work to adopt and develop it to contribute to improving the financial and administrative performance of emerging, developing, and established companies.

Abstract

This study aimed to identify the extent of the availability of soft skills in the performance of faculty members in Saudi universities from their point of view by applying it to faculty members at Imam Muhammad bin Saud Islamic University and Shaqra University, and to rank the soft skills according to the degree of their importance to them and whether there are statistically significant differences when The level of significance (a=0.05) in the degree of availability of soft skills in their performance is due to the variable of years of teaching or college experience.

The study followed the descriptive approach to achieve its objectives, as the researcher used the questionnaire as the main tool for the study, which contained (43) items distributed over six axes: critical thinking skill, problem solving, time management skill, leadership skill, decision-making skill, teamwork skill, and communication skill

The study concluded that soft skills were highly available in the performance of faculty members at Imam and Share Universities, as the highest arithmetic average for a sub-skill reached (4.85), with a rate of (97%), with a very high degree of availability, while the average for the lowest sub-skill reached (3.61), with a rate of (71%). With a high degree of availability.

 The skill of communication and communication came in first place in terms of its importance with an arithmetic average of (4.42), with a percentage of (88.2%) and a very high degree of availability. It was followed by the teamwork skill in second place with an arithmetic average of (4.28), with a percentage of (86%) and a degree of availability. Very high, while the time management skill came in third place with an arithmetic average of (4.18), with a percentage of (83.5%) and a high degree of availability, and in fourth place came the leadership skill with an arithmetic average of (4.12), with a percentage of (80.1%) and a high degree of availability. The skill of critical thinking and problem solving came in fifth place with an arithmetical average of (4.04), with a percentage of (80.1%) and a high degree of availability, while the decision-making skill came in last place with an arithmetical average of (4.03), with a percentage of (80%) and a high degree of availability.

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

The rapid shift towards artificial intelligence and its adoption in educational institutions to manage their educational and administrative affairs has produced large amounts of digital data. The research aims to design an integrated governance framework to protect the privacy of student data, making the commitment to protection a competitive advantage not a functional burden. The research used a comparative analytical approach to analyze institutional reports and documents. Among its findings was that the absence of governance in a smart university transforms data from a strategic asset into a source of risk that threatens the university's reputation. This research presents a model based on three main dimensions P3: political, people, and Platform. This model is applicable to universities that rely on artificial intelligence, unlike previous studies that focused on these dimensions separately to address the problem of student data protection. The shortcoming of those studies lies in the absence of a clear model for the interaction of these three dimensions.

Abstract

This study aimed to determine the impact of human resources development on the effectiveness of crisis management among employees at private Jordanian Universities.

The descriptive approach was adopted; By developing two tools to measure human resources development and the effectiveness of crisis management, The study community consisted of all employees of private Jordanian Universities in the capital, Amman, Within senior and middle management. According to the report of The Ministry of Higher Education for the year (2021), The number of private Universities in the capital reached (11). University, and due to the large size of the study community, (5) Universities were chosen because their geographical location is within the capital, Amman, and they have obtained the ISO (9001) certificate. (158) questionnaires were received, and after reviewing them, it was found that (3) questionnaires had incomplete answers, so they were excluded. Thus, The number of valid questionnaires for the purposes of analysis reached (155).

The study recommended that Universities should adopt greater human resources development as a preliminary step to reduce the impact of crises they may face in the future, Encourage open communications, Transparency in dialogue, and accept complaints and suggestions between leaders and employees.

Abstract

This study aims to identify the importance of intellectual capital and its impact on achieving organizational mindfulness. It represents a serious scientific endeavor to bridge or reduce the knowledge gap in understanding the nature of the relationship between these variables within educational organizations by surveying the opinions of the target sample at Al-Mustaqbal University. The study's theoretical framework is based on the premise that intellectual capital is one of the most important intangible resources possessed by contemporary universities and that effective investment in its dimensions contributes to enhancing an organization's ability to anticipate changes, adapt, and make sound decisions. Organizational mindfulness also represents an important strategic resource that enables organizations to confront environmental changes and rapidly evolving challenges with a high degree of efficiency and flexibility. Accordingly, the research problem was formulated around the following central question: What is the impact of intellectual capital on organizational mindfulness at Al-Mustaqbal University? This question was translated into a hypothetical model comprising two main variables. The first, the independent variable, is intellectual capital, with its three dimensions: human capital, structural capital, and relational capital. The second, the dependent variable, is organizational mindfulness, with its dimensions: sensitivity to operations, reluctance to simplify interpretations, resilience, and deference to expertise. The researchers sought to achieve the study's objectives by adopting the descriptive-analytical approach to data collection and analysis, drawing on multiple sources, most notably a questionnaire as the primary data collection instrument. The questionnaire was distributed to a random sample of 150 members of Al-Mustaqbal University, drawn from a population of 200 individuals. All questionnaires were deemed valid for statistical analysis. The data were processed using several statistical methods with the aid of the Statistical Package for the Social Sciences (SPSS). The study yielded several statistical findings, most notably a significant positive correlation and a positive effect between intellectual capital and organizational mindfulness. This indicates that developing the dimensions of intellectual capital contributes effectively to enhancing organizational mindfulness within the university, thereby supporting its ability to respond to changes and improve institutional performance.

Abstract

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

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

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

Abstract

 The problem of the housing sector is considered one of the most important problems that the Iraqi society has suffered from since the fifties of the last century, for several reasons, such as the large and rapid population increase that occurred in recent decades, and the accompanying large-scale migration from rural areas to city centers, and reasons related to the political, economic and security conditions.  In addition to the weakness of the financing system due to weak financing policies supporting housing, as the crisis increased due to the growing housing need, which is estimated at about (3) million housing units, so the Central Bank pursued an unconventional monetary policy to activate the real economic sectors, including the housing sector, in order to alleviate the severity of the crisis  housing in Iraq, and the Real Estate Bank has played a major role in providing real estate loans and alleviating the housing crisis under the initiative of the Central Bank of Iraq.

Abstract

Given the swift digital changes occurring in the Banking industry, the purpose of this paper is to examine how well artificial intelligence systems can forecast and protect against future disasters.  By utilizing its skills in big data analytics, forecasting financial behavior, and more accurately and effectively managing risks, artificial intelligence (AI) is increasingly regarded as a crucial component in the development of banking systems and improving their operational efficiency.

 By enhancing client satisfaction, tailoring banking services to meet the demands of each individual, and cutting down on operational errors and administrative expenses, banks hope to gain a competitive edge by utilizing these technologies.  AI also helps to speed up credit decisions, make it possible to identify financial crime early, and create clever marketing plans based on forecasts of future market trends.

In order to ensure financial sustainability and achieve integration between digital transformation and the demands of banking innovation, studies show that the future of AI encompasses strategic, cultural, human, technological, and organizational dimensions in addition to technical ones.

 The paper also examined a number of anticipated long-term effects of AI applications, such as increased forecasting precision, lower operating expenses, better customer satisfaction, increased worker productivity, and assistance with investment choices.  The findings show that implementing AI applications in the banking sector is a strategic requirement to guarantee long-term growth and competitiveness in the digital era, not a technical luxury.

In order to enhance lending decisions and lower default risks, the paper also assesses how well a number of categorization algorithms work in assessing loan applicants' creditworthiness.  Using a dataset that represented the traits and financial activities of clients, seven machine learning techniques were used: Gradient Boosting, Random Forest, Extra Trees, Gaussian Naive Bayes, Logistic Regression, SVC-RBF, and KNN.

The paper used a database of 21 variables for loan applicants. Numerical variables included (age, income, credit score, debt-to-income ratio, and loan amount). Descriptive variables included (loan purpose, region, marital status, employer, educational level, and application channel). Binary variables included (whether or not the applicant had a history of default). These variables were used to predict the approval or rejection decision, with the dependent variable being represented by two values: 0 for rejection and 1 for approval.

The models were evaluated using the following six key performance indicators: Accuracy, Precision, Recall, F1 Score, Receiver Operating Characteristic Area Under the Curve (ROC AUC), and Brier Score.   The findings demonstrated that the Gradient Boosting algorithm performed best overall in both probability prediction quality and customer differentiation across different risk levels.  The Random Forest algorithm, which showed stability and balanced metrics, came next.  On the other hand, despite its moderate performance, Logistic Regression provided great interpretability, while the Gaussian Naive Bayes algorithm demonstrated high sensitivity in identifying high-risk customers.  In terms of overall accuracy and probability quality, some models—like SVC-RBF and KNN—performed worse.

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 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 study aims to examine the impact of both green accounting and artificial intelligence on environmental sustainability by analyzing the role of modern accounting practices and intelligent technologies in enhancing the environmental performance of institutions. The research was based on the descriptive analytical approach, where data was collected from a sample of employees at Warith Al-Anbiya University using a questionnaire consisting of (15 items), which included three main axes; (5 items) were allocated to artificial intelligence indicators, (5 items) to green accounting systems, and (5 items) to environmental sustainability. The data were analyzed using the statistical program (SPSS). The research adopts a descriptive-analytical approach, where data were collected from a sample of academic and economic institutions and analyzed using appropriate statistical methods to test the study hypotheses. The results reveal a significant positive impact of green accounting on environmental sustainability, highlighting the importance of adopting environmentally oriented accounting practices to improve environmental performance. Furthermore, the findings indicate a strong influence of artificial intelligence on environmental sustainability, as AI technologies contribute to enhancing resource efficiency, reducing pollution, and supporting sound environmental decision-making. The study concludes that integrating green accounting with artificial intelligence is essential for achieving environmental sustainability goals. It emphasizes the need to develop accounting systems and adopt modern technologies within institutions. The study also recommends increasing awareness of these practices and providing institutional and regulatory support to ensure their effective implementation. Keywords: Green Accounting, Artificial Intelligence, Environmental Sustainability, Environmental Performance, Sustainable Development.

Abstract

The research aims to analyze the impact of awareness of organizational dynamics on enhancing strategic positioning, based on the importance of employees’ understanding of the internal and external factors that shape the organizational work environment—such as culture, structure, relationships, and communication—and their reflection on the organization’s ability to define its competitive position effectively and sustainably. The study adopted the descriptive-analytical approach and employed a questionnaire to collect data from Al-Ittihad Food Industries Co. Ltd. in Babil Governorate, with a sample of 262 employees from the company’s sugar refinery plant. The research gap lies in the scarcity of studies that have examined the relationship between awareness of organizational dynamics and strategic positioning in an integrated manner within the Iraqi business environment—particularly in the food industry sector, which faces ongoing market transformations and increasing competition. This context requires a deep organizational awareness that connects culture, structure, leadership, and communication as an interactive dynamic system. The findings indicate a positive and statistically significant correlation and effect between awareness of organizational dynamics and strategic positioning. Higher levels of organizational awareness contribute to improving management’s ability to make effective strategic decisions and strengthen the company’s competitive position in the market. The results also show that flexible organizational culture and adaptive leadership play a key role in achieving higher levels of strategic performance. The research recommends adopting a comprehensive approach to managing organizational dynamics that integrates culture, structure, leadership, and internal communication within a unified strategic vision, thereby enhancing sustainable strategic positioning and contributing to the stability and growth of Iraqi industrial companies.

Abstract

The research aims to demonstrate the role of sustainable budget requirements in improving the Iraqi financial situation through the use of a set of requirements to be relied upon when preparing the budget, and to achieve the objectives of the research, a study was conducted of the indicators of the Iraqi economy for the years (2004-2021). A set of conclusions and recommendations were reached, the most prominent of which is that Iraq relies heavily on non-renewable financial resources, and this exposes its economy more to financial crises as a result of fluctuating prices of non-renewable resources. Accordingly, it is necessary to find renewable financial resources that can be relied upon in the event of a recession occurring for non-renewable resources. As a large proportion of Iraq's resources go to pay off debts because of its heavy dependence on these resources, the prices of which fluctuate from one period to another, as happened in the years (2008, 2016, 2020). Therefore, attention must be paid to the requirements of the sustainable budget because of their significant role in reviving the Iraqi financial situation. The research also recommends Iraq's interest in renewable financial resources because it represents an important alternative that can be resorted to in the event of fluctuating oil prices instead of relying on debt.

Abstract

This research aims to diagnose the impact of the quality of bank assets from loans and credit loans on cash flows generated from operating activities by studying a sample of commercial banks listed on the Iraq Stock Exchange for a period of 10 years from 2010 to 2019. The research used the descriptive analytical approach based on the SPSS statistical program by measuring the strength of the correlation between the study variables by simple linear regression and continuity of chains. The problem of the research was whether cash flows through operating activities are affected by the quality of bank assets? The research found that there is a positive moral impact between the quality of assets and cash flows. The quality of assets is a good indicator of the predictability of future cash flows as a result of the direct relationship and the positive impact between them. This encourages banks to focus on achieving the quality of assets with the aim of obtaining cash flows from their operating activities. The research recommends the need to reduce the proportion of non-performing loans through credit undertakings and by managing the potential risks of bank loans and other assets while at the same time adopting sustainability policies that achieve high profitability ratios and thus high cash flows.

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 presents the impact of digital marketing on customer buying behavior and examines how digital marketing channels, such as social networks, search engines, and emails, influence customers’ purchasing behavior. The main purpose was to investigate the influence of digital marketing on customer's behavior and identify effective platforms for businesses in Soran independence administration to retain customers. The methodology of the study utilizes a quantitative approach through a survey questionnaire to gather data on the impact of digital marketing on customer buying behavior, including variables such as age, gender, income, education level, and online shopping behavior. The data is analyzed using statistical Package for social science (SPSS 26.0) to determine the relationship and effects of these variables on customer behavior. The study collected data from 250 participants who responded to a survey questionnaire distributed online to customers and people of Soran independence administration in several cities, districts, and sub-districts. The sample was appropriate, simple random sampling, and composed of demographic variables, questions about digital marketing, and purchasing behavior. The results of the study show that digital marketing has a significant impact on customer buying behavior, especially among younger and higher-educated people in Soran independence administration; it provides cost-effective and efficient ways for customers to fulfill their needs. However, businesses should be transparent to avoid deceiving customers. Digital marketing has a positive impact on customer satisfaction, but challenges such as timely delivery and over-advertising on social media remain and. Digital marketing has a significant impact on customer buying behavior, influenced by factors like education level, income, and social media usage. Valid factor analysis test supports this conclusion.

Keywords: Digital marketing management, Customers buying behavior, Social media, Instagram, Facebook.

Abstract

This research aims to analyze the economic imbalances caused by local factors related to the nature of overall activity. These imbalances can be commodity-based, stemming from imbalances in aggregate supply and demand; financial, from imbalances in the general budget; or monetary, from imbalances between the supply and demand for money. Within this research framework, we can focus on the occurrence of these imbalances and their impact on deepening poverty, especially given that the Iraqi economy suffers from a set of structural imbalances: a rentier economy and dependence on crude oil, coupled with a clear weakness in the contribution of other productive sectors such as agriculture and industry. This has led to weak economic diversification and income inequality. The research is based on the hypothesis that there is a direct relationship between structural imbalances and high poverty rates in Iraq. To test this hypothesis, the descriptive and analytical methods were used, examining economic sectors and analyzing the evolution of poverty rates. The research concluded that dependence on a rentier economy, the inefficiency of fiscal policies and income redistribution, as well as developmental disparities between governorates, have all contributed to deepening poverty and fluctuating its rates. The results also showed that improvements in poverty levels were temporary and dependent on... The increase in oil revenues is a direct result of economic policies, and based on this, the research recommends diversifying income sources, strengthening the role of productive sectors, and improving the efficiency of economic and social policies to reduce structural imbalances and decrease poverty rates in Iraq.

Abstract

The technological revolution and the rapid developments we are witnessing today, despite the numerous they provide, are accompanied by a wide range of ethical challenges that must be carefully considered within contemporary organizations-particularly the tax sector, which represents a key pillar of the national economy, Accordingly, this study sought to the examine impact of the electronic environment on business ethics. A descriptive-analytical methodology was employed to describe the status of the variables and analyze the statistical procedures. The research, aimed to assess the current electronic environment within the General Authority and to evaluate the extent to which business ethics are influenced by modern technologies. To achieve this, the researcher selected a sample of (40) participants from the General Tax Authority, including general directors, departments directors, and heads of divisions and branches, in order to test the study’s hypothesis, which posits the existence of a statistically significant relationship between the electronic environment and business ethics at the level of (individuals, activities, leadership). The importance from the study stems from the growing significance of modern technologies and their implications of business ethics, the findings revealed a statistically significant impact of the electronic environment on business ethics, the study also presented several the most prominent of which is to need to enhance public awareness regarding business ethics, and to ensure the fair distribution and equitable use of electronic technologies in order mitigate their negative effects.

Abstract

Despite the growing interest in the circular economy as a new global model, which emerged out of scarcity of resources, increased consumption and environmental pollution, the process of disclosing its information within sustainability reports still needs research and study. Hence, the research problem raised a question about whether there was an impact of the transition to a circular economy on sustainability reports within the economic, environmental and social dimensions. The aim of the research is to define the concept of circular economy and its impact on sustainability reports, which is the way through which its principles and activities are disclosed in the economic units that adopt it, by focusing on its indicators and their disclosure within (GRI) standards and indicators, and using the descriptive analytical method of the disclosure process and its impact on Sustainability reports, a number of conclusions were reached, the most important of which is the similarity and connection between the circular economy and sustainability, and the need to disclose information about the circular economy within the sustainability reports, because it enriches its information, and that this will help improve the quality of these reports, because it will add necessary information that keeps pace with the new trend in the world Business.

Abstract

This research aims to demonstrate the contribution of internal auditing to help manage and reduce financial risks and achieve financial sustainability. The research included a number of variables to identify risks, their types, the foundations of their management, and the procedures followed to reduce risks. To achieve the research objectives and test its hypotheses, we conducted a case study of the most important financial risks that are likely to face self-financing units in Nineveh Governorate.

The most important results of the study reached by the researcher were the absence of regulations governing the performance of internal auditing to carry out its role in managing and reducing risks, the weakness of the role of internal auditing in achieving financial sustainability, and the lack of a clear program for internal auditing prepared in accordance with sustainability. The study concluded with a number of recommendations, the most important of which are: The necessity of ensuring that there is a plan in each department that includes steps and procedures to reduce the financial risks that may be exposed to and review them continuously. The importance of internal audits directing the unit to prepare reports and data related to sustainability in general and financial sustainability in particular. Internal audit must measure the financial sustainability of financial reporting information through specific quantitative measures

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

 Organizational justice is one of the most important organizational variables in an organization, which directly influences the behavior of people working in the organization and shows loyalty to the organization. Therefore, the aim of this study is to show the effect of organizational justice measures (distribution, mean, interaction) on the reliability of individual work. What is the meaning of loyalty (heart, continuity, meaning) in the Tourism Board of Iraq? The research problem was identified by seeing the lack of proper implementation of administrative justice in the Tourism Board of Iraq. A series of issues were identified regarding the nature of the relationships and influences between the research variables. A content analysis approach was used to present the literature on the topic. Questionnaires are used to obtain data with the goal of explaining the relationship and influence between two variables. A random sample of (78) was selected from the Iraqi Tourism Office in Baghdad, and the study came to a series of conclusions, the most important of which is the existence of a relationship of interest between the judgment management and employee loyalty in the Iraqi Tourism Department

Abstract

The research tracks the problem of the high level of poverty in the country and the relationship of private commercial banks and their work to reduce this problem with the lack of effective solutions and initiatives to reduce this problem, especially since the contribution of these banks in solving this problem is limited. Therefore, the research will track the contribution of these banks to reduce poverty by developing their role And increasing the financing role, on the basis that commercial banks are a basic starting point for increasing bank financing in order to increase the establishment of small and medium enterprises, increase production capacity and contribute to the process of economic and social development, as commercial banks of all kinds are important tools of the economic system in the modern era and there is no growth, prosperity and progress without the use of work private banker.

Abstract

The study aims to achieve several objectives, the most important of which is to analyze the nature of the financing behavior adopted by business companies, by measuring the impact of financing behavior—represented by short-term debt, common stock, and retained earnings—on Economic Value Added (EVA) using the EVA model for a selected sample of business companies listed on the Iraq Stock Exchange during the period from 2005 to 2024. The study relied on the descriptive-analytical approach to present the theoretical and analytical aspects of the research variables, and the quantitative approach to test the research hypotheses in order to address the research problem, which revolves around the question: To what extent does financing behavior affect the Economic Value Added of industrial companies listed on the Iraq Stock Exchange? The study assumes a main hypothesis positing the existence of a statistically significant impact of financing behavior on the economic value of industrial companies. To test the research hypotheses, time series data and multiple linear regression analysis were employed. The results revealed a statistically significant negative impact of common stock financing on Economic Value Added, a statistically significant positive impact of retained earnings financing on Economic Value Added, and no significant impact of short-term financing on Economic Value Added.

The study concludes with a set of recommendations for financial decision-makers in the business companies of the study sample to help enhance their economic value, including: adopting an effective financing policy that ensures the optimal use of shares as a financing tool, achieving a balance between equity financing and debt financing.

Abstract

The current research aims to study the reality of the transition towards metaphysical education in Iraqi academic educational institutions, through analyzing the opportunities, challenges and strategic requirements associated with the application of metaphysical technologies in university education, based on the opinions of faculty members at the University of Kufa, and emphasizes the importance of research from the growing global interest in virtual reality and augmented reality technologies and immersive digital environments, and what they can provide great potential in developing the educational process and improving the quality of learning and academic interaction. The research was based on the descriptive-analytical approach for its suitability to the nature of the subject, and the questionnaire was used as the main tool for data collection, as it included three main axes, which were the opportunities for applying the Metaverse, the challenges of application, the strategic vision and readiness for transformation towards metaphysical education. The research community included faculty members and academic staff at the University of Kufa, and an intentional sample of teachers interested in digital transformation and modern educational technologies was selected. The research has reached a set of important results, most notably, there is a high positive trend towards the adoption of Metaverse technologies in university education, because of its ability to enhance interactive and immersive learning, develop students ' skills, improve the educational environment, as well as support academic innovation and expand learning opportunities without time or spatial restrictions .therefore, the results showed the existence of technical, financial, organizational and human challenges that may hinder the actual application of these technologies, including poor infrastructure, high hardware costs, lack of technical support, privacy concerns and legislation. The research stressed the importance of having a clear strategic vision for digital transformation, including the development of infrastructure, the provision of financial support, the qualification of academic cadres, the modernization of educational systems and legislation related to virtual environments, and the research ended with a set of recommendations, the most important of which is the need to adopt a comprehensive strategy for the transformation towards metaphysical education, strengthening partnerships with global technology companies, and the implementation of pilot projects before expanding the comprehensive application.

Abstract

The research aimed to identify areas of benefit from smart linguistic models (ChatGPT as a model) in accounting and auditing. The research used the descriptive approach to describe areas of benefit. Data was collected from ChatGPT, where a set of questions were asked and analyzed by topic. The research concluded with a set of results, most notably that the areas in which ChatGPT is greatly beneficial in accounting and auditing in general are: assistance in data entry and accounting guidance, assistance in preparing reports and budgets and setting estimates, research into international accounting standards, legislation and laws, analysis and interpretation of data, assistance In planning the audit process, organizing working papers, researching international standards for external and internal auditing. As for the areas in which ChatGPT does not provide significant added value in accounting and auditing, they are when the cases are complex, complex, and have many details, and require knowledge of the legislation and laws in a specific sector or country, or when the cases require an in-depth assessment of risks or analysis of large-scale data. Evaluating the internal control of a particular company.

Abstract

This study aims to analyze the trends of foreign direct investment (FDI) in Iraq in light of customs and investment reforms during the period (2004–2025), as key determinants of improving the investment climate. The importance of the research lies in assessing the actual impact of customs and legislative reforms on the volume and quality of FDI inflows over a long time horizon. The research problem stems from the unclear ability of these reforms, despite their multiplicity, to generate sustainable investment transformation and diversify investment structures away from the oil sector. The study is based on the hypothesis that gradual customs transformation—particularly in its modernization and digitalization phase—positively influences FDI trends, although this impact remains partial due to persistent institutional and legislative challenges. The research adopts a quantitative analytical approach by examining trends in FDI inflows, customs revenues, and foreign trade volumes, and by comparing average indicators across three economic stages to measure the impact of customs and investment reforms on.

Abstract

This research is about a statement of the event that information related to recidivism and its dimensions of (saving data, investing time, justice, justice, corruption, administrative corruption, discovering tax evasion, stimulating the media, the efficiency and completeness of information and the right time), and the descriptive analytical approach has been adopted.  In light of it, the questionnaire was designed as a tool for those responsible for collecting data for the study, based on the statistical program (SPSS V.18), and the search for a related relationship with statistical significance for housing information in support was found to remove the impact of the information of the supporting bodies collectively or individually in the tax inventory 

Abstract

This study aims to evaluate the factors influencing the success of the transition to electronic payment systems in Iraqi banks and to analyze the relationship between the adoption of electronic payment systems and the extent to which the adoption of these systems affects the reduction of operating costs without affecting the quality of services provided by them. The importance of this study stems from the accelerated shift towards digitization in the financial field and supporting national trends towards the transition to a non-cash economy. The study adopted the null hypothesis that there is no statistically significant effect of adopting electronic payment systems in reducing operating costs in Iraqi banks. The study adopted the descriptive analytical approach to explain the problem and the relationships between its elements by collecting financial data for a sample of Iraqi banks for the period (2020-2024) and deriving financial ratios that represent the study variables. The study reached several results, the most important of which is the lack of an effect of adopting electronic payment systems in reducing operating costs in Iraqi banks, despite the good level of application of electronic payment systems by these banks, with a positive correlation between the level of adoption of electronic payment systems. The level of operational costs, and the study presented several recommendations, including updating cost systems to be consistent with the nature of the digital transformation in the use of payment systems, enhancing awareness campaigns and customer confidence to expand the base of use of electronic payment methods, and updating electronic payment systems periodically to avoid technical failures and maintain cyber security.  

Abstract

This study aims to examine the nature of the relationship between deposit structure and financial recovery in commercial banks. The sample consisted of ten Iraqi commercial banks during the period 2014–2023, and the Ordinary Least Squares (OLS) method was applied to analyze the relationship and effects among the study variables. The findings reveal that the deposit structure has a significant impact on several financial recovery indicators, namely return on equity (ROE), return on assets (ROA), capital adequacy ratio (CAR), and non-performing loans (NPL). The results further indicate that both savings deposits and time deposits exerted a negative effect on ROA, reflecting the limited ability of Iraqi banks to allocate depositors’ funds efficiently and generate adequate returns. Conversely, time deposits showed a clear positive impact on ROE. In addition, all types of deposits were found to have a positive and significant effect on both NPL and CAR, suggesting that growth in deposits increases lending activities and profitability, while also being associated with higher levels of non-performing loans. The significance of this study stems from the fact that deposits represent the primary source of funding for commercial banks and account for the largest share of their resources. However, the distribution of deposits by type and maturity does not necessarily guarantee financial recovery, particularly in light of the financial, health, economic, political, and technological crises that have adversely affected the Iraqi banking sector. Accordingly, the central research question is posed: To what extent does the deposit structure contribute to strengthening the ability of Iraqi commercial banks to achieve financial recovery?   The study concludes that bank managements should improve the quality of banking services and adopt both pricing and non-pricing strategies to attract more stable deposits, while directing them toward high-quality assets and investments that can enhance financial performance.

Abstract

The current research aims to study “The role of anti-self-compulsiveness in creating the mindset of an entrepreneurial leader In the Civil Status Department in Baqubah” And the possibility of successfully applying these two dimensions in the government sector of the city of Baqubah, represented by the Civil Status Department in Baqubah. The research problem came from the main question it is: "Does self-interest have a significant, statistically significant relationship and impact on the mentality of entrepreneurial leaders in the Civil Status Department in Baqubah?" “The existence of a correlation and influence between the roles of self-confidence in creating the mentality of an entrepreneurial leader in the Civil Status Department in Baqubah. On the basis of the research hypotheses and in order to enrich the research with data and information that puts the research at the level of achieving its objectives, these data and information were obtained from references, sources, and periodicals related to the research concepts, On the analytical side, several statistical methods were collected, including: (arithmetic mean, standard deviation, Pearson correlation coefficient, and linear regression) which analyzes the research concepts and its most important dimensions related to the research topic in a way that enables them to be answered accurately. The research population that represents the potential sample was chosen which the Civil Status Department in Baqubah is. The research sample of (90) respondents was selected, it is a deliberate sample where the questionnaire form was distributed to all sample members, The research results were analyzed based on the statistical program (SPSS), which targeted decision-makers in the Civil Status Department in Baqubah, represented by the Office of the General Director, department directors, and division and unit directors. The results of the research reached a set of conclusions, the most important of which was the awareness of the senior leadership in the Civil Status Department in Baqubah of the anti-self-desires in creating the mentality of the entrepreneurial leader. The results of the field analysis also indicated that there is a significant influence on self-confidence in creating the mentality of the entrepreneurial leader.

Abstract

This study aims to analyze the role of artificial intelligence in achieving sustainable economic growth and addressing unemployment in Iraq. It examines the current state of artificial intelligence technology adoption, the level of institutional and human readiness, and the impact of these factors on economic growth and labor market indicators within the framework of the Sustainable Development Goals. The significance of the study stems from the growing global reliance on artificial intelligence as a key driver of economic transformation, in contrast to the limited adoption of these technologies in the Iraqi economy, despite the structural challenges it faces, most notably unemployment and a lack of economic diversification. The study adopts a descriptive-analytical approach, drawing on official data from the Ministry of Planning and the Central Statistical Organization, World Bank data, and the Scopus database. It also examines indicators of expenditure on education, research and development, and health during the period 2010–2024, with the aim of analyzing the relationship between artificial intelligence adoption, economic growth, and unemployment in Iraq. The study concludes that the contribution of artificial intelligence to achieving sustainable economic growth in Iraq remains limited due to weak digital infrastructure, low levels of investment in research and development, and the absence of a comprehensive national digital transformation strategy, despite the relative increase in the number of published scientific studies and growing official interest in modern technologies. The findings also indicate that artificial intelligence applications have the potential to improve productivity and enhance the efficiency of economic and service sectors. Nevertheless, their impact on addressing unemployment remains limited because educational outcomes are misaligned with the requirements of the digital labor market and because high-quality, knowledge-based employment opportunities remain scarce

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

Depleted resources have an important role in achieving sustainable development, by pushing the production process and achieving stability, growth and economic development in both the economic and social fields, but they affect the environment in varying proportions, as they represent the greatest danger in polluting the environment and its surroundings, especially oil and coal. This is what made the need to search for alternative sources and resources to achieve sustainable development, the preoccupation of many countries that depend on one resource, and the best example of this is Iraq and Algeria,Which depleted resources represent approximately 98%  of its income resulting from the export of hydrocarbons, and the importance of this research comes from studying that depleted natural resources because of their great and distinguished role in economic growth and thus on sustainable economic development, by exploiting these resources and investing their returns through The way to support the productive sectors for the current generations to benefit from and to ensure the future of subsequent generations. The research started from a problem that is, is it possible to rely on depleted resources in achieving sustainable development,Is there a relationship between the size of those resources and the degree of achieving sustainable development, and the goal of this research stems from analyzing and measuring the relationship between depleted resources and indicators of sustainable development, and thus providing proposed solutions to address the imbalance between these variables in the Iraqi economy, as well as providing suggestions or recommendations in order to overcome obstacles that obstruct the process of sustainable development and address the problems of the economy, including the Iraqi economy

It also stems from the premise that it is not possible to rely on the revenues of depleted resources in achieving sustainable development in the Iraqi economy unless a large set of conditions and economic, institutional and societal reforms are available, in order to arrive at identifying the problem of the study, analyzing it and developing appropriate solutions to it. And standard, as well as analyzing the standard relationship to show the impact of depleted resources revenues on sustainable development indicators, and the use of various data and information necessary to reach the results of the study (research)The study concluded that the rational exploitation and management of  delectable resources in the service of development is one of the most important criteria associated with achieving sustainable development, especially with regard to  protecting the atmosphere from sources of pollution resulting from the use of energy in economic and social activities, especially in the transport and industry sector. The environment and development the emergence of sustainable development, which aims to pay attention to the interrelationship between man and his natural surroundings, and between society and its development. and limitations and obstacles encountered Unbalanced development has also led to the emergence of environmental problems in various fields, such as the increase in pollution and its impact on the quality of life, and the irrational exploitation of natural resources, including those that are depletable.

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 purpose of this study is to highlight how digital leadership, as an explanatory variable, plays a fundamental and decisive role in the success of digital business strategy as a response variable. It is not possible to formulate or implement an effective digital strategy without leadership that possesses a clear digital vision and the ability to direct resources toward digital transformation. The research problem is represented by answering the following question: How can digital leadership at the University of Kufa contribute to the adoption of a digital business strategy? Based on this question, the study gains significant importance by examining the role of digital business strategy and organizational capabilities in achieving successful digital transformation in organizations, particularly in the education sector (with the University of Kufa as the field of study). This study relies on the descriptive-analytical approach. The descriptive method was used to describe the data collected from respondents, while the analytical method was used to analyze it. The study reached several findings, the most important of which is that the University of Kufa shows interest in adopting a digital business strategy, as it is a critical requirement for institutional effectiveness and for achieving an effective transformation toward providing high-quality services focused on the educational environment.

Abstract

Abstract

This study tests the effect of capital costs on the relationship between free cash flow (FCF) and market value. The study selected twenty-six corporations that were listed on the Jordan securities market from 2010 to 2019. The FCF is an independent variable, cost of capital is a mediation variable (proxy of WACC), and market value added (proxy of firm’s value) is a dependent variable. Baron & Kenny's methodology and the Sobel-test were used to analyze the data of the four hypotheses, including the mediation effect of capital costs on FFC & MVA. Based on the Sobel test results, there is a partial mediation effect of the cost of capital between the free cash flow and the market value added of the firm, and the free cash flow is positively related to the market value added. Therefore, FCF has the capability to send positive signals to financial market participants about the firm's performance.

Keywords: - Free Cash Flow (FCF), Weighted Average Cost of Capital (WACC), Market Value Added (MVA), Mmarket Value of Equity (MVE), Capital Asset Pricing Model (CAPM), Beta Coefficient (β). 

Abstract

This study aimed to analyze the level of digital readiness and managerial perception of artificial intelligence applications in Jordan's five-star classified hotels. The study employed a descriptive-analytical approach and was applied to a sample of 342 managers and employees from 28 five-star hotels in Amman, Aqaba, and Petra. The results revealed that the level of digital readiness was moderate (3.42), while managerial perception was high (4.18). The findings also demonstrated a strong positive correlation (r=0.742, p<0.001) between digital readiness and managerial perception of artificial intelligence.

The contribution of this study lies in providing a comprehensive scientific framework that links digital transformation capabilities with hotel innovation through exploring the role of managerial perception as a critical factor in accelerating the adoption of artificial intelligence technologies. Furthermore, the study contributes to bridging the research gap in Arabic literature by presenting empirical evidence on the reality of Jordanian hospitality, thereby providing decision-makers and managers with a foundation for developing more sustainable digital strategies capable of enhancing competitive advantage.

The study recommends the necessity of investing in human capital and developing supportive national digital policies to accelerate digital transformation in the sector. Additionally, the study recommended developing comprehensive strategies to enhance digital readiness and build managerial capabilities in the field of artificial intelligence, with emphasis on investing in human capital.

Abstract

This study aims to examine the impact of enlightened marketing on improving product quality through an exploratory study of the opinions of a sample of customers of Al-Rasheed Bank / Al-Kufa Branch. Enlightened marketing is based on fundamental principles, including focusing on customer needs, transparency, social responsibility, and providing genuine and sustainable value. The study sought to identify the extent to which the bank adopts enlightened marketing practices and the extent to which this is reflected in the quality of banking services provided. The study adopted a descriptive-analytical approach, using a questionnaire distributed to a number of customers to collect data concerning their perceptions of the level of product quality and its alignment with their expectations. The data were analyzed using appropriate statistical methods to test the research hypotheses. The results revealed a statistically significant positive relationship between the application of enlightened marketing principles and the improvement of banking service quality. This approach contributes to enhancing customer trust, increasing customer satisfaction, and improving their banking experience. The study also demonstrated that paying attention to customer feedback and responding to it effectively contributes to the continuous development of product quality. The study concluded that banks should adopt the concept of enlightened marketing as a strategic approach to improving the quality of their services and enhancing their competitiveness in the market. To achieve the objectives of the study, 33 questionnaires were distributed to a sample of employees of the bank.

Abstract

The research aims to identify the changes in the values of GDP in Jordan, which are accompanied by changes of production factors represented by physical capital and human capital after its development through spending on education, and to show what these indicators generate from important and clear effects on improving the productivity of capital elements. Which in turn contributes to economic growth, and that the weak productivity of the factors of production, labor and capital, weakens the role of the productive apparatus in increasing the growth rates of GDP. These variables have been analyzed based on the descriptive approach. The research found that there are large and fluctuating changes in the gross domestic product in Jordan, which were accompanied by changes in the values of physical capital and human capital after spending was made on educating human cadres in Jordan and making them more effective and more contributing to increasing production rates and thus raising the growth rates of GDP. Overall, the development of physical capital by taking advantage of the increases in national income and raising the percentage of spending on education from the national income for the purpose of developing human capital in order to increase the productivity of the production elements and increase the rates of economic growth in Jordan

Abstract

Abstract:

Iraq has witnessed in recent years a clear and widespread

Iraq has witnessed in recent years a clear and widespread spread of drugs, as evidenced by what is being reported by government agencies such as the Ministry of Health, security services and the media, as some official sources reveal frightening numbers regarding the number of drug users, reaching approximately 40% to 50% of uneducated youth or school students between the ages of 15-35, who are from families with a low standard of living. Accordingly, universities, schools and relevant ministries have begun to warn against this scourge through seminars, conferences, guidance and awareness. Drugs are one of the phenomena that directly affect the structure of Iraqi society in all aspects, whether economic, security, health, political or cultural. Therefore, it is necessary to confront and combat them to limit their impact and eliminate them once and for all, by knowing the reasons that lead to the use of this dangerous phenomenon due to its social and psychological effects that lead the addict to difficulty in doing work, disordered thinking and difficulty communicating with others without a narcotic substance and other matters. Accordingly, it is necessary to It should not be dealt with individually, but rather collectively through political, economic, cultural, security and media cooperation to confront this scourge because of its impact on society as a whole.

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

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

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

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

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

Abstract

The results of the feasibility studies are affected by many factors, including internal and external, and here the investment climate factors represent the external factors that affect the amount of costs and profits of the investment project, which is based on the investment decision, either by rejecting or continuing the project; And through the results of the research, it was found that the cement project is considered a successful project, but the deterioration of the investment climate has hindered its implementation, and because of the difficulties faced by the investor, it contributed to the delay in the implementation of the project. The most important thing recommended by the research is the development of investment policies with achievable goals in addition to the development of clear and applicable laws in order to contribute to creating a good investment climate and contribute to the success of feasibility studies, and reduce administrative red tape and other investment obstacles that cause an increase in the costs of the investment project and thus are reflected in the results Feasibility studies.

Abstract

Foreign trade is one of the basic sectors of any country's economy. It is of great importance in developing economic relations between countries worldwide, especially developed and developing countries, through the import and export of goods and services, both visible and invisible, and the movement of capital and gold trading. Foreign trade activities are usually carried out through the mechanism of linking the exchange rate of the local currency to foreign currencies. The importance of this study lies in highlighting the fluctuations in the exchange rate of the Iraqi dinar against a basket of foreign currencies, especially the US dollar. These fluctuations directly affect the economy in general and the costs of importing goods and services in particular. This study aims to measure and analyze the impact of exchange rate fluctuations on Iraqi imports for the period 2004–2023. To achieve the study objective, the study relied on time series data and used the Autoregressive Distributed Lag (ARDL) model to analyze the relationship between the dependent and explanatory variables in the long and short term. The study found a statistically significant positive relationship at the 5% level between the exchange rate and imports in the long term, which means that the rise in exchange rates in Iraq led to an increase in the volume of imports during the study period. based on these results, the study recommends the need to create a stable economic environment for the exchange rate of the Iraqi dinar against foreign currencies, especially the US dollar, in addition to strengthening the role of the Central Bank of Iraq in controlling the official and parallel exchange rates to limit their negative impact on the increase in consumer imports.

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

The current research aims to test the relationship between Ambidextrous leadership behaviors and innovation in the workplace at Karbala University (some colleges of Karbala University). Often such environments lack organizational creativity due to the work routine followed, Ambidextrous leadership behaviors were tested through two types of behaviors, which are open behaviors and closed behaviors, while innovation in the workplace was tested through four dimensions. It is (individual innovation, group innovation, organizational innovation, innovation climate), To achieve the research goal, and based on the researchers' exploratory research data, a hypothetical model was adopted for the research that included the independent variable and the dependent variable, and depending on the model movement, two hypotheses were formulated, to test the validity of the hypotheses and collect information from the research sample (88) members of the faculty in the College of Administration and Economics The Faculty of Tourism and the College of Education, and the research adopted the questionnaire as a main tool to obtain the required data, and used the (Spss v.25) and (Smartpls) program to analyze the results, The research reached a set of conclusions, the most important of which is a clear weakness in adopting the behaviors of skilled leadership as well as creating a climate for creativity at work. Traditional and those related to research, development and innovation through developing their skills in training and development courses

Abstract

The research aims to shed light on the method of value chain analysis and its role in enhancing the effectiveness of the accounting information system by showing the host and non-host activities of the value in the company, the research sample in order to exclude them, and to indicate the most important results possible to be obtained from the adoption of an advanced accounting information system that contributes to raising the efficiency of the company's performance by providing management with detailed information and future visions through which it is able to make decisions based on the analysis of the main and supporting activities, and in order to achieve the objectives of the study and verify the validity of its hypotheses, modern cost techniques have been adopted, and the industrial sector has been manufacturing and marketing The study concluded with a set of conclusions, the most important of which is the analysis of the value chain contributes to reducing costs by separating the activities and the host value statement and work to enhance them and exclude the costs of non-host value activities in order to increase the efficiency and effectiveness of the accounting information system at work, in addition, the study recommends raising the level of efficiency and skill of employees  thought activating training programs and specialized courses in the field of work in order to be able to deal with the advanced accounting information system and the mechanisms of applying the value chain, which contributes to improving their performance and in line with the continuous developments in business environment.

Abstract

The study aimed to identify the impact of financial policy tools in achieving economic growth and to show the most important causes and factors of imbalances in the performance of financial policies in Sudan. The problem of the study was mainly represented in the financial imbalance represented by the deficit in the general budget resulting from the huge difference between public revenues and public expenditures, in addition to the ineffectiveness of financial policy tools, which led to an excessive expansion in printing more new money, and this led to a rise in the general level of prices (inflation), which was reflected in the slowdown in economic growth rates, The importance of the study stems from the urgent and pressing need to research this modern topic and the fact that its results and recommendations are of benefit to researchers, academics and decision-makers, The study followed the descriptive analytical approach, the historical approach, the inductive approach, and the statistical approach, The study came out with a number of results, the most important of which are: The results of estimating the autoregressive distributed lag (ARDL) model in the long run showed the existence of statistically significant relationships between GDP growth and each of taxes, public spending, and public debt. It became clear that both public revenues (taxes) and public spending have significant and positive effects on economic growth in the long run, The study presented a number of recommendations, including: the necessity of enhancing the growth of the gross domestic product and making it high and sustainable by increasing production and productivity of the economic sectors (agricultural, industrial, service) Expanding and diversifying the tax base to increase public revenues, meet the increase in public spending, and control and rationalize government spending so as not to create a large deficit in the general budget Public debt management is being pursued in two parallel directions: the first is to find optimal ways to repay the debt, while not resorting to indebtedness except when absolutely necessary, and the second is to reach the point of completion in accordance with the HIPC initiative.

Abstract

The problem of research is responsible for the question: How important is the policies of Sudanese banks with the Forensic Reviews of Investment and Auditing of Islamic Financial Institutions from 2010-2020? The aim of this research is also aimed at identifying the following: The concept of monetary policy in Islamic banks accounting for Islamic financial institutions and the criterion of the forensic posts issued by the extent to which bank policies agreed with the Forensic Reviews of Accounting and Auditing of Islamic Financial Institutions "Study of Sudanese banks from 2010 2020. The search assumes that the policy policies are consistent with the criterion of the Shari'a for investment by the Accounting and Review of Islamic Financial Institutions. Projects funded in formulas with legitimate anti-investment standards. The bank's policy in the acquisition of clients is experienced in the management of projects financed in the formula of participation with the legitimate IPO standards and the Bank's policy is consistent to adopt the concept of business leadership through participation formats with legitimate ipments.

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 study aimed to evaluate the financial sustainability of Iraqi industrial companies using machine learning models and to compare their performance with traditional statistical models. Five key financial variables were analyzed: Working Capital Ratio (WCR), Current Ratio (CR), Return on Equity (ROE), Return on Assets (ROA), and Asset Turnover (AT). A Financial Sustainability Index (FSI) was constructed to classify companies. The results showed that WCR and CR were the most influential variables in explaining financial sustainability, while AT had the least impact. All variables demonstrated statistically significant relationships with the FSI. Moreover, machine learning models—particularly XGBoost and Random Forest—outperformed the traditional logistic regression model in predictive accuracy, with variations in variable importance rankings across models. The findings highlight the importance of focusing on working capital management and liquidity improvement to enhance financial sustainability, as well as the use of machine learning tools in financial forecasting to support more accurate strategic decision-making. This study contributes by providing a modern analytical framework to support the financial sustainability of industrial companies, with the potential for future application in other sectors. Specifically, machine learning models improved predictive accuracy by approximately 9.4% over the traditional logistic regression model, while SHAP-based analysis confirmed that WCR and CR carry the greatest weight in predicting financial sustainability. Accordingly, the study recommends that industrial companies prioritize working capital and liquidity management, that financial analysts and investors adopt machine learning models such as XGBoost and Random Forest in financial sustainability forecasting, that more comprehensive sustainability indices combining financial and operational performance be developed, and that decision-makers invest in training on machine learning tools and SHAP interpretation to support more reliable, evidence-based financial decisions.

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 current research tries to test the nature of the relationship between experiential marketing in enhancing customer confidence and providing a model that can be applied in the Iraqi environment on a large scale. Formulating the research problem, expressed in the following question: Is there a relationship between experimental marketing and its dimensions in enhancing customer confidence? Therefore, the research seeks to study the sub-variables of experimental marketing and to show the extent of their contribution to gaining the customer's trust and to determine the type and nature of the relationship between experimental marketing and customer confidence. The researchers relied on the field study method and the descriptive analytical approach in completing the study and achieving its objectives. The researchers randomly sampled mall customers to conduct a survey of opinions using the questionnaire form, and the number of respondents reached (181) individuals. The data was analyzed using the spss v.26 statistical analysis program, and the structural equation was built by AMOS V.22. Appropriate statistical measures were used to test hypotheses. The research concluded that there is a relationship Impact and correlation between experiential marketing and customer confidence

Abstract

This study aimed to examine the impact of applying the Blue Ocean Strategy on enhancing the competitive advantage of Abu Shamala and Abu Dan General Contracting Company in the Gaza Strip. The independent variable was the Blue Ocean Strategy with its four dimensions (elimination, reduction, raise, and creation), while the dependent variable was the enhancement of competitive advantage. The research addressed the extent to which the strategy contributes to strengthening the company’s competitiveness amid the challenges facing the local construction sector. The entire company staff (30 employees) participated in the study through a comprehensive survey, achieving a 100% response rate. Using a descriptive analytical approach and SPSS statistical tools—including means, standard deviations, T-test, one-way ANOVA, and multiple regression analysis—the results indicated a very high application level of the Blue Ocean Strategy (84.8%) and a similarly high level of competitive advantage (84.2%). Statistically significant relationships were found between the dimensions of elimination, raise, and creation and the competitive advantage, with the creation dimension having a direct significant effect. No significant differences appeared in respondents’ assessments of the strategy based on gender, age, qualification, or job title, while differences were significant for specialization and experience, favoring administrative and financial specializations and those with over nine years of experience. Regarding competitive advantage, no differences were observed by gender, age, or job title, but significant differences existed by educational level (favoring those with a high school education or less), specialization, and experience (favoring administrative and financial fields and those with 3–6 years or over 9 years of experience). The study recommended adopting the Blue Ocean Strategy as a permanent management approach, focusing especially on the creation dimension, and enhancing institutional innovation by empowering and training employees.

Abstract

Governorate through an analytical reading based on the indicators of the Sustainable Development Goals—not as a mere theoretical framework, but as a tool for diagnosing actual developmental imbalances at the local level. The analysis indicates that the roots of poverty in Babylon are not due to a scarcity of resources, but rather to distortions in sectoral employment, a lack of equitable distribution of opportunities, and the absence of empowering employment By tracing three pathways of poverty—the stalled agricultural sector, unbalanced investment, and hidden employment—the study sheds light on the existing gap between the available potential and the achieved developmental outcomes. In conclusion, the research proposes a set of realistic reform approaches derived from the specificity of the local environment, aiming to restore the philosophy of development as a living justice and a productive human endeavor.

Abstract

The study aims to know the relationship between the independent variable represented by marketing capabilities and their dimensions (market sensing capabilities, marketing learning capabilities, market targeting capabilities) with the dependent variable, which is agile marketing and its sub-dimensions (reducing excessive marketing operations, reducing surplus inventory for marketing operations, reducing inappropriate transportation). It is necessary to reduce excessive processing steps, reduce defective outputs in marketing, and reduce waiting times. The sample of the study was (50) male and female employees at various levels and administrative responsibilities specialized in providing oil products at the Vegetable Oil Factory, which is one of the important companies in Iraq that seeks to provide its products to customers in a way that exceeds competing companies. The research problem is represented by the limited interest in the Vegetable Oil Factory in Baghdad for marketing. Agile in his marketing work through the optimal use of marketing capabilities. And its lack of readiness for change in order to adopt the modern marketing philosophy to enhance its goals and marketing performance in the Iraqi business environment, in addition to the presence of many wasted money, effort, time and resources during the company’s marketing operations. To achieve the objectives of the study, a model was formulated for the study consisting of two main variables, and two main hypotheses were derived, the first related to correlation and the other to influence. The most important conclusion reached is that there is an acceptable presence of marketing capabilities in the vegetable oil factory that helps in achieving lean marketing.

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

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

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

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

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

Abstract

The research aims to shed light on the concept and importance of integrated business reports, guidelines and elements of their informational content, as well as accounting disclosure in government units. The research community was represented by non-profit government units, while the research sample was chosen by the University of Baghdad as an intentional sample for the research. To achieve the goal of the research, the researchers prepared a survey form to measure the level of application of financial and non-financial indicators in the governmental unit (University of Baghdad) in the form of percentages according to the elements of the integrated report according to the (IR) version in 2021, with the use of indicators of the Global Reporting Initiative (GRI) according to its latest version In 2020 with its economic, social and environmental dimensions on the elements of the integrated report, and based on the financial and non-financial reports issued by University of Baghdad for the year 2019,The most prominent finding of the research is that the percentage level of disclosure according to the international framework for the integrated report (IR) for the governmental unit / University of Baghdad was (38%), which is a weak percentage of disclosure compared to (100%), and the researchers recommended the need for the governmental unit to adopt the International Integrated Reporting Framework ( IR ) because it provides a detailed and comprehensive presentation of all financial and non - financial information in a transparent and credible manner.

Abstract

Positive leadership has emerged as a prominent concept that has garnered considerable academic attention within organizational management models, owing to its ability to enhance organizational effectiveness by fostering positive values and motivational behavior patterns. Public universities in the Kurdistan Region of Iraq are increasingly facing organizational challenges due to fluctuating economic and political conditions, which negatively impact their ability to recover and return to normal operations after crises. This study aims to examine the nature of the correlation and causal relationship between positive leadership and organizational recovery in the top-ranked public universities in the Kurdistan Region of Iraq. Data were collected from a sample of 204 heads of academic departments in these universities using a questionnaire designed to measure the study variables. The researcher utilized a set of statistical techniques to analyze the data using SPSS version 26 for descriptive analyses, while Smart PLS version 4.0.9 was employed to test the relationships between the study variables through Structural Equation Modeling (SEM). The results indicated that positive leadership plays a fundamental role in promoting organizational recovery, as it contributes to improving universities’ capacity to confront crises and adapt to changes by fostering a positive work environment that supports creativity, resilience, and adaptability.

Abstract

The research aims to shed light on the effect of credit risk on the share prices that economic units are exposed to, represented by commercial banks, the sample of the research, as a result of the credit facilities they grant, which are represented in loans and advances, and since these units earn profits through credit facilities, they bear some risks due to some default In terms of payment, where the risks relate to the return directly, as the higher the return, the greater the risk. As for the research sample, it was represented by commercial banks, which amounted to five banks listed on the Iraq Stock Exchange for the period from (2015-2019). Financial indicators were used to measure these risks as well as the use of the SPSS program. To analyze the data and test hypotheses, a set of conclusions and recommendations were reached that support the research, and the results showed a statistically significant effect of non-performing loans on stock prices. The research also found a statistically significant effect of the provision for credit losses on stock prices. Bad loans for some banks reached a dangerous stage, reaching (1.09) for the Assyrian Bank for the year (2017) and the Bank of Baghdad (0.82) for General (2018).

Abstract

The Iraqi banking sector is working to keep pace with modern banking technologies, and with the aim of exploring the impact of electronic payment methods on the efficiency of banking performance, three standard models were built for the Iraqi banking sector, for the period (January 2018-December 2022) with monthly data, so that the number of time series observations for each model reaches (60) View.

The research found a positive impact of electronic payment methods on the financial performance of the Iraqi banking sector, by raising its level of profitability and reducing its costs, in addition to the important role played by managing its liquidity and reducing its risks. Electronic payment methods also had a negative impact on the efficiency of internal operations management through... Its inability to reduce the effort and speed in completing operations and responding to customer requirements, due to adherence to traditional methods of completing banking work and the limited use of technology for archiving, which has reinforced the episodes of red tape in banking work, and has had negative effects on the quality of banking services.     

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

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

Marketing performance is critical in measuring the efficiency of the organization and its ability to achieve its goals of profits, market share and many other goals.  Promotional methods are used in an integrated manner to achieve the maximum impact on the customer, and the research problem was represented by the weak use of marketing communications with which to achieve the market share that corresponds to the quality and efficiency it offers in production.  Research with a first main hypothesis, from which four sub-hypotheses were branched, and a second main hypothesis from which four sub-hypotheses were branched.  The sample of the research was (50) individuals from the directors of departments, divisions, marketing units and marketing workers, and a set of statistical methods used in scientific research were used (arithmetic mean, standard deviation, coefficient of variation, and Spearman correlation coefficient).  The results of the research revealed the existence of a correlation and impact relationship between integrated marketing communications and marketing performance

Abstract

A major global reform movement has emerged in the last decades of the twentieth century, encompassing a range of political, economic and social aspects. The collapse of national borders, the globalization of economic activities and transactions, increased competition and free trade, the collapse of the economic structure, and the high rates of poverty and unemployment in developing countries are all consequences of this trend, which coincided with rapid changes in the global economy. This reform has been called for by a number of international agencies and organizations, including the World Bank and the International Monetary Fund. As one of the most important concerns of global decision-makers, led by the United Nations, the problem of sustainable human development and effective leadership has gained great attention. As a result, the idea of ​​sustainable human development has been linked to good leadership, good governance and effective leadership, and even aid and grants provided to developing countries are now linked to the extent to which these countries adhere to and respect democratic standards, good governance and effective leadership.