Search Results for Business Administration

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

في ظل التحديات البيئية المتزايدة والتغيرات المناخية الحادة، باتت الحاجة ملحة إلى اعتماد نماذج اقتصادية مستدامة تراعي الحفاظ على البيئة وتدعم في الوقت ذاته النمو الاقتصادي والاجتماعي. ويُعد الاستثمار في اقتصاديات الكربون أحد أبرز الحلول المطروحة لتحقيق هذا التوازن، كونه يدمج بين تقليل الانبعاثات الكربونية وتعزيز الابتكار الاقتصادي الأخضر. تتناول هذه الورقة البحثية العلاقة بين هذا النوع من الاستثمار وأهداف التنمية المستدامة، مع التركيز على الفرص والتحديات المرتبطة به، وأمثلة دولية وعربية ناجحة في هذا المجال.

Abstract

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

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

• توسيع آفاق المشاركة

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

2- تحسين الوضع الاقتصادي

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

3- التشجيع على العدالة

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

4- تطوير وتحقيق الذات

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

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

ثانياُ:- تعزيز قدرات ومهارات المرأة من خلال التعليم

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

1- رفع مستوى التأهيل

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

2- تحفيز الابتكار والإبداع

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

3- تحقيق التميز في المجالات المتنوعة

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

4-الإسهام في التنمية المستدامة

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

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

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

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

Abstract

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

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

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

Abstract

يعد التحول الرقمي من أهم المحركات التي أعادت تشكيل بيئة الأعمال في الاقتصاد المعاصر، حيث أسهمت التقنيات الرقمية في خلق فرص جديدة لرواد الأعمال لتأسيس مشاريع مبتكرة وتقديم منتجات وخدمات بطرق أكثر كفاءة ومرونة. وفي هذا السياق، أصبحت ريادة الأعمال مرتبطة ارتباطاً وثيقاً بالتكنولوجيا الرقمية، مما أدى إلى ظهور نماذج أعمال جديدة تعتمد على الابتكار والسرعة في الاستجابة لمتطلبات السوق.

تشير ريادة الأعمال إلى عملية إنشاء وتطوير مشاريع جديدة تعتمد على الابتكار وتحمل المخاطر بهدف تحقيق قيمة اقتصادية واجتماعية. ويتميز رائد الأعمال بالقدرة على استثمار الفرص وتحويل الأفكار إلى مشاريع ناجحة تسهم في خلق فرص العمل وتحفيز النمو الاقتصادي.

أما التحول الرقمي فهو هو عملية دمج التقنيات الرقمية في مختلف الأنشطة الاقتصادية والإدارية، بما يؤدي إلى تغيير جذري في طريقة عمل المؤسسات وتقديم الخدمات. ويشمل ذلك استخدام التقنيات الحديثة مثل الذكاء الاصطناعي، الحوسبة السحابية، تحليل البيانات الضخمة، والتجارة الإلكترونية.

Abstract

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Abstract

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

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

Abstract

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

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

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

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

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

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

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

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

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

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

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

Abstract

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

Abstract

Renewable Energy and Its Role in Maintaining Climate Balance

The intensity of global climate challenges is increasing, prompting a focus on renewable energy production to achieve the necessary climate balance. Reports from global institutions and specialized organizations indicate that greenhouse gas emissions need to be reduced by nearly half by 2030 to avoid the worst effects of climate change and reach net-zero emissions by 2050.

Global reports highlight that a significant portion of greenhouse gases surrounding the Earth, which trap the Sun’s heat, is generated through energy production by burning fossil fuels to produce electricity and heat. Fossil fuels, such as coal, oil, and gas, are by far the largest contributors to global climate change, accounting for more than 75% of global greenhouse gas emissions and nearly 90% of all carbon dioxide emissions.

The role of renewable energy sources (abundantly available around us through the sun, wind, water, waste, and geothermal energy) stands out due to their natural availability. These sources emit little to no greenhouse gases or pollutants, making them a critical component in combating climate change.

Abstract

تعتبر عملية الدفع الإلكتروني التي تًعرف online payment عملية مالية متكاملة من النظم والبرامج يتم تقديمها لتسهيل الإجراءات المالية عبر الإنترنت. إن الدفع عبر الإنترنت هو عبارة عن صرف إلكتروني للعملة لشراء السلع أو الخدمات. وتعمل هذه العملية وفقًا لقوانين تضمن سرية وخصوصية إجراءات البيع والشراء.

وقد تنامت بشكلٍ لافتٍ للانتباه ، عمليات "الدفع الإلكتروني" في العراق ، سواء في الأماكن الخاصَّة كالشركات والمتاجر والأسواق ، أو في الوزارات والمؤسسات الحكوميَّة التي باتت تعتمد هذا النظام، أنَّ عمليات "الدفع الإلكتروني" لها فوائد كبيرة وتسهمُ في مجالاتٍ متعددة منها مكافحة الفساد وهدر الأموال وتقليل الضائعات من المبالغ الضريبيَّة، فضلاً عن تسريع وتيرة الأعمال للأفراد بعيداً عن طوابير التعاملات الورقيَّة في الدفع النقدي .وأنَّ اعتماد "الدفع الإلكتروني" يعدُّ إحدى بوابات العراق للتحول نحو اقتصادٍ متطورٍ ومتنامٍ.

وفي ظل التحول الرقمي المتسارع، يُشكّل (الدفع الإلكتروني) ركيزة أساسيَّة لنهضة العراق الماليَّة، إذ يُتيح شمولًا ماليًا أوسع، ويمنح شرائح كبيرة من المجتمع فرصة الاندماج في النظام المصرفي، الأمر الذي يُقلل من الاقتصاد الموازي ويعزز الاستقرار النقدي".

كما أنَّ "اعتماد (الدفع الإلكتروني) يُسهم في مكافحة الفساد، إذ يجعل التلاعب بالأموال أكثر صعوبة بفضل الشفافيَّة التي يوفرها، ما يضمن توجيه الموارد نحو التنمية الفعليَّة بدلًا من الهدر، ومن جهة أخرى، يدفع عجلة التجارة الإلكترونيَّة إلى الأمام، فيفتح الأبواب أمام المشاريع الصغيرة والمتوسطة للنمو، ويُيسر عمليات البيع والشراء عبر الإنترنت، الأمر الذي يُحفز بيئة ريادة الأعمال والابتكار".

كما وتجدر الإشارة الى أنَّ "فوائد (الدفع الإلكتروني) لا تقتصر على قطاع الأعمال، بل تمتد إلى الحياة اليوميَّة، إذ يُسرّع وتيرة المعاملات الماليَّة، فلا مزيد من الطوابير الطويلة أو العمليات الورقيَّة المُرهقة، بل معاملات تُنجز بلحظاتٍ في المتاجر، وعبر التطبيقات الذكيَّة، وفي المؤسسات الحكوميَّة".

فضلا عن أنه يُسهم أيضاً في تحسين كفاءة تحصيل الإيرادات الحكوميَّة، ما يُقلل من التهرب الضريبي، ويُوفر سيولةً تدعم مشاريع البنية التحتيَّة والخدمات العامة".

وعلى صعيد الأمان، فإنَّ الاعتماد على (الدفع الإلكتروني) يُقلل من مخاطر حمل النقود الورقيَّة، ويُوفر أنظمة حماية متطورة ضد السرقة والتزوير، فضلاً عن دوره في الحد من غسل الأموال عبر مراقبة التدفقات الماليَّة.

أنَّ القطاع المصرفي يشهدُ تطورًا متزايدًا، يُساعد (الدفع الإلكتروني) على توسيع قاعدة العملاء وتعزيز الخدمات الماليَّة، كما يُمهد الطريق أمام تقنيات متقدمة مثل (الذكاء الاصطناعي) و(البلوك تشين) – وهي تقنيَّة لامركزيَّة وقاعدة بيانات مشفرة لتسجيل المعاملات بطريقة آمنة وشفافة - ما يُتيح تقديم خدمات ماليَّة أكثر ذكاءً وكفاءة.

وبالإضافة إلى ما سبق ذكره، فإنَّ (الدفع الإلكتروني) يدعم الاقتصاد الأخضر، إذ يُقلل من الاعتماد على الأوراق النقديَّة، ويحدّ من استهلاك الوقود عبر تقليل الحاجة إلى التنقل لإنجاز المعاملات، ما يُعزز التنمية المستدامة، كما يُسهل عمليات التحويلات الماليَّة، لا سيما في بلدٍ يعتمد على التحويلات الخارجيَّة، إذ يُوفر وسيلة سريعة وآمنة لإيصال الأموال إلى مستحقيها، الأمر الذي يدعمُ الأفراد وينشط الاقتصاد المحلي.

ورغم التحديات التي تعترضُ طريقه، من بنية تحتيَّة بحاجة إلى التطوير وثقة مجتمعيَّة قيد البناء، يظل (الدفع الإلكتروني) بوابة العراق نحو اقتصاد أكثر تطورًا، إذ تُصبح الأموال أكثر أمانًا، والمعاملات أكثر سرعة، والتنمية أكثر استدامة، في خطوة تُمهّد لمستقبلٍ ماليٍ رقمي واعد.

كما إنَّ التعامل بالدفع والتسلم الإلكتروني يعملُ على إدارة الكتل النقديَّة بأقل تكلفة وأعلى شفافيَّة، وبذلك تكون الأموال المتداولة في المصارف معروفة، ولا يكون هناك داعٍ للتحفظ عند منح الضمانات وإعطاء القروض، هذا في ما يتعلق بالجهاز المصرفي، أما في ما يتعلق بفائدة تطبيق (الدفع الإلكتروني) للحكومة فإنَّها ستحصل على إيراداتها بشكلٍ مباشرٍ الى خزينة الدولة، وهذا ما يسمى بـ (الحساب الخزيني الموحد) أي تدخل الأموال بشكلٍ مباشر للموازنة، وهذا ما يتمثل بشكل إيجابي ويقلل من التعثرات المتعلقة باستحصال ايرادات الضرائب وغيرها.

لذا فأنَّ أهميَّة (الدفع الإلكتروني) تكمنُ في أشياءٍ مهمة، بينها استكمال دورة الدخل التي تذهب الى المصارف وتكون التدفقات النقديَّة عالية بالنسبة للحكومة، وبالتالي ترفد الخزينة من دون تعثراتٍ بموارد ماليَّة، أما الشيء الآخر فإنَّ الجهاز المصرفي يكون بأرصدة معروفة ولا يكون متردداً في منح الافتراضات، وهو يكمل النشاط الاقتصادي على أكمل وجه.

وقد شهدت المؤسسات والدوائر كافة في العراق خطواتٍ متسارعة لتطبيق نظام الدفع الإلكتروني، وفي شهر آب من العام الماضي أعلن البنك المركزي العراقي، زيادة قياسيَّة في عمليات الدفع الإلكتروني من 800 مليارٍ إلى تريليوني دينار في عامٍ واحدٍ، مشيراً الى أنَّ المدفوعات الحكوميَّة وصلت الى 912 مليار دينار خلال تموز 2024.

وان إصدار عملة رقمية خاصة بالبنك المركزي، سيمثل قفزة نوعية بنظام المدفوعات الوطني ويعزز الشفافية. إذ إن "البنك المركزي يتجه لإصدار عملة رقمية كبديل تدريجي للعملة الورقية"، وأن هذا التوجه يمثل قفزة نوعية في نظام المدفوعات الوطني الرقمي". وأن تلك الخطوة ستحقق فوائد عديدة، منها تقليل التسرب النقدي، وخفض تكاليف الطباعة، والحد من تداول العملة الورقية خارج النظام المصرفي، فضلاً عن تقليل الحاجة إلى طباعة النقود بشكل متكرر، مما يخفض التكاليف المرتبطة بإنتاجها وتوزيعها، الى جانب تعزيز الشفافية والسيطرة على التدفقات المالية وإمكانية تتبع السيولة الرقمية واتجاهات الإنفاق، سواء كان استهلاكياً، أو ادخارياً، أو استثمارياً، علاوة على تحسين الرقابة على رأس المال والتحويلات الخارجية، ودعم جهود مكافحة غسل الأموال.

هذا وأن العملات الرقمية تسهم في تحقيق الشمول المالي، لا سيما للفئات الأقل اندماجاً في النظام المصرفي، ما يسهم في تعزيز الاندماج الاقتصادي والاجتماعي. كما أن الانتقال إلى العملة الرقمية يتطلب بنية تحتية تقنية قوية، تشمل شبكات إنترنت موثوقة ومتطورة، وأنظمة أمن سيبراني متقدمة لحماية البيانات والمعاملات، فضلاً عن تعزيز ثقافة القبول المجتمعي للعملات الرقمية، بدءًا من الجهات الحكومية، عبر استخدامها في عمليات الجباية والمعاملات الرسمية.

وبذلك فأن النقد الرقمي سيحافظ على وظائفه التقليدية كوحدة حساب ومدفوعات وادخار، مع إمكانية استخدامه عبر الإنترنت والهواتف الذكية، مما سيسهم في تطوير بيئة مالية أكثر استقراراً وكفاءة.

Abstract

يُعدّ التحول الرقمي أحد أبرز العوامل التي أعادت تشكيل ديناميات الأسواق المعاصرة، إذ أسهم في تعزيز مفاهيم الشفافية والعدالة في البيئة التنافسية. فالتحول الرقمي، بوصفه عملية متكاملة لتوظيف التقنيات الحديثة كالذكاء الاصطناعي، وتحليل البيانات الضخمة، والمنصات الإلكترونية، مكّن الجهات التنظيمية والمشاركين في السوق من الوصول الفوري إلى المعلومات، ومتابعة الأنشطة الاقتصادية بدقة عالية. وقد أدى ذلك إلى الحد من الممارسات الاحتكارية، وزيادة قدرة المستهلكين على المقارنة والاختيار الحر، مما يعزز من عدالة المنافسة بين الشركات. كما ساهمت التحولات الرقمية في خفض الحواجز أمام الدخول إلى الأسواق، إذ أتاحت للشركات الصغيرة والناشئة فرصاً متكافئة للتوسع والمنافسة عبر الوسائط الرقمية.

ومن جهة أخرى، أوجد التحول الرقمي بيئة رقابية أكثر فاعلية، تتيح للسلطات المختصة مراقبة الأسواق وتحليل الأنماط السلوكية غير التنافسية باستخدام أدوات التحليل الذكي. ومع ذلك، يبقى تحقيق المنافسة العادلة في ظل الاقتصاد الرقمي مرهوناً بقدرة الدول على تطوير تشريعات رقمية متقدمة تضمن حماية البيانات، وتمنع هيمنة المنصات الكبرى، وتسد الفجوة الرقمية بين الفاعلين الاقتصاديين.

وعليه، يمكن القول إن التحول الرقمي يمثل ركيزة أساسية لتحقيق المنافسة العادلة، بشرط أن يُدار ضمن إطار مؤسسي وتنظيمي متوازن يحقق العدالة والابتكار في آنٍ واحد. وهو عملية توظيف التقنيات الرقمية (مثل الذكاء الاصطناعي، والبيانات الضخمة، والمنصات الإلكترونية) لإعادة تشكيل العمليات الاقتصادية والإدارية والخدمية.

واما المنافسة العادلة فهي البيئة التي تتاح فيها الفرص لجميع الفاعلين الاقتصاديين على نحو متكافئ، دون احتكار أو تمييز أو ممارسات غير نزيهة.

Abstract

During times of economic volatility and in the process of administrative reform in post-conflict situations, strong leadership is essential to building a resilient workforce. To tackle this, the current study seeks to examine the effects of ethical leadership on “organizational citizenship behavior” (OCB) with corporate “social responsibility” (CSR) as a mediator in the private banking sector in Iraq. The research adopts a quantitative approach with the use of survey data from 229 banking professionals and is based on “Social Exchange and Social Identity theories”. The conceptual pathways were tested using variance-based structural equation modeling, which was performed using SmartPLS 4. The results of the analyses strongly favor the proposed model, showing that ethical leadership has a significant positive impact on employees' perceptions of CSR initiatives and their engagement in discretionary citizenship behaviors. Moreover, CSR was observed to have a great impact on OCB. Importantly, the findings proved that CSR is a powerful mediator, which means that ethical leaders provoke citizenship behaviors by developing a socially responsible organizational climate. The study fills a significant gap in the literature because it tests a mediation model in a less-studied context of the Iraqi banking sector. It offers administrative lessons to policymakers and bank executives, indicating that the strategic need to invest in ethical leadership and true CSR activities is not only a moral requirement but a strategic need to increase sustainable employability and fight against economic adversities.

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

This study aimed to know the impact of human resources management in its dimensions, which are (human resources planning, recruitment, human resources appointment, methods of developing and training employees, and performance evaluation) in achieving organizational excellence in its dimensions, which are (organizational structure excellence, organizational cultural excellence, and human resources excellence, and strategic excellence), for employees in the General Electricity Distribution Company in Babylon. The study sample amounted to (55) researchers. The study followed the descriptive analytical approach and used a program in its statistical analysis (SPSS). The study reached a set of results, the most important of which is the existence of a statistically significant impact of human resources management strategies in achieving organizational excellence. It concluded with main conclusions and recommendations that attempt to push the wheel of development and advancement that stems from the culture of human resources and support their efficiency and attempt to support their excellence that contributes to organizational excellence that achieves the desired goals in developing organizations operating in various productions. Completed scientific studies with a solid scientific dimension in the world of scientific research were used to develop the work of administrative organizations and push the wheel of development by focusing on developing the competencies working in the economy. Solid scientific sources were used that can support and the study recommended a set of recommendations, the most important of which are: the necessity of continuing to develop effective and thoughtful strategies for human resources management, which include all stages of the employee's career, so that the human element is optimally utilized in a way that achieves business performance and organizational goals.

Abstract

It is impossible to overstate how important employees are to a small business' survival and how well they are managed. This is especially true because, smaller businesses depend more on the individual contributions of the employees to the overall success of the business. Small and medium-sized businesses (SMEs) are significantly more prevalent than large corporations worldwide and employ a greater proportion of the labor force. In many economic sectors, SMEs are credited with fostering competition and innovation. While SMEs in Nigeria produce more jobs than large companies do, they also face difficulties that call for the assistance of experts from a variety of fields, including human resources managers. Therefore, this study uses a basic literature review and desk research approach to investigate the potential role of human resource management in SMEs in Nigeria. The main issues with SMEs' prior to the COVID-19 pandemic are identified as being insufficient skills and training, as well as depression and high labor turnover during the pandemic in Nigeria. In order to increase their effectiveness and efficiency in Nigeria, efforts are made to encourage SMEs to implement human resource management philosophies. As a result of the fact that no organization, no matter how big or small, can function without people, the study comes to the conclusion that human resource management is crucial. The study therefore recommends, among other things, that in order for Nigeria to experience sustainable post-COVID-19 business growth, SMEs must immediately implement human resource management strategies.

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

Research aims to reveal nature of mediating role of organizational learning in relationship between strategic flexibility and high performance. Intellectual research problem was represented by main question: Does strategic flexibility have an impact on achieving high performance through mediating role of organizational learning? On basis of which sub-questions were raised through which appropriate solutions could be found. While the problem of field study of urgent need to respond to the repercussions of Corona pandemic was manifested through staff that have sufficient flexibility to achieve performance required of them to cross this crisis and sustain that performance through organizational learning of various kinds. Importance of research was evident from importance of the field of application, which needed to provide various solutions to advance and develop reality of health performance, as research was applied in Karbala Health Department on a random sample of (37) employees from its administrative and medical staff, based on a questionnaire form. Used a set of statistical methods to analyze data, including simple correlation coefficient (Pearson), analysis of ANOVA and test (Sobel) by using statistical program SPSS V.25. Research reached a set of conclusions, most important of which is existence of a direct correlation and a significant positive effect between research variables, in addition to presence of an indirect and significant effect of organizational learning in relationship between strategic flexibility and high performance. Based on conclusions of research, researchers were able to formulate a number of recommendations to improve performance levels and respond to Covid 19 crisis, most important of which is increasing interest in organizational learning at level of research community, as it represents real basis for enhancing and improving flexibility and performance of its human resources (administrative and medical staff) on one hand.

Abstract

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

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

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

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

Abstract

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

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

Abstract

This research addressed marketing deception through its four dimensions (deception in product, deception in price, deception in entertainment, and deception in distribution) as an explanatory variable, and the customer's mental image through its four dimensions (cognitive, psychological, behavioral, and social) as a respondent variable. The research aimed to identify the effect of marketing deception on the mental image of the General Company for the Automotive Industry. The research population consisted of a sample of customers who visited the company. The sample was random, with 45 customers selected from a population of 112, and 41 valid questionnaires were retrieved, representing 37%. The research formulated a main hypothesis to test the effect relationship between the research variables. The results were extracted using ready-made statistical software (SPSS v. 22). The most important finding of the research is that the customers who visited the aforementioned company took into account the marketing methods used by the company.

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

Theoretical Framework:

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

Objective:

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

Methodology:

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

Findings:

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

Recommendations:

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

Abstract

This study aims to analyze the role of banking digitalization in enhancing financial inclusion in Iraq by assessing the impact of digital banking services on empowering groups excluded from the formal financial system. The study adopts a quantitative analytical approach based on panel data from a sample of Iraqi commercial banks over the period 2015–2024. It examines financial inclusion indicators, including the number of newly opened bank accounts, the volume of electronic transactions, and the proportion of loans directed toward individuals and small businesses. These indicators are analyzed against banking digitalization measures, represented by the adoption of mobile and internet banking services and the volume of investments in technological infrastructure. Panel data regression models, namely Fixed Effects and Random Effects, are employed, in addition to the Hausman test to determine the most appropriate model. Instrumental Variables (IV) models are also used to address the potential issue of reverse causality between banking digitalization and the increasing demand for banking services. The results reveal a positive and statistically significant effect of banking digitalization on enhancing financial inclusion, particularly through increasing the use of electronic transactions and facilitating remote account opening. The findings also indicate variations in the magnitude of this effect between state-owned and private banks, with a greater impact observed among private banks, which demonstrate greater flexibility in adopting modern technologies. The study concludes that banking digitalization represents an effective pathway toward expanding financial inclusion in Iraq, provided that digital infrastructure is strengthened and public trust in electronic services is enhanced. The study offers several recommendations for policymakers and banks to improve access to financial services and empower financially underserved and unbanked populations.

Abstract

The research aims to test the effect of the flexibility of the supply chain with its dimensions (the flexibility of the mix, the flexibility of the new product, the agility of the supply chain and the flexibility of distribution) on the customer’s happiness. The problem of the research is the lack of interest of the management of the company in question (the General Company for Electrical and Electronic Industries) in applying some dimensions of the flexibility of the supply chain and in a way that meets the needs and desires of renewable customers and in a way that enhances the achievement of joy for them, and for the purpose of achieving the objectives of the research and answering the questions, the questionnaire was adopted as a tool for collecting data that was distributed to a sample An intentional group of (55) respondents represented by (the general manager of the company, his assistant, department managers, factory managers and their agents), and a number of statistical methods were adopted to know the level of importance of research variables as well as to test hypotheses using the statistical program (SPSS V.28), and accordingly The researchers adopted the descriptive-analytical approach. In light of the achieved results, the most important of which was the presence of a significant effect of the flexibility of the supply chain on the customer’s joy, a number of conclusions were formulated, the most important of which is that the management of the company in question is differently interested in applying the dimensions of the flexibility of the supply chain to achieve the customer’s joy, as it focuses largely on the dimensions of chain agility. Processing and distribution flexibility, which affects the depth of cooperation links between the company’s management and suppliers, giving it the ability to get rid of activities that do not add value within the supply chain and provide a variety of reliable and safe products that are delivered on time, and based on the formulated conclusions, a set of The most important recommendations were to increase the interest in adopting all dimensions of the flexibility of the supply chain, especially with regard to the flexibility of the mixture and the flexibility of the new product if the company's management wanted to enhance the joy of its customers.

Abstract

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

Abstract

In the midst of the turbulent waves of the digital revolution that are reshaping the face of the contemporary world and the innovative methods that have resulted in business management and the formulation of services, digital leadership has emerged as a driving force and a fundamental driver of the wheel of digital transformation within the corridors of institutions, and this importance is clearly manifested in the financial sector, which is the most responsive to the call of technology, and from this point of view, our research seeks to explore the role that digital entrepreneurship plays in accelerating the pace of digital transformation, taking from the branch of Qi Card Company in Babil Governorate is a living example of research because of the weight of this company in the Iraqi financial system and its role in promoting financial inclusion and supporting electronic financial services, In the midst of the turbulent digital revolution that is reshaping the face of the modern world, digital leadership has emerged as a driving force and a key driver for accelerating digital transformation within organizations, particularly in the financial sector, which is one of the most technologically responsive. From this perspective, this research aims to clarify the impact of digital leadership in accelerating digital transformation within Qi Card – Babylon Branch, as one of the leading institutions in the field of electronic financial services in Iraq, The research adopted the descriptive-analytical method, and the data were collected in the field through a questionnaire distributed to (50) employees of the company, and (45) questionnaires valid for statistical analysis were retrieved. The data were analyzed using statistical software (SPSS), through the application of descriptive analysis methods, correlation coefficient testing, and linear regression analysis to measure the strength of the impact between the research variables, and the results showed that there is a direct moral impact of digital leadership in accelerating digital transformation within Qi Card – Babylon Branch, which emphasizes the importance of adopting digital leadership practices in enhancing institutional performance and achieving competitive excellence in a rapidly changing digital environment.

Abstract

This research aims to analyze the impact of data-driven marketing on enhancing the strategic position of organizations through the mediating role of digital organizational culture. The research's significance stems from the increasing reliance of organizations on data and digital analytics in formulating marketing decisions and developing their competitive strategies. This contributes to enhancing their ability to adapt to the changing business environment and achieve strategic superiority. The research adopted a descriptive-analytical approach, and data was collected through a questionnaire designed based on relevant scientific literature. The questionnaire was distributed to a sample of employees in private banks in Baghdad, with a sample size of 384 employees. The data were analyzed using a range of appropriate statistical methods to test the correlation and influence relationships between the research variables. The SPSS version 30 and AMOS version 29 software programs were used. The results showed a significant impact of data-driven marketing on enhancing the strategic position of private banks. The results also indicated that digital organizational culture plays a crucial mediating role in strengthening the relationship between data-driven marketing and strategic position. These findings suggest that banks adopting data-driven marketing strategies, along with establishing a digital organizational culture, contribute to this strategic position. A supportive organizational structure for digital transformation, which effectively contributes to improving its competitiveness and enhancing its strategic position in the banking market, the research recommended the need to enhance the use of data analytics in the marketing activities of banks, develop the digital infrastructure, as well as establish a digital organizational culture that encourages innovation and continuous learning in order to support the achievement of the strategic position of banking organizations.

Abstract

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

Abstract

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

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

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

Abstract

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

Abstract

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 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

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

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

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

Abstract

This study explores the impact of entrepreneurial resilience and entrepreneurial success. A researcher conducted a survey of entrepreneurs in small and medium-sized companies in Zakho city in the Kurdistan Region of Iraq to understand the extent to which flexibility affects company growth and success. They used the descriptive analytical approach to analyse the survey data. The questionnaire was the primary approach to data gathering. Data analysis was performed using both SPSS v26 and Smart PLS v 4.0.9. (82) questionnaires were collected from a total of 95 survey cases. The findings of this study show a substantial and statistically significant effect of entrepreneurial resilience on entrepreneurial success. Entrepreneurial resilience is critical to increasing a company's effectiveness and profitability by addressing immediate and continuous difficulties that force it to seek out possibilities, innovate, and face risks. While these results are convincing in the context of the study, it is necessary to be careful when generalizing them to other corporate settings. Further research is recommended to delve deeper into the nuances of entrepreneurial resilience across diverse contexts. This study contributes valuable insights for entrepreneurs seeking to improve performance through entrepreneurial resilience. Through understanding and leveraging forecasting and forcing conditions, organizations can promote better outcomes and achieve success.

Abstract

The research problem lies in the slow and low levels of strategic response in contracting companies in Baghdad Governorate. The research aims to examine the impact of strategic engineering on the strategic response processes of employees in these companies. To achieve this, the dimensions of strategic engineering were utilized, namely: organizational structure engineering, digital leadership, strategic modeling and simulation, and strategic alignment. The dimensions of strategic response processes were also considered, namely: resource liquidity, business process maturity, business responsiveness to the environment, and business proactivity to the environment. The researcher adopted a descriptive-analytical approach to data analysis, employing a simple random sampling method. The research population consisted of 240 employees from a group of contracting companies in Baghdad Governorate, of whom 203 were selected as the research sample. The researcher used a questionnaire as the primary data collection tool. Statistical software, specifically SMART PLS 4 and SPSS version 27, was used to analyze the primary data. Descriptive and inferential statistical methods were employed, including validity and reliability testing, confirmatory factor analysis, arithmetic mean, standard deviation, relative importance, simple and multiple linear regression, structural equation modeling, and others, to test the main and sub-hypotheses. The research yielded several findings, demonstrating that strategic engineering is not merely reactive but also enhances companies' ability to proactively respond by anticipating future challenges and designing preventative strategies that ensure business continuity in uncertain circumstances.

Abstract

The rapid developments in digital technologies have demonstrated different types of economic and social transformation called the Fourth Industrial Revolution (4IR), as these transformations expected to affect business models, the nature of services provided by management accountants, and their role in business organizations.

The research discusses the possible effects of the realities of the Fourth Industrial Revolution on the skills of managerial accountants, assuming that there is a relationship between the data of the Fourth Industrial Revolution and the expected skills of managerial accountants in the Iraqi business environment. The research also aims to determine the type of skills required and the arrangement of those skills in light of the realities of the Fourth Industrial Revolution from the viewpoint of management accountants in the Iraqi business environment.

            The research concluded with a set of conclusions that the fourth industrial revolution will create a technical disruption that leads to the decline of the traditional roles of management accountants and creates demand for new skills that require a different form of skill, and reflected in the rates of wages paid to management accountants. In addition to, in light of this the research recommends the need to qualify administrative accountants with technical qualifications that help them to deal with the realities of the Fourth Industrial Revolution.

Abstract

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

Abstract

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

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

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

Abstract

    The 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 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

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 study the impact of digital poverty to reduce unemployment levels. The digital gap, which is part of digital poverty, exacerbates the unemployment problem, especially among individuals who lack the technological skills necessary to integrate into the technologically advanced labor market. Therefore, Future University students were selected as a sample for the research, as 116 electronic questionnaires were distributed to the researched students, and then analyzed using the advanced statistical program (SmartPLS). The descriptive exploratory analysis method was adopted in implementing the research. The results showed a strong positive relationship between digital poverty and unemployment rates, in addition to the presence of statistically significant differences in unemployment rates between the sexes. The study showed that students who suffer from digital poverty (lack of digital devices, Internet access, or digital skills) face greater difficulties in obtaining job opportunities, especially in the modern labor market that relies heavily on technology. Accordingly, the researcher recommends the necessity of enhancing digital skills as part of the student's scientific study to face the labor marke

Abstract

This research aims to demonstrate the effectiveness of using strategic planning using the Pfeiffer method in improving marketing innovation for the purpose of helping the researched company to adopt an effective strategic method and contribute to promoting marketing innovation. and marketing innovation), and the data was collected by distributing a questionnaire prepared for this purpose, as the research community was represented by Iblal Medical Supplies Company in the city of Baghdad. A main branch from which four sub-hypotheses branched out. The hypotheses were tested through a set of statistical methods and tools (arithmetic mean, standard deviation, coefficient of difference) and inferential statistical tool (Spearman and Guttman coefficient). The researcher reached a set of conclusions, the most prominent of which are: The company The respondents used the Pfeiffer method in improving marketing innovations, but insufficiently, in addition to the lack of interest in employing the method in innovation in pricing and distribution methods. Based on the foregoing, the researcher recommends the need for additional attention to innovation in distribution and pricing methods in a manner that suits its orientation and improves its competitive position, and more promotion of its products and devices through social networking sites to motivate existing and potential customers to acquire the company's devices and products.

Abstract

   This research aims to diagnose the nature of the impact of the factors that stimulate female's entrepreneurship in sustainable development, and also aims to determine which dimensions of the factors that stimulate female's entrepreneurship are more important in achieving sustainable development. Data through a questionnaire prepared for this purpose, as the research community consisted of (684) female entrepreneurs in the Station Foundation for Entrepreneurship, which is one of the leading institutions in the field of entrepreneurship in Iraq, while the research sample included (70) female entrepreneurs from the participants in the program (Raaidat and Yanhad) in addition to co- working space in the station and in its two branches in Baghdad and Mosul, and the researcher analyzed the outputs of the questionnaire statistically and processed them through the program (SPSS Version 26).

    The research reached a set of conclusions, the most prominent of which are: It was found that women are motivated to become entrepreneurs by several factors in the following order: their desire to obtain independence first, followed by their access to training, then the existence of social networks, followed by education, and finally family support. Based on the above, the researcher recommends: Women members are interested in entrepreneurship, with the need to provide support, assistance and encouragement to them, starting with listening to their ideas and providing an appropriate family environment to adopt their creative ideas, as one of the success equations for an individual is the support of his family.

Abstract

This study aimed to analyze the impact of corporate governance on enhancing ethical behavior within business organizations. Corporate governance can be described as an organizational framework that contributes to regulating organizational performance and ensuring compliance with ethical and professional standards. The study adopted a theoretical and analytical approach by reviewing relevant literature and recent studies published between 2018 and 2025, including studies in internationally classified journals and fields, that examined the relationship between governance principles—namely transparency, accountability, independence, and social responsibility—and the ethical behavior of employees and senior management. The findings of the analysis revealed that the implementation of corporate governance effectively contributes to fostering a culture of integrity and responsibility within organizations, reducing corruption and the abuse of power, and strengthening trust between organizations and their stakeholders. The study concludes that adopting corporate governance principles is not merely a managerial choice for business organizations, but rather a strategic necessity for achieving sustainability and maintaining a positive corporate reputation.

Abstract

The aim of the research is to test the mediating role of the strategic capabilities in strengthening the relationship between strategic learning and digital business strategies by application in a sample of mobile telecommunications companies in the holy Karbala province, and in order to achieve this, Asia Cell, Zain Iraq, Korek Telecom, Al-Kafeel Security and Iraq Sale have been selected as an applied field. To search by distributing a questionnaire that included (64) respondents managers of the research sample companies, it included branch managers, department heads, divisional officials, administrative, technical and engineering units, as well as managing directors of private agencies. The simple correlation coefficient (Pearson) was used, and the simple regression equation as well as descriptive statistical methods (arithmetic mean, standard deviation) by adopting SPSS V.23 program, while the Sobel test was approved to prove the significance of the mean variable. And one of the most important conclusions that was reached is that the strategic capabilities have an effective influence in enhancing the relationship between strategic learning and the digital business strategy of companies, the research sample in light of competition in the Iraqi mobile telecommunications sector. The research was concluded with a number of recommendations, the most prominent of which is the need to employ the mediating role of the strategic potential in enhancing the influential relationship between strategic learning in order to adopt a digital business strategy within the rapidly growing telecommunications sector in line with the provision of new services that add value to the companies of the research sample as well as their employees across its geographically diverse branches.

Abstract

The research aims to demonstrate the role of concurrent engineering technology in enhancing product quality. To achieve this objective, the researchers adopted a descriptive-analytical methodology, relying on a distributed questionnaire as the primary tool for collecting field data, alongside the statistical program (SPSS.V.22) for data processing and hypothesis testing. The research sample comprised the staff and operational data of Diyala State Company for Electrical Industries. The conclusions revealed a strong correlation and a statistically significant impact of implementing concurrent engineering on supporting product quality. This contributes to transitioning from sequential workflows to integrated teamwork, thereby reducing costs, accelerating time-to-market, and satisfying customer requirements. Furthermore, concurrent engineering technology creates a sustainable competitive advantage in enhancing product quality, enabling the economic unit to outperform competitors in its market.

Abstract

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

Abstract

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 study aims to analyze the role of strategic digital entrepreneurship in addressing unemployment through indicators of strategic human resource resilience in digital marketing and e-services companies in Najaf Governorate. This comes in light of the rapid digital transformation that has reshaped business environments and opened new horizons for job creation, necessitating the adoption of strategic entrepreneurial practices that enhance competitiveness and contribute to the development of human resources. The study adopted a descriptive-analytical approach, and data were collected through questionnaire distributed to a sample of (43) individuals out of a total population of (80). The study focused on the dimensions of strategic digital entrepreneurship (opportunity recognition, resource orchestration, innovation, and market positioning), and their impact on addressing unemployment through (job creation, skills development, education and training, social innovation, and support for vulnerable groups), while examining the role of strategic human resource resilience (strategic learning, strategic memory, and strategic DNA). The results revealed a significant effect of strategic digital entrepreneurship on addressing unemployment, as well as the important role of strategic human resource resilience in enhancing organizations’ ability to adapt to digital transformation and leverage it to create job opportunities and develop skills.

Abstract

Corporate social responsibility (CSR) is a fundamental element of sustainable business operations, highlighting how companies contribute to solving social and economic problems. Poverty reduction is one of the most pressing of these problems and remains a key objective of national and international development agendas. This study examines how accounting disclosure of CSR can support policies aimed at poverty reduction and improve transparent reporting for decision-making among stakeholders. An inductive approach was adopted to address the research problems and theoretically test the hypotheses to achieve the research objectives. Practically, the research employed a descriptive approach to analyse the results of a questionnaire distributed to a sample of companies listed on the Iraq Stock Exchange. One of the most significant findings was a statistically significant relationship between accounting disclosure of CSR and sustainable development. The study concludes that the business sector's contribution to poverty reduction and sustainable development can be significantly enhanced through strong and consistent accounting disclosure of CSR.

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

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

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

Abstract

Introduction to professional ethics and organizational work values:

In recent years, we have seen the emergence of some concepts of social responsibility. These concepts are considered contemporary concepts, so there must be a reinforcement of these social concepts. We find that some institutions emphasize their developmental role and sense of social responsibility within the communities in which they are located. This social participation is not only important in the sense of responsibility, but has become a necessity to win the sympathy, respect, and appreciation of communities.

We find that the concept of work ethics is one of the most important social principles that stem from the full belief in the values of work, as each individual is responsible for the work he does. Of course, the concept of work ethics is closely linked to the people who perform their work in a skillful way. This does not stop at an authority or institution, whether in the public or private sector. Therefore, institutions have focused their attention specifically on work ethics and values. They seek to develop good morals such as honesty, integrity, commitment, striving for excellence, loyalty, righteousness, respect for others, and appreciating time and good use of it. They also seek to fight against everything that is not appropriate for virtuous ethics while adhering to high values for their multiple benefits for individuals, societies, and high-quality relationships.

Let's focus more on another aspect of ethical values and how they become more complex when there are situations where values conflict with other things in our lives. We know that ethics is a set of rules that define the proper behavior and also define the improper behavior. These ethical rules tell us when our behavior is acceptable and when it is rejected. We note that ethical rules exist in all societies and organizations, despite the differences that exist between one individual and another, but they are considered ethical rules that govern the behavior of humans to determine for them when their actions are right or wrong.

As for business ethics, it does not differ much from the rules of ethics that govern the behavior of individuals in our societies, and it applies the general ethical rules that govern the behavior of business organizations.

In light of this, we note the legal aspect of ethical behavior, that is, the behavior considered ethical is also legal and preferred by society and encouraged. However, there are sometimes unethical behaviors that are difficult to consider illegal. For example, when a worker takes more time than necessary to perform a particular task, is this ethical behavior? Also, when one of the workers uses the work phone for personal calls, thus the institution bears the loss of the worker's time, and bears the costs of the calls made by the worker, or he claims to be sick and does not go to work... And such behavior is not punishable by law, but many people consider some or all of them unethical.

Work is of great importance to man, as it is his source of income and livelihood. Therefore, man seeks to preserve it by adhering to work ethics and values. Let us get to know through the following lines the concept of work ethics and the importance of adherence and commitment to work ethics. It has great importance for the individual and the institution in which he works, such as enhancing the interaction between workers in a large way, which raises the efficiency of performance, improving the image and reputation of the institution, and protecting employees from fear about their future in it and depriving them of incentives and promotions on time. In addition to increasing production and profits, this is a result of each employee's commitment to perform his duties towards his work, as one of the most important work ethics is honesty, and proper time management and not exploiting work time to serve personal interests, and disrupt the interests of work and customers as some people do, and working to succeed in forming good relationships with customers, which guarantees their continuous dealings with the institution.

We can follow a set of methods and methods in order to consolidate and consolidate the ethics and values of work, such as the individual's evaluation of his performance himself, and punishing himself for the mistake he commits without being monitored by anyone. This is because he fears God Almighty, and therefore he strives to perfect his work. Administratively, this is known as the application of self-control methods. Not discriminating between workers, everyone must be subject to punishment when they are wrong, regardless of whether they are a manager, worker, or employee. They are all equal, so that the owners of senior positions in the institution do not believe that they are above punishment, which prompts them to not comply with labor regulations. Among the methods and ways to consolidate the ethics and values of work are:

• Encouraging employees to develop their performance, and this is done by linking good performance with rewards and incentives. The employee always needs someone to encourage him to give his best for the benefit of work.
• Raising awareness among the ranks of workers of the importance of work and that it is their source of income, and the need to preserve it and master it well, which leads to increasing the profits of the institution and raising their standard of living.

Abstract

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

Abstract

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

This research aims to clarify the extent of practicing organizational silence among employees in private colleges and universities in Baghdad. In order to achieve this, the questionnaire was used as a main tool for data collection, as the sample reached (108) employees. The research reached a set of conclusions and recommendations. Among the most important conclusions, the responses of the research sample showed a weak level of organizational silence in private colleges and universities, with the exception of the first dimension, which reflected the presence of Apprehension among employees of the profession, due to the fear of negative reactions of the senior management, which employees see as having harmful effects for them. Among the most important recommendations is the necessity of maintaining the organizational climate generally prevailing in private colleges and universities and trying to strengthen them in order to avoid the excessive appearance of organizational silence, and to support the initiative spirit among employees, and adopt this as part of the management philosophy.

Abstract

As a result of the great developments witnessed by the business environment in recent years, this has led to the necessity of shifting all transactions in accounting systems from the manual system to the electronic system, as these systems are characterized by providing accurate results in a short time compared to the manual system. Therefore, this research aims to demonstrate the effect of applying Information technology governance mechanisms according to the COBIT framework in enhancing investors’ confidence in the financial statements, and testing whether these mechanisms (planning and organization, support and delivery, ownership and implementation, follow-up and evaluation) have a role in enhancing investors’ confidence in the financial statements. The research dealt with private banks operating in the Iraqi environment as a community to conduct the practical test, while the sample included individuals working in these banks. To obtain data, the researchers prepared a questionnaire form, where (125) questionnaires were distributed, from which (118) were recovered, of which (110) were valid for analysis. While (8) were excluded because they were not valid, the researchers adopted the statistical program (SPSS) to reach the results. The research reached several conclusions, the most important of which is that information technology governance according to the (COBIT) framework contributes fundamentally to the preparation of financial reports that are characterized by reliability and appropriateness because one of the governance standards is Highlighting the accuracy and objectivity of financial reports, in addition to adherence to rules and legislation, and this is reflected positively in enhancing investors’ confidence in the financial statements provided by the banks in the research sample. One of the most important recommendations presented by the research is the necessity of bank management adopting the COBIT framework as a means of information technology governance and control, as well as the necessity of qualifying human resources in banks to use modern and advanced information systems in order to achieve the maximum benefits desired from this technology in obtaining appropriate outputs that reflect positively. On the quality of financial reports provided by the banks in the research sample.

Abstract

The research aims to clarify the nature of the banking human resources management information system, as well as to introduce the concept of redesigning jobs in banking organizations, in addition to determining the frameworks of the relationship of correlation and influence between the two variables in the Iraqi banking sector in order to identify a number of means that can be adopted by banking departments in order to build an integrated business model linking the outputs of information systems and their adoption in the process of scientific and systematic redesign of jobs and highlights the importance of the study by addressing important administrative topics added To the literature of administrative sciences, in particular the banking human resources information system and the element of redesigning banking functions, and a sample

The study with (83) respondents in (4) private banks in Baghdad and the opinions of the sample were polled through a questionnaire prepared for this purpose and conducted statistical treatments according to the program (SPSS) and a research came out with a number of conclusions, the most important of which is the existence of a high impact relationship to the level of development and performance of the human resources information system in redesigning jobs and one of the most important recommendations of the study is the need for the various banking departments, whether operational or supportive, to accurately determine their needs from the various disciplines so that the human resources department in banks can reach To harmonize the job with the specifications of the incumbent and through the use of methods in redesigning jobs in a scientific manner, specifically when using the method of job characteristics

Abstract

This study aims to analyze the role of digital entrepreneurship as a mediating variable in the relationship between smart leadership and the strategic ambidexterity of human resources in a number of software and smart application companies in Najaf Governorate. The study is based on the assumption that smart leadership, with its dimensions (emotional intelligence, spiritual intelligence, and rational intelligence), represents a modern approach to enhancing the strategic capabilities of human resources; however, its impact is strengthened through the adoption of digital entrepreneurship practices within the organization. The study adopts a descriptive-analytical approach with an exploratory orientation. The research population consisted of 93 employees across ten companies, while the sample included 70 respondents, representing a 75% response rate. Data were collected באמצעות a questionnaire based on established scientific scales and analyzed using appropriate statistical methods to test the relationships of influence and the mediating role. The results revealed a significant positive effect of smart leadership on the strategic ambidexterity of human resources, as well as a significant effect of smart leadership on enhancing digital entrepreneurship. The findings also indicated that digital entrepreneurship strengthens the relationship between smart leadership and strategic ambidexterity, reflecting its partial mediating role. Furthermore, the results confirmed that adopting digital entrepreneurship practices enhances the ability of human resources to explore and exploit opportunities, thereby supporting the achievement of strategic excellence for organizations.

Abstract

This study aimed to measure the impact of using financial technology (FinTech) on improving the profitability indicators of Iraqi banks, and to demonstrate the implications of this digital transformation on urban and regional planning policies in Iraq for the period 2023-2025. The research problem is centered on the extent to which digital financial innovations contribute to enhancing banking returns, and how this transformation reshapes spatial land use and affects the distribution of services within cities and regions. To achieve the study's objectives, the researcher adopted a descriptive-analytical approach to frame the theoretical concepts, and an applied approach through the analysis of financial data from a sample of leading Iraqi banks in adopting financial technology during the period (2023-2025), and cross-referencing it with spatial development and urban planning indicators. The study reached a number of key findings, most notably the statistically significant positive impact of using financial technology on increasing the profitability rates of Iraqi banks, resulting from reduced operating costs (OpEx) and decreased reliance on traditional physical branches.

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

Measure the efficiency of decision-making units (DMUs) using quantitative approaches plays important role to help decision maker to enhance the organization efficiency. Also, integrating more than one quantitative approach have received more attention recently. This paper presents an efficient computational approach which consist of integrating two multi-criteria decision making approaches. The first is the data envelopment analysis (DEA) model and it used to measure the efficiency of the DMUs based on their inputs and outputs and the second approach is Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS). The presented approach has teased using dataset as in [12] of municipal services in Thi Qar Province, focusing on seven municipalities within the region. Using the presented approach, first we identify the relative efficiency using DEA models. Second, we rank all DMUs that reach full efficiency. Using a dataset comprising three inputs and three outputs associated with municipal services. The result of paper shows that this approach is reliable and easy to implement and it is suitable for helping the decision maker to reach the optimal decision for sustainable evaluation.

Abstract

The research mainly seeks to strengthen the relationship between the variables of the current study represented by skillful leadership with its dimensions (open and closed) and administrative creativity represented by its dimensions (Originality، flexibility، fluency، feeling the problem، the ability to analyze) to identify the role it plays within the directorates of education in Iraq.

The study population is represented by the directorates of the Iraqi Ministry of Education، and due to the difficulty of determining the total number of the study community، the research sample was deliberately selected on the basis of the administrative positions in the General Directorate of Vocational Education / Iraq on the members of the community، who are managers، their assistants، department managers and divisions، as they are academically and professionally qualified and represent the level of senior and middle management that leads Work and workers in the directorate

After the researcher analyzed the data and tested the hypotheses, the main conclusion was reached and its content is: “There is a role for skilled leadership in its dimensions (open and closed) on administrative creativity represented by the dimensions (authenticity, flexibility, fluency, sense of the problem, ability to analyze) in the Iraqi education directorates. It was adopted the researcher used the questionnaire as a main tool for collecting data from the sample. The total sample amounted to (195) individuals. The measurement tools represented by the Cronbach alpha coefficient and the statistical description, which includes the arithmetic mean and the standard deviation, were used. Hypotheses were tested based on the simple correlation coefficient (Pearson) and the statistical program was used. (SPSS).

Abstract

This research aims to analyze the impact of youth economic empowerment on poverty reduction through entrepreneurship initiatives, considered a modern development mechanism that contributes to enhancing young people's economic capabilities and improving their living standards. The study adopted a descriptive-analytical approach, using a questionnaire as the primary data collection tool. The research population consisted of 80 young beneficiaries of entrepreneurship initiatives in Najaf, employing a comprehensive census method. The study examined the variable of youth economic empowerment through five dimensions: employment opportunities, skills and capacity development, access to economic resources, economic participation, and economic independence. The poverty reduction variable was measured across four dimensions: governance and accountability, institutional effectiveness, inclusivity and equity, and policy sustainability. Data were analyzed using SPSS software, employing descriptive statistical methods and regression analysis to test the impact hypothesis. The results showed a significant positive impact of youth economic empowerment on poverty reduction, with a regression coefficient of β = 0.477 and a coefficient of determination (R² = 0.249), indicating that economic empowerment contributes to reducing poverty levels among young people. The study recommended strengthening training and funding programs for entrepreneurial projects and developing policies that support entrepreneurship to contribute to more sustainable economic development.

Abstract

This research aims to analyze the impact of youth economic empowerment on poverty reduction through entrepreneurship initiatives, considered a modern development mechanism that contributes to enhancing young people's economic capabilities and improving their living standards. The study adopted a descriptive-analytical approach, using a questionnaire as the primary data collection tool. The research population consisted of 80 young beneficiaries of entrepreneurship initiatives in Najaf, employing a comprehensive census method. The study examined the variable of youth economic empowerment through five dimensions: employment opportunities, skills and capacity development, access to economic resources, economic participation, and economic independence. The poverty reduction variable was measured across four dimensions: governance and accountability, institutional effectiveness, inclusivity and equity, and policy sustainability. Data were analyzed using SPSS software, employing descriptive statistical methods and regression analysis to test the impact hypothesis. The results showed a significant positive impact of youth economic empowerment on poverty reduction, with a regression coefficient of β = 0.477 and a coefficient of determination (R² = 0.249), indicating that economic empowerment contributes to reducing poverty levels among young people. The study recommended strengthening training and funding programs for entrepreneurial projects and developing policies that support entrepreneurship to contribute to more sustainable economic development.

Abstract

The research aims to study the marketing recovery and its impact on the quality of service in the Iraqi Airways Company in Baghdad, affiliated with the Iraqi Ministry of Transport. The problem of the study focused on explaining the pace of increasing competition between business organizations, perhaps the most prominent of which are international airlines, including the company under study (Iraqi Airways Company - Baghdad), which strives to provide the best services to its customers with the highest quality rates, but it faces many negative issues that prevent the achievement of service quality. The current research relied on three dimensions of marketing recovery, which are: (apology, compensation, and assistance and problem solving). The researcher relied on the descriptive analytical approach, and the data were collected using a questionnaire. The research also included testing the main hypotheses to determine the correlation and influence relationship between the study variables using some methods of the two statistical programs (SPSS, AMOS) and then processing the data obtained. The study included (105) senior and middle management in the company under study (General Manager, Assistant General Manager, Department Manager, Division Manager) The study found a strong correlation and influence between the study variables (marketing recovery and service quality), indicating the interest of the company’s senior and middle management in these two aspects. Among the most important recommendations that emerged from the study are: the necessity for the company under study to rely on marketing recovery in all its dimensions (apology, compensation, problem solving) whether when providing the service or after it Continuing to improve and enhance these dimensions will contribute significantly to achieving quality of service, and it is necessary to conduct periodic surveys that help the company to know the quality of the services it provides, and the extent of customer satisfaction with its performance, as it provides valuable feedback that enables the company to continuously improve its services and respond better to customer expectations and needs, which leads to achieving quality of service.

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

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

Abstract

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 current research aims to identify the relationship between strategic agility and organizational dexterity by demonstrating the nature of the correlation between the two variables and determining the extent of the influence of the independent variable (strategic agility) on the dependent variable (organizational ambidexterity), at the aggregate level and at the sub-dimension level. The research problem was represented by the weak embodiment of strategic agility, as well as the lack of knowledge of its impact on organizational ambidexterity in private universities in Baghdad. The research adopted the descriptive-analytical approach, and the questionnaire was the primary tool for data collection. The sample size reached (178) respondents from private university employees. A number of statistical methods were used to extract results. One of the most prominent findings of the research was the existence of a statistically significant influence relationship between strategic agility and organizational dexterity at the aggregate level and at the sub-dimension level.

Abstract

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

Abstract

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

The research reached several conclusions, including:

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

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

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

Abstract

This study evaluates how International financial reporting standards (IFRS) can control the development of sustainable and fair value of economic entities through the governance role. Following the growing dynamism of the global business world and the growing demands of transparency and accountability, the International Financial Reporting Standards (IFRS) that have been created by the International financial reporting standards Board (IFRSB) are now instrumental to the quality of financial reporting and accruing greater investor and stakeholder trust. In addition, the implementation of these standards in the framework of the effective governance system also helps in enhancing financial and non-financial disclosure concerning sustainability that helps in attaining the long-term value taking into account both economic, social and environmental aspects. The methodology in the study was descriptive-analytical. The sample size of 50 accountants and auditors of different companies was employed to create data using a questionnaire. Analytical data was conducted on the basis of SPSS software and path analysis models. The research model contained three key variables namely, the governance role of IFRS, which serves as the independent variable, the quality of disclosure and transparency, which relates to sustainability as the mediator variable, and the generation of sustainable fair value as dependent variable. The findings showed the direct and indirect influence of governance on sustainable value creation wherein disclosure quality was a partial mediator in such a connection. The results indicate that when corporate governance is combined with the use of international standards, the transparency and corporate responsibility increase and this adds to the long-term corporate value as well as supporting sustainable development and equity among the stakeholders.

Abstract

    The aim of this research is to determine the effect of work environment conditions on the performance of workers in Lebanese private hospitals in North Lebanon during the Lebanese financial crisis. A sample of 95 employees of various positions in private hospitals located in North Lebanon was studied: Al-Shamal Hospital, Moawad Hospital, Saydet Hospital, North Lebanon. The descriptive analytical approach was chosen for this research. The data was analyzed using the SPSS statistical program, and descriptive and analytical statistics were used in the analysis process. The results showed that there is a direct, statistically significant effect of the physical and behavioral conditions of the work environment on the health of workers in private hospitals in northern Lebanon during the financial crisis in Lebanon. There is also a direct, statistically significant effect of the health of employees at work on their performance in private hospitals in northern Lebanon during the financial crisis in Lebanon.

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

The objective of the research is to determine the correlation and influence relationship between the independent variable neuromarketing with its dimensions represented by (product, pricing, distribution, promotion) and the dependent variable consumer behavior with its dimensions represented by (environmental awareness, consumer perception of the product, consumer education level, consumer economic condition, benefits perception, social influence) and the degree of arranging these dimensions according to priority.

Abstract

In today's highly competitive business environment, information is the most important resource for all organizations, whether in the public or private sector. In most cases, this information is found in paper documents. Information capture systems (scanning, indexing) represent the first step in information management, allowing documents to be converted from a physical to an electronic format, as well as extracting the required information from them through digital archiving.

We also record our personal experiences and life events digitally on computers, phones, and other electronic devices, in the form of documents, emails, images, social media, and audio/video files. So, here digitization and digital archiving are very important?

Digitization and digital archiving, as an information security system, helps you to better manage personal information and records in digital repositories in an effective and secure way. It is about how you manage information and how you can make the most of it in an effective way that benefits you and your organization.

Digital archiving of documents is one of the main drivers of economic transformation, as information analysis allows you to benefit from making better decisions, which is essential for any organization regardless of its size, type, or complexity.

The development of technology and electronic communication systems in our lives has made it necessary to adopt them as a solution to the old problems that organizations face in their work. The difficulty of storing paper and keeping it safe from damage, despite the urgent need to return to it at times, led to the invention of a way to invest this technology in storing documents and information electronically. This resulted in the emergence of what is called digital archiving. Digital archiving is a necessity for website owners and businesses, as it is safe and secure in storing and retrieving all the required electronic data and files over the long term.

The process of digital archiving works to index electronic documents and files, and keep them until they are needed. It organizes this data and provides a copy of the original for use in research, auditing, and legal purposes.

The importance of digital archiving can be summarized in the following points:

• Quick access to the required information compared to the traditional archive method.
• No need to return to the paper archive and search through piles of papers.
• The ability to keep a huge amount of information that paper archiving cannot sometimes store.
• Reducing the number of employees (hidden unemployment) and tools, thus reducing the financial cost of companies.
• Facilitating the process of information exchange and sharing with others.
• Dispensing with unnecessary data.
• Developing the efficiency and quality of work using modern technologies.
• No need for large spaces in offices and institutions, and utilizing this space for more useful work.
• Conserving the environment by reducing waste and saving paper.

Digital archiving can also store a large number of data and information that is difficult to store in the traditional archive as it is an effective and scalable method.

Digital archiving plays an important role in meeting regulatory requirements through the use of technologies. The data stored is not subject to change or modification. Through digital archiving, you can find the required information regardless of its size.

In addition to providing security means for information by identifying the people who can access it with the ability for more than one user to enter at the same time. Digital archiving also features ease of use remotely, the ability to meet the needs of the organization, and at the same time reduces the risks that the organization may face during work. In addition to its ability to restore damaged data, the ability to export data and save incoming faxes and types of emails, and the ease of handling different types of files.

Therefore, the emergence of modern information technologies has necessitated a re-examination of the traditional concepts related to the archive and the processing of its contents of documents and dealing with them. The digital archive has emerged in all its technological dimensions, and it has taken on great importance due to its close association with the contemporary digital environment, going beyond the idea of digitization and electronic archiving of the traditional paper archive, to electronic practice in a purely digital environment. There are institutions that produce, store, and retrieve their archives in a purely electronic way in unprecedented conditions traditionally.

Additional notes:

• I have tried to preserve the meaning of the original text as much as possible while making it grammatically correct and fluent in English.
• I have also added some clarifications and explanations where necessary to make the text easier to understand for an English-speaking audience.
• I have used the term "digital archiving" throughout the translation, as this is the most common term used in English to refer to this concept.

Abstract

The study aims to figure out the extent to which the commitment to the application of the International Financial Reporting Standards (IFRS) affects the results of the evaluation of banking performance, the study  based on a key premise that the commitment of commercial banks to the application of international financial reporting standards positively affects the results of the evaluation of banking performance through the preparation of financial statements that are transparent, appropriate and comparable with other banks in all countries of the world, For the purpose of testing the hypothesis of the research and achieving its objectives, the deductive approach was used in the presentation, study and analysis of research variables in the theoretical aspect, the descriptive quantitative analytical approach and the comparative method were adopted in the practical aspect.

The study reached a set of conclusions, the most important of which is that the results of the ratios and financial indicators based on the amounts extracted from the financial statements prepared in accordance with the International Financial Reporting Standards reflected positively on the evaluation of the performance of banks and led to improving the results of the performance evaluation of the bank and the process of comparison with the ratios of banks in other countries.

The study also recommended the need to intensify efforts among the relevant authorities concerned with the process of applying international financial reporting standards in banks to increase focus and shed light on finding a unified mechanism for the application of standards and follow up on their proper application.

Abstract

The contemporary business environment reflects a clear integration between administrative and cognitive sciences, where tools are increasingly intertwined to perform various economic activities. Marketing is considered one of the fundamental managerial functions responsible for transferring goods and services from producers to consumers through a variety of tools and techniques. This research focuses on modern marketing tools, including technological and informational techniques such as Barcode and Quick Response (QR) codes, as well as behavioral techniques such as Self-Marketing and Body Language. These tools contribute significantly to supporting and developing accounting and auditing processes by simplifying and accelerating accounting operations, reducing financial manipulation and fraud, automating accounting and auditing activities in line with global developments, detecting intentional and unintentional errors, and protecting consumer rights. Furthermore, these tools enhance organizational competitive advantage and help maintain market share in dynamic business environments. The study concludes that the integration of modern marketing tools with accounting systems improves the quality, accuracy, and reliability of financial reports, thereby supporting top management in making rational strategic decisions based on accurate and up-to-date information. In addition, the use of digital technologies contributes to reducing operational costs, improving economic efficiency, and enhancing overall organizational performance.

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

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

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

Abstract

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

The current study aims to investigate the relationship between shadow banking and money laundering. The importance of this study lies in its contribution to enriching the theoretical and scientific literature and clarifying the impact of and relationship between shadow banking and money laundering. The significance of the study stems from the importance of shadow banking, which can be defined as financial intermediaries or non-bank financial institutions involved in lending and credit activities but subject to limited or no regulatory oversight. A hypothetical framework was developed to illustrate the relationships between the research variables, leading to the formulation of a set of hypotheses concerning direct effects and correlations. The study addressed the theoretical framework and yielded several conclusions. The results revealed a statistically significant negative effect of structured investment instruments on money laundering in the banks under study. This suggests that limiting the use of these instruments may contribute effectively to reducing money laundering risks. The results also confirmed a statistically significant negative effect of credit hedge funds on money laundering in the banks under study. This indicates that reducing transactions with these funds may significantly decrease the likelihood of their exploitation in money laundering activities. Furthermore, the findings revealed a statistically significant negative effect of commercial paper channels on money laundering in the banks under study. This indicates that reducing banks' activities in these channels represents an important measure for limiting money laundering operations. The study also proposed a set of recommendations to address the issues identified and help mitigate the risks associated with money laundering in the context of shadow banking.

Abstract

This study aims to examine the impact of Artificial Intelligence (AI) technologies on enhancing the quality of digital banking services, with a particular focus on electronic trust as a mediating variable in this relationship. The research problem stems from the challenge faced by banks in balancing the adoption of intelligent technological solutions with maintaining high levels of customer trust, especially within a rapidly evolving digital environment characterized by increasing cyber risks. The study adopted a descriptive-analytical approach and was conducted on a sample of 200 bank customers in Iraq. The findings reveal a significant positive direct effect of AI technologies on digital service quality. However, this effect becomes stronger and more statistically significant in the presence of high electronic trust, confirming its mediating role. Accordingly, the study recommends that banks pursue an integrated strategy combining advanced intelligent systems with robust cybersecurity measures and technological transparency to foster digital reliability and sustainable customer relationships grounded in trust and perceived value.

Abstract

The research aims to investigate the impact of artificial intelligence on enhancing managerial and marketing decisions among employees at Zain and Asiacell. This objective addresses an important question: what is the impact of artificial intelligence on developing managerial and marketing decisions among employees at Zain and Asiacell? Based on the issue presented, the descriptive-analytical approach was adopted to collect data using a questionnaire. A total of 125 questionnaires were distributed to the company employees, with 103 returned, 92 of which were valid for analysis and 11 were damaged, indicating a response rate of 89.32%. For data analysis and hypothesis testing, two packages (SPSS & SMART.PLS) were adopted to establish the foundations through which the significance of variables can be demonstrated and the objectives of the current research achieved. Based on the research findings, several results were presented, the most important of which is the existence of a significant correlation between artificial intelligence and managerial and marketing decisions, as telecommunication companies direct their employees and priorities towards developing their capabilities in adopting AI technologies to improve their skills in making managerial and marketing decisions, which directly reflects on providing services that earn customer satisfaction and loyalty. The research also recommends the necessity of developing a comprehensive AI strategy that includes clear managerial and marketing objectives for Zain and Asiacell, with measurable performance indicators and a timeline for project implementation.

Abstract

Abstract

      Commercial banks are the basic infrastructure in building the economy and business of any country, as commercial banks play a prominent role in the process of economic development, and most banks are exposed to many banking risks that may lead to instability in the financial system. Perhaps the most important of these risks is liquidity and credit risk, which are one of the important issues in commercial banks, as it is a source of concern for every bank, because the function for which the banks were found is to provide cash liquidity and grant credit. This research aims to clarify and analyze the relationship of (liquidity and credit) risks with banking safety indicators for a sample of commercial banks. Three commercial banks (the Commercial Bank of Iraq, the United Bank for Investment, and the Middle East Bank) were selected for the period (2010-2020) and the research was based on the following hypothesis It (there is a statistically significant correlation between credit and liquidity risks and banking safety indicators), and the research reached several results, the most important of which is that analyzing the relationship of liquidity and credit risk indicators with banking safety indicators helped policy makers and regulators identify strengths and weaknesses in commercial banks. easily, so that they can take preventive measures to avoid any crises or setbacks that hinder the work of banks. While the research recommended the necessity of urging Iraqi commercial banks to develop measurement and control tools and to develop effective contingency plans, in order to control liquidity and credit risks

Abstract

The study aims to analyze the role of strategic clarity, represented by its dimensions (clarity of goals, clarity of activities and procedures, and clarity of organizational structure), in achieving job well-being through its dimensions (relationships, self-acceptance, autonomy, and purpose of work) among employees at Jabir Ibn Hayyan University for Medical and Pharmaceutical Sciences. The importance of the study lies in addressing a contemporary topic in management thought related to enhancing the balance between organizational performance and employee well-being. The study adopts a descriptive-analytical approach by designing a questionnaire distributed to a sample of employees from the College of Pharmacy. The sample consisted of (60) employees out of a total population of (112). The data were analyzed using appropriate statistical methods to test the study hypotheses and to measure the correlation and impact relationships among the variables. The results revealed a significant correlation and effect between strategic clarity and job well-being, indicating that increased clarity of goals and procedures contributes to enhancing employees’ psychological satisfaction and job engagement. The findings also showed that clarity of goals is the most influential dimension among those examined.

Abstract

This research aimed to highlight the role of artificial intelligence (AI) technologies in improving the quality of government financial reports to support the efficient allocation of resources for poverty reduction programs. To achieve this goal, the researchers adopted descriptive and analytical methodologies to theoretically characterize the research variables, prepare the practical component, and analyze the data collected on the research problem using the Statistical Package for the Social Sciences (SPSS). Data was collected on the main research variables: AI technologies (using the Digital Transformation Index), the Government Support Index, and the Poverty Rate. The Unemployment Rate was used as a control variable, given its direct impact on poverty. The study reached several conclusions, most notably that the Digital Transformation Index plays a role in poverty reduction by improving financial reporting and enhancing resource management efficiency. The Government Support Index did not show a significant impact, reflecting the inefficiency of resource allocation. The research recommended increasing reliance on AI technologies in this field to ensure the proper reallocation and distribution of resources to those in need, thereby addressing the problem of poverty in Iraq.

Abstract

Stand out the present research study aims at investigating the effect of applying international accounting standards in the public sector for the purpose of arriving at measurement and accounting disclosure of the employees' benefits granting to economic units in the government sector that apply the government accounting system, and to explicate the level of benefit in improving the outputs of the accounting system and its ability to support indicators of transparency and disclosure. In view of the vast development in financial reporting, preparing reports and financial statements with a high level of transparency and disclosure as well as the importance of working individuals being one of the important and essential factors to ensure the proper functioning of work, the continuity of productivity and the efficiency of the economic unit, the government accounting system currently adopted in some public sector directorates is considered insufficient to the requirements of internationally accepted accounting standards in general The importance of the present study has emerged in finding that it is possible to apply IAS 19 employee benefits by adapting the current government accounting system in the Iraqi economic units to the requirements of the standard and getting to know the effect of the application on the information content and outputs of the government accounting system. The General Directorate of Education / Wasit has been chosen a sample for the study in question, The current study has arrived at a number of conclusions as follows:

1. The classification of benefits granted to employees and workers according to the government accounting system differs from the classification stated in IAS 19 Employee benefits.
2. The quality of financial reports and statements is an important means of disclosure and communication of financial and non-financial information.

   . The government accounting system does not provide adequate accounting measurement and disclosure about employee benefits. 3

In view of the findings reached at, the current study recommends the following:

 1- Giving due importance to what was stated in the International Accounting Standard regarding the classification of the benefits granted and the adaptation of the government accounting system to those classifications.  

2- Enhancing the awareness of management and employees in the economic unit of the importance of preparing financial reports and statements.   

 3- Working on adapting the government accounting system to keep pace with the requirements of international accounting standards by adding new sub-accounts to the accounting guide and creating a plan for new sub-accounts to the accounting guide and creating a plan for employee benefits.

Abstract

Sustainable supplier selection is an essential part of the decision-making process in sustainable supply chains. This choice is focusing on social, economic, and environmental criteria in evaluation of suppliers. Sustainable supplier selection approaches have used both qualitative and quantitative data. Therefore, it is meaningful to use scientific methods that treatment both quantitative and qualitative data, as well as multiple criteria. 

Analytical network process (ANP) is a one of the important multi-criteria decisions –making approaches.  Also, the ANP technique is a general form that allows possible independency among criteria factors. This paper aims to select the best suppliers using an (ANP) approach which helps decision-makers to reach the best strategy with correct decisions. Using ANP each criterion has its assign weight, which reflects its importance for the process of comparison between alternatives to suppliers. The presented approach consists of the three main steps:  the first step is to identify the criteria used in the comparison process between suppliers, the second step is to identify the decision matrix using AHP and the third step is to construct the super matrix and limiting super matrix and compare between the alternatives, and rank them from the best to the worst through using ANP. This work has used the data as in [30] which represents data for a company that has four suppliers and five criteria. The results show that the best supplier is supplier 2, which has weight equal to 39%. Also, our results are matching the AHP result that is presented in [30]. Moreover, this work can be extended for future work using fuzzy environment and real application such as Iraqi oil companies.

Abstract

Given the growing public debt burden and the volatility of global oil prices — the primary source of budget revenues — this study examines the economic impact of public debt on sustainable development in Iraq from 1990 to 2022. Using modern econometric models and quarterly time series data, the research analyzes the relationship between domestic and external public debt, economic growth, and sustainable development.

The study aims to identify the short- and long-term effects of public debt on growth and sustainability and clarify how oil price volatility affects this relationship. The results indicate that domestic debt has a less negative impact than external debt. While external debt supports expenditures in the short term, it increases long-term risks due to repayment obligations. The results also indicate weak links between high debt and sustainable development outcomes, reflecting the inefficient use of borrowed resources. Heavy reliance on oil revenues exacerbates the economy's vulnerability to external shocks. The study concluded with a set of recommendations: adopt wise debt management strategies; direct borrowing toward productive and developmental sectors; enhance transparency and institutional efficiency; diversify the economy to reduce dependence on oil; and cooperate with international financial institutions to design debt sustainability policies consistent with the Sustainable Development Goals.

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

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

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

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

Abstract

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

The aim of the research is to clarify the concept of prohibited information and to diagnose the degree of confidentiality in it, as the concept of that information, its characteristics, the scope of its use and the effect of its announcement affect the returns and trading volume. The research problem focuses on measuring the extent of Iraqi banks’ commitment to confidentiality of prohibited information and not disclosing it until the time of its announcement, as well as the extent of the response of the Iraqi Stock Exchange to the content and timing of its announcement. significantly in the success of the banking business. The research Ended with conclusions, the most important of which is that prohibited information is one of the most dangerous sort of information, which in the event of misuse leads to a loss of confidence among investors, shareholders and the public. Information security There should be no diversity in the individuals who use the system and focus on a specific category in dealing with the system.

Abstract

The research problem represented by that Sudanese companies and financial institutions are exposed to many audit risks that hinder their continuity and the achievement of their objectives, which prompted these companies, financial institutions and those in charge of organizing the auditing profession to search for modern and contemporary methods of auditing to reduce these risks.
The maim of the research is to present a conceptual framework for contemporary trends in auditing, with an indication of their importance in determining the audit risks.
The study relied on the field and investigative method, and the questionnaire was adopted as a means of collecting data. The statistical method was also used to analyze the data using the Statistical Package for Social Sciences (SPSS).
The research reached several results, including: The environmental audit helped to give a clear Vision of the impact of environmental activities on the financial values of the project. The strategic audit, led to fewer errors, which increased confidence in the financial reports. Quality audit facilitated access to more accurate audit evidence and better performance of the audit process. The application of peer audit, helped ensure compliance with the ethics and conduct of the profession. The study also recommended a number of recommendations, including: The National Audit Bureau should pay attention to activating contemporary trends of auditing because of their effective role in reducing audit risks and the positive results that these trends achieve on the performance of the audit process. The necessity for accounting and auditing firms to pay attention to professional requirements and competence due to their importance in promoting contemporary auditing trends.