Search Results for Economics

Abstract

Sovereign wealth funds are among the most important financial instruments used by rentier economies to manage financial surpluses generated from the exploitation of natural resources, particularly oil, with the aim of achieving macroeconomic stability and enhancing long-term financial sustainability. The importance of these funds is particularly pronounced in economies characterized by a high degree of dependence on oil revenues, given the cyclical fluctuations these revenues are subject to due to changes in global oil prices. This research aims to conduct a comparative analysis of sovereign wealth fund models in a number of rentier economies. This research also aims to analyze the current state of oil surplus management in Iraq and assess the challenges facing the effective utilization of these surpluses within an institutional and investment framework. The research employs a descriptive, analytical, and comparative approach, analyzing leading international experiences in sovereign wealth fund management and evaluating their potential application in developing a suitable model for the Iraqi economy. Furthermore, the research analyzes the relationship between oil surplus management and economic stability, considering potential future scenarios for global oil markets.

Abstract

This research analyzes an important topic, namely how to address the phenomenon of unemployment and reduce its prevalence by attracting qualified individuals and raising the level of employment of the national workforce to appropriate productivity levels. Unemployment has begun to affect important sectors within the country due to its various repercussions, but addressing it cannot be done quickly; rather, it requires time and gradual measures. Iraq needs to create new job opportunities and attract qualified individuals and graduates from technical, engineering, medical, and other colleges, in order to stimulate the national economy as a whole. Today's world is witnessing many significant negative social impacts, including family disintegration and rising crime rates. To achieve economic balance and improve the quality of human life, sustained efforts should be made to create a supportive environment through education, continuous training, healthcare, and social protection networks. These measures can contribute to promoting economic growth and productivity, as well as innovation and creativity. This includes adopting strategic policies for talent management, harnessing the potential of young people, developing competencies, and aligning employees' skills to create coordination and coherence with the organization's objectives, while also improving the organizational environment.

Abstract

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

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

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

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

Abstract

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

Abstract

Given the great importance of financial stocks and their significant role as one of the financial assets used in building the optimal investment portfolio, they are exposed to many risks, the most important of which is the decline in their market value. Therefore, our study addressed the reverse split method as a financial method used to raise the prices of financial stocks with low prices. A sample of Iraqi banks that suffer from A decrease in the level of share prices of (14) Iraqi banks for the period from 6/2014 to 6/2024, as the research aims to know the extent of the ability of the reverse segmentation method in building optimal investment portfolios when implementing the reverse segmentation, and two sides of the reverse segmentation were taken, which are the positive side represented by the rise in prices, as well as the negative side represented by the decrease Stock prices when implementing the reverse split, and the research aims to know the effect of this method on the returns and risks of stocks after its implementation, especially the returns and risks of portfolios that were built based on the cut rate as well as the performance of these portfolios, as it was found that the effect of the reverse split of stocks was found whether at a rise in the price level or at a fall in stock prices after its implementation, and that the returns The risk levels increased more when prices rose after the reverse split than when prices fell. The research results also showed that the optimal portfolio’s return when prices rose after the reverse split was higher than the portfolio’s return after the price decline. However, the risk of the optimal investment portfolio when prices fell after the reverse split was higher, the risk of the investment portfolio is higher when prices rise after implementation. The reverse split did not play any role in improving the performance of the investment portfolio whether prices rose or fell. Therefore, investment portfolio managers who seek to achieve high levels of returns regardless of the level of risk associated with those returns should buy shares of banks that implemented the split decision. Reverse, and this requires the management of the Iraq Stock Exchange to include the reverse split within the procedures in effect in the Iraq Stock Exchange.

Abstract

This study presents a machine learning-based framework for predicting and analyzing student academic performance using behavioral, psychological, demographic, and digital learning features. The dataset consists of 14,003 student records collected from higher education institutions in 2024 and obtained from Kaggle. It includes 16 variables covering study behaviors, engagement patterns, learning resources, psychological factors, and demographic characteristics. The target variable (response) was Final Grade, which was categorized into four performance levels: Low / Fail / Poor performance, below average performance, Good / Average performance, and Excellent / High performance, representing overall academic performance. Three machine learning algorithms XGBoost (Extreme Gradient Boosting), CatBoost (Categorical Boosting), and Support Vector Machine (SVM) were applied to classify student performance levels. The models were evaluated using confusion matrices, accuracy, F1-score, MCC, R², RMSE, MAE, and feature importance analysis. Results show that XGBoost achieved the highest performance (99.96% accuracy), followed by CatBoost (99.82%) and SVM (98.96%). Analysis of the importance analysis revealed that Exam Score is the most influential predictor across all models. The study highlights the effectiveness of advanced machine learning techniques in predicting academic success and supporting data-driven educational decision-making.

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

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

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

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

Public spending is one of the most important tools used by governments to achieve their economic and social goals, studying the relationship between public spending and inflation in Iraq is one of the important and vital topics, especially in light of the challenges facing the Iraqi economy such as oil price fluctuations and thus fluctuations in financial revenues, and the correct public spending management through which inflation rates can be monitored and controlled.

The research aimed to measure and analyze the impact of public spending on inflation in Iraq through the use of modern standard methods where the threshold model was used (Threshold Regression), as the research found that there are four thresholds during the research period, in the first threshold the relationship was positive between public spending and the inflation rate when the inflation rate is less than (3.699%), and that the increase in public spending by one unit It will lead to an increase in the inflation rate by (0.040%) before reaching this threshold, but in the value of the second threshold of inflation and after exceeding the rate of (3.699%), it is less than (4.399%) and that increasing  public spending by one unit will also lead to an increase in the inflation rate by (0.216%) before reaching this threshold, while the third threshold for the inflation rate after exceeding the rate of (4.399%), which is less than (6.399%) and that Increasing public spending by one unit will lead to an increase in the inflation rate by (40.26%) before reaching this threshold, while the fourth and last threshold for an inflation rate is greater than or equal to (6.399%), and that increasing public spending by one unit will lead to an increase in the inflation rate by (0.419%) before reaching this threshold. The research concluded with a number of proposals, the most prominent of which is the need for decision-makers to follow up the levels of public spending carefully at low spending levels. There may not be a significant impact on inflation in the future, and monitoring spending at high levels, there may be a significant impact that requires arbitrary policies to prevent hyperinflation.

Abstract

The research aimed to measure the negative impact of monetary shocks on the capital adequacy of the Iraqi banking sector for the period 2004-2022 using the Threshold Regression Model. The results of the research showed that there is an impact of the variables of monetary shocks (money supply, exchange rate, interest rate, index number). (prices) on the (banking sector capital adequacy) index. The most important findings of the research are that the banking sector capital adequacy at the threshold is less than 2.8984929 trillion. There was a positive impact of the money supply shock on the banking sector capital adequacy. However, when capital The banking sector is confined between 7.6688449 and 2.8984929, so the effect of the money supply shock on the capital adequacy of the banking sector is positive. However, in the third system, when the capital threshold is less than 11.73928 and greater than 7.6628449, there was a negative effect for both (the interest rate shock and the supply shock) at a significant level. 5%, while there was a significant positive effect of the exchange rate shock, and in the fourth system at the capital threshold greater than or equal to 11.73928, there was a negative effect of the price index shock at a significant level of 5%, while here there was a significant positive effect for both (the interest rate shock and the money supply).

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

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

Abstract

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

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

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

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

Abstract

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

In light of the importance of stocks, whose investment and trading play a fundamental role in stock market activity, it is therefore necessary to show importance in evaluating and predicting the prices of these stocks in the future. In light of the changes in economic conditions and the difficulty of forecasting, this research dealt with one of the financial methods represented by (valuation multiples) with its six models for forecasting and evaluating stock prices and applying them to real data in the Iraqi Stock Exchange by taking a sample of the banks listed on the Iraqi Stock Exchange, which are banks ( Assyria, Baghdad, Iraqi Commercial, Business Gulf, Iraqi Investment, Al-Mansour, Sumer) which are continuing within the market activities by publishing their annual share prices, as the research aimed to determine the accuracy and closeness of the banks’ evaluation of their share prices to the market prices through the use of (valuation multipliers) For the period from (2016-2020) up to the predicted year, which is 2021, and then comparing it with the market price for the year (2021), which can greatly affect investment strategies and market activity. In addition, the relationship between the two values was tested through the nonparametric test, Mann-Whitney, in proportion to the selected sample. In light of this, the research reached a set of conclusions, the most important of which is that some of these banks are valued higher than their market value, and some are equal to or lower than the market value. Which resulted in the fact that there are no significant differences between the real value calculated by valuation multiples and the market value of the stock according to statistical tests.

Abstract

This paper aim aims to predict the quantities of water needed in the city of Baghdad for the next 10 months. This paper focuses on potable water, based on the time series data of the water consumption phenomenon in the city, which was obtained from the Ministry of Water Resources, specifically the Baghdad Water Department. Statistical forecasting techniques were used on the monthly water consumption data for the city of January 2014 until May (2024, a total of 125 months, and that is Baghdad in the period from to reach an estimate of the quantities needed by the city of Baghdad in the future. Curve Estimation and Linear Regression forecasting techniques were used, such as linear regression analysis and the Box - Jenkins (ARIMA) methodology, to obtain the best water consumption model in the city of Baghdad and the most accurate. In This paper we concluded that it is the best model suitable for predicting monthly water consumption in Baghdad city is (3,1,1) ARIMA among the models proposed in the Box-Jenkins methodology in terms of accuracy measures and (Mean Absolute Percentage Error) which reached (2.44-MAPE).While the (Mean Absolute Percentage Error) for the Simple Linear (MAPE=8) Quadratic Regression model and the Quadratic Regression model were also found, the research concluded that monthly consumption will increase in the city of Baghdad, when compared to Between the actual values ​​and the predictive values ​​of the methods used in the paper to predict the future. Finally, it is recommended to take the necessary measures to limit water consumption in the city, through pricing, awareness, education, intermittent supplies and other measures that preserve water resources and achieve sustainability.

Abstract

The Iraqi economy has known the phenomenon of foreign currency substitution since the eighties, with the increasing deterioration of the value of the Iraqi dinar and the appearance of signs of rapid inflation. Its actual expansion began with the phase of imposing the economic blockade in the nineties. Despite the decline in inflation rates following the phase of the economic blockade, the political, economic, and security turmoil After 2004, it was negatively affected by high inflation rates, especially during the period (2004-2007), which was reflected in the use of the US dollar as a tool to measure future payments, then a store of value, and then a medium of exchange in transactions that take place locally. Our study attempts to identify the phenomenon of foreign currency substitution in all its meanings and its relationship to inflation. Verifying the phenomenon of foreign currency substitution and determining its reality in the Iraqi economy during the period (2004-2022) In order to achieve the goal, the study adopted the inductive approach in analyzing the phenomenon under study, used the descriptive analysis method, and chose the correlation model to analyze the data and reach the results. After following the International Monetary Fund index in measuring foreign currency substitution represented by dividing deposits in foreign currency by the broad money supply, the study concluded There is a direct relationship between the inflation rate and the rate of foreign currency replacement in the Iraqi economy, with a strong direct correlation rate of (0.70) Therefore, the phenomenon of foreign currency substitution must be taken into consideration and the necessary measures taken to reduce it, especially through policies to stabilize inflation rates at low levels and search for another way to price crude oil instead of the US dollar, and let it be a basket of foreign currencies in order to reduce the linkage of the Iraqi economy to the dollar

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

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

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

Abstract

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

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

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

Abstract

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

Abstract

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

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

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

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

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

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

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

Abstract

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

Abstract

    The research deals with post-war economics: economic problems, recovery and stability policies for post-war economies with a reference to Iraq for the period 2000-2019, as it clarifies the terms related to post-war economics, and its importance to international organizations that often resort to intervention in order to achieve peace in conflict areas, It also deals with the motives leading to war, and the factors that stand behind them, and the research stands on the most important economic effects of the conflict, and the economic problems faced by countries in the post-conflict phase in order to determine the best ways to address them. The war, while the second topic deals with the economic effects of the conflict, while the third topic deals with recovery and stability policies in the post-conflict phase, and the fourth topic deals with economic growth and indicators of economic reform in Iraq, and the research ended with a set of conclusions and recommendations.

Abstract

Economic diversification is a major concern for economists and policymakers alike. Various countries strive to achieve the highest levels of economic diversification in their economic programs. Economic diversification is also crucial for poverty reduction in Iraq, particularly through developing and creating job opportunities by expanding the agricultural, industrial, and renewable energy sectors. This study attempts to present an approach to economic diversification policies and addressing and reducing poverty in Iraq, based on theoretical principles from modern economic literature and objective data from the Iraqi economy. This includes examining the phenomenon of poverty, efforts to combat it, and the potential for economic diversification within the general budget and financial system. This forward-looking vision can be used to develop a policy that contributes to economic diversification, thereby mitigating economic fluctuations, achieving stability, increasing economic growth, and eliminating unemployment and, consequently, poverty The research problem adopts the topic that Iraq is one of the quartile countries that depend on a single economic resource, namely oil, to finance public spending. In the event that the macro economy is exposed to external and internal shocks such as the decline in oil prices, in addition to the mortgage crisis, as well as the COVID-19 pandemic, this will lead to a state of financial deficit. Therefore, it is better to rely on economic diversification, which does not allow the economy to be subject to sectors that use raw materials, and to expand economic activities, renewable energy, increase competitiveness, and create added value for the economy as a whole, which leads to reducing poverty.

Abstract

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

Abstract

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

Abstract

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

Abstract

The research seeks to determine and measure the effectiveness of the supervisory controls adopted in the National Bank of Iraq in reducing the operational events related to electronic systems in terms of the number of events and the size of the losses resulting from them, through the use of the inductive approach in terms of examining data on operational events and supervisory controls in the years 2020 and 2021 and applying theoretical concepts. Which were discussed to evaluate the effectiveness of internal controls in reducing operational risks. As a result, the study reached a number of conclusions, the most important of which is that internal controls contribute to reducing the number and size of operational events related to electronic systems and maintaining them within acceptable risk limits

Abstract

Cash management, in general, is one of the most important matters that management should follow up, due to its effective role and importance in improving the financial performance of companies. The research aims to measure and know the impact of free cash flow on the market value of business establishments.  A modern measure of their financial performance by mentioning its data in a special list like the rest of the lists.  The research came to show the impact of free cash flow on the market value of business establishments by demonstrating the importance of using free cash flow indicators in industrial companies listed in the Iraq Stock Exchange by conducting an applied study that seeks to reach a predictive model for the market value of these companies, and represents the research community in industrial companies.  Listed in the Iraq Stock Exchange, and the research sample was represented in (6) companies that were selected from among (19) companies listed in the Iraq Stock Exchange, due to their compatibility with the research requirements and the period from (2004-2019), and a set of indicators were used.  Financial [earnings before taxes and interest (1-tax) + amortization and depreciation - capital expenses), (closing price multiplied by the number of shares)] as well as using a simple regression model to find out the effect of the independent variable on the dependent variable individually and for each company and using the statistical program (  Minitab 17), and the research concluded that there is a statistically significant effect of free cash flow on the market value of business establishments in general in the model, as well as that there is no effect of free cash flow on the market value  Protective for business establishments in some companies.

Abstract

The syudy aims to analyses the impact of the foreign exchange window on the exchange rate of the iraqi dinar for the period 2003-2021. rentier economies that suffer from inefficient traditional channels for the transfer of monetary policy to the real sector due to their disrupted economic structure and heavy dependence on imports to meet domestic demand apply direct instruments such as the foreign exchange window. the exchange rate is a critical tool used by the monetary authority to maintain price stability and target inflation. the foreign exchange sale window is an effective mean of directly affecting the exchange rate and is an interim tool for crossing a transitional period and ensuring monetary stability during this period. the research concluded that the foreign exchange window affects the exchange rate of the iraqi dinar and this effect was uneven during the study period. the results of the study showed that the exchange rate of the iraqi dinar responded to the monetary authoritys porcedures of employing part of the reserves to maintain its stability during the period 2003-2010 while the period 2011-2020 showed a weak response to the central bank interventions and thus higher gap between the nominal and parallel exchange rate.

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

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

Abstract

The research aims to highlight the role of private banks in promoting social responsibility, using a sample of three international and Arab commercial banks that have a social role in the society in which they operate. The research problem is represented by answering the following question: What is the reality of private banks’ commitment to the reality of social responsibility and what is their social responsibility? The importance of the research lies in the vital and effective role of the banking sector’s social responsibility towards society. The research seeks to achieve the following goals: clarifying the aspects of social responsibility and its important dimensions on the banking sector and identifying the effects of the social responsibility of these banks on society. The research is based on the hypothesis that: There is a relationship between the social responsibility of the banking sector and activating the developmental role of banks. The deductive approach was adopted to move through the study of the phenomenon from the general to the specific, based on the descriptive method as one of the methods of economic analysis. The research also reached a set of conclusions, the most important of which are: The social responsibility of banks expresses the mechanisms through which banks’ compliance with laws and standards can be guaranteed and monitored. And international rules on a voluntary basis. The research also presented a set of recommendations, the most important of which is: An independent department should be allocated for social responsibility in various banks, with the following functions being exercised: organizing volunteer efforts inside and outside them, planning and implementing social responsibility activities, measuring performance, evaluating practices, and preparing periodic reports. And dissemination, coordination with governmental and private institutions locally, internationally and regionally).

Abstract

Capital structure is considered a fundamental topic in the field of financial management due to its vital role in supporting corporate financial decisions and its direct impact on financial performance and returns. This study aims to analyze the role of capital structure indicators on abnormal stock returns, with a specific focus on industrial companies listed on the Iraq Stock Exchange, as these returns serve as important indicators of market efficiency and the influence of financial decisions.

The study addresses the relationship between the components of capital structures such as debt and equity—and deviations in stock returns from expected values. These deviations may reflect unexpected opportunities or additional risks borne by investors. The research problem was formulated through inquiries into the impact of the financing mix used by companies on abnormal returns, as well as the extent to which these returns are affected by financial risk and the environmental challenges faced by the Iraqi market.

The significance of this study lies in its attempt to explain how changes in financial leverage influence abnormal returns. It also provides practical indicators that enhance the efficient use of financial resources and help investors gain a better understanding of how to evaluate their returns and expectations based on the components of capital structure. Furthermore, the study seeks to offer insights and recommendations that support financial decision-makers in choosing a balanced capital structure that contributes to growth and risk reduction. The study adopts an analytical approach that integrates theoretical foundations with empirical measurement of financial leverage indicators and abnormal returns, by analyzing data from a sample of listed industrial companies.

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

The global economy is going through multiple unexpected events and changes that will affect the banking sector, and therefore it is imperative to search for a tool that helps protect the banking institution and the banking sector, especially after the recent global financial crisis, as stress tests appeared, which in turn support management Risks in detecting banking risks before they arise, and therefore these tests give a dose of immunity to the banking community to protect it from expected and unexpected events. The research concluded that the banking stress test scenarios have partially affected the efficiency ratios that the banks have in the research sample, due to the durability of their financial suitability. Banks should apply the tests periodically and consider them as a shield that protects them from external influences.

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 United Arab Emirates has established a distinguished economic and social model characterized by its ability to keep pace with rapid technological and digital transformations, as well as its continuous expansion in investment and development activities. Despite this progress, the UAE remains vulnerable to fluctuations resulting from global economic crises, including the COVID-19 pandemic, which had a substantial impact on financial markets, liquidity levels, and capital mobility.

  This study examines the structural characteristics of the UAE economy and its development policies through key macroeconomic indicators, namely gross domestic product (GDP), the inflation rate, and the public debt ratio. It then analyzes the impact of the COVID-19 crisis on the UAE banking system by focusing on Emirates NBD Bank and First Abu Dhabi Bank, based on selected financial indicators, including net profit, return on assets (ROA), and return on equity (ROE).                                                                                          

              Among the most important conclusions reached by the study is that the COVID-19 crisis revealed the resilience and efficiency of the UAE banking sector in dealing with the pandemic and achieving an early recovery. This resilience contributed to financial stability and superior profitability for both banks. However, the pace and nature of recovery differed between the two institutions. Emirates NBD Bank achieved the highest levels of profitability and return on assets, while First Abu Dhabi Bank maintained steady growth, reflecting the adoption of a long-term risk management strategy. This diversity in banks’ policies contributes to the creation of a balanced banking system capable of effectively coping with crisis.                                                                          

           As for the key recommendations, the study emphasizes the need to strengthen the role of the banking sector in raising public awareness, as well as monitoring the damages suffered by customers in the aftermath of crises, giving due consideration to their interests, and ensuring the protection of their rights through a comprehensive set of regulatory and supportive measures.     

Abstract

This research aims to demonstrate the effectiveness of the use of viral marketing in improving marketing performance for the purpose of helping the tourism companies in question to adopt the use of viral marketing in a way that contributes to enhancing marketing performance, which is the problem for the companies surveyed in. Viral marketing and marketing performance), and to determine the extent of the tourism companies’ commitment to the application of viral marketing. The data was collected by distributing a questionnaire prepared for this purpose, as the research community consisted of 22 tourism companies operating in the city of Baghdad. In order to reach the results that achieve the goal of the research, two main hypotheses were formulated, four sub-hypotheses were branched from each hypothesis, which were tested by a set of descriptive statistical tools (arithmetic mean, standard deviation, and coefficient of variation) and inferential statistical tools (Spearman and Guttman coefficients). The researcher reached a set of conclusions, the most prominent of which were: that the surveyed tourism companies use viral marketing to improve marketing performance, but insufficiently, in addition to that they do not use the information variable to improve their marketing performance, and based on the above, the researcher recommends tourism companies to pay attention to information in a way It suits its orientation and improves its viral marketing by creating social networking sites that motivate its current and prospective customers to acquire its tourism services by promoting new services, organizing competitions, offering offers, and rewards on its website or website in social media programs.

Abstract

The research aimed to identify how to build models for selecting the optimal mix of investment portfolios, as well as presenting the stock returns of fifty-four companies listed on the Iraq Stock Exchange to facilitate investors' choice of the best investment alternatives by comparing stock returns with the financial market returns. Using monthly data spanning the period from March 2020 to May 2024, the research examined fifty-four companies listed on the Iraq Stock Exchange, covering all traded sectors. The research also demonstrated the importance of beta analysis (β) in classifying stocks into defensive and offensive, which helps investors build balanced financial portfolios that manage risks more effectively. The research reached several conclusions, the most important of which is that the pricing of capital assets depends on two important factors: the risk premium and the beta value. Consequently, any increase in either of these factors will be directly reflected in the prices of corporate assets.

Abstract

This research aims to analyze the extent of companies' compliance with International Auditing Standard 265 (ISA), which requires management to report deficiencies in the internal control system. The research focuses on the overlap of this standard with the elements of the internal control system according to the COSO model. It also studies the relationship between compliance with the standard and the efficiency of the control system, with a focus on the control environment, risk assessment, control activities, information and communication, and follow-up. The research reviews the challenges facing companies in implementing this standard. The research concluded that compliance with Standard 265 enhances the effectiveness of the internal control system. which enhances confidence in financial reports and reduces the chances of corruption and operational errors, and that failure to identify objectives and analyze risks leads to major gaps in internal control systems, and that relying on risk assessment principles in the COSO framework enhances banks' ability to identify weaknesses and material risks and address them effectively. and provides recommendations to enhance its implementation by encouraging internal and external communication through establishing effective communication channels within the banking sector for the purpose of accurately transmitting information and improving the communication process with external parties with the aim of ensuring that all parties are committed to their responsibilities

Abstract

The establishment of private universities has become one of the means to spreading university education and expanding it in the Iraqi society within the framework of the university education strategy to expand education and this type of education is encouraged at the government level according to a philosophy that stems from the principle of integration between government education and private education and considering the latter is one of the complementary substitutions to public university education.
One of the most important advantages of private university education is that it gives greater freedom to choose colleges and scientific specializations according to the desire of the students who are applying to study in private universities.
The most important conclusions of the research are that private universities do not suffer from the problem of disguised unemployment sometimes as they often adopt flexible administrative structures that ensure high performance efficiency for all of their affiliates and on the contrary they take all necessary measures against persons whose performance does not rise to the required level in terms of administrative, and scientific levels.
Among the most important recommendations of the research are the values of private colleges and universities to gain the confidence of the citizen so that it competes with public university education, promotes it, and encourages private education according to a philosophy that stems from the principle of integration between government education and private education.

Abstract

The research aims to study the impact of the marketing intelligence system in achieving competitive advantage in the research community and to identify the reality of the application of the marketing intelligence system in it, as the study included two variables representing the independent variable marketing intelligence in its dimensions (customer understanding, market analysis, product intelligence, competitor monitoring) while the dimensions of the dependent variable were the competitive advantage (cost, quality, flexibility, delivery). The research relied on the questionnaire for the purpose of collecting primary data as the research community was represented in Al-Nasik Islamic bank for investment and finance in Baghdad was also selected the intentional research sample consisting of (29) manager in the bank, has been used in the research a set of statistical tools to process data using the program (SPSS V. 26). The study reached a set of conclusions, the most prominent of which was the existence of a positive relationship and a positive impact of the marketing intelligence system in achieving the competitive advantage of Al-Nasik Islamic Bank, and a set of recommendations were made, most notably: The necessity for the bank management to realize the importance of product intelligence by reviewing the services it provides, their quality and pricing methods to suit the needs and desires of customers and what the marketing environment imposes in light of the intense competition.

Abstract

This study highlights the vital role played by electronic banking in enhancing financial inclusion in Iraq, considering the challenges facing the financial sector—particularly the limited integration of large segments of the population into the formal banking system. The study is based on a problem concerning the limited role of electronic banking in expanding financial inclusion and seeks to evaluate its actual contribution in this field.

The study aims to diagnose the current state of electronic banking in Iraqi banks, determine the extent of the spread and usage of the services provided among the public, and measure the impact of these services on financial inclusion indicators—such as increasing the number of bank accounts and facilitating access to credit and other financial services. It also reviews the challenges hindering the spread of electronic banking, whether related to infrastructure, the regulatory framework, or the lack of awareness and trust among users.

The study adopts a descriptive-analytical approach, relying on official data issued by the central bank and commercial banks, in addition to an inductive approach that traces the relationship between the development of electronic banking and financial inclusion indicators. Despite the persistence of some geographical and social gaps, the study recommends the need to develop digital infrastructure, enhance financial literacy, and update regulatory frameworks to keep pace with the digital transformation of banking in Iraq.

Abstract

The aim of this research is to try to shed light on the effectiveness of the work of banks when approving mergers between them, to identify the extent to which the banking system benefits from banking mergers, as it is one of the important means of raising the effectiveness of the banks’ performance and increasing their financial capabilities as a step to encourage banks to merge with each other.

Banking merger has repercussions on the performance of the banking sector in improving the level of profitability and banking liquidity.

The research relied on the deductive approach by monitoring and studying some international experiences, (evaluating the experience of the merger of First Gulf Bank with SABB Bank, and financial data were taken two years before the merger and four years after the merger) and (evaluating the experience of the merger of First Gulf Bank and National Abu Dhabi, and financial data were taken. Two years before the merger and four years after the merger) and he also used the quantitative method by using financial indicators to reach the results of evaluating these experiences.

The research reached a set of conclusions, the most important of which is that the merger had positive repercussions on the banking performance of liquidity indicators, while it had a negative impact on profitability indicators. There is a noticeable increase in the customer base and an increase in banking capital

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 analyse the impact of using clean energy on climate change management, by identifying the nature and importance of clean energy, and its impact on reducing or confronting climate change, in addition to highlighting successful experiences in a number of developing and developed countries. The study highlighted the experiences of the UAE and Norway, examining their clean energy policies and their success in leveraging the benefits offered by this use. It demonstrated that successful investment in clean energy not only contributes to reducing carbon emissions, but also supports economic sustainability and enhances countries' resilience to the effects of climate change. The study also highlighted the importance of a clear institutional and legislative framework for the success of these transformations. The study relied on a key hypothesis: the use of clean energy has an impact on climate change management. The study concluded that the use of clean energy represents an effective tool for mitigating emissions and building a sustainable future. Renewable energy sources are characterized by their continuous renewal, and therefore are a continuous and inexhaustible source of energy. Climate change is a rapidly accelerating global phenomenon resulting from carbon emissions resulting from various human activities. Oil-producing countries seeking to achieve sustainability do not seek to abandon oil immediately, but rather adopt long-term strategies based on economic diversification, expanding the share of renewable energy, improving resource efficiency, and developing infrastructure in accordance with global environmental standards. One of the most important recommendations reached by the research is the necessity of providing full support and adopting a gradual strategic approach by governments to shift from dependence on fossil fuels to diversifying energy sources while enhancing investment in clean energy projects, by benefiting from the experiences of countries, especially Norway and the Emirates, which maintained their economic stability during the transition process, as well as the necessity of educating decision-makers and society about the importance of using clean energy as an important option to confront the challenge of climate change and achieve a sustainable future.

Abstract

The concept of sustainability is concerned with the indicators that can be relied upon in estimating the sustainability of the economy at the macro level and what is related to it.  Financial sustainability, on the other hand , focuses on public debt and its potential positive effects if used efficiently in financing the resource gap, or negative if Limit yourself to financing current consumption.

As far as the matter is concerned with the Iraqi economy, the rentier nature of the economy has spared the economy from resorting to public debt for the purposes of covering the “gap of resources”, and resorting to it was limited in times of crisis, preserving ad hoc attitude, away from its supposed role in achieving sustainable development. The aim of this paper is to examine the economic implications of financial sustainability and its projection on the Iraqi situation, while the research problem was to investigate the economic significance of the indicators in terms of their qualitative difference in the rentier developing economy such as Iraq.   The paper reached conclusions in correspondence with its problem and hypothesis

Abstract

Information from financial reports is the basis upon which users of financial information make various decisions accounting measurement based on historical cost is objective and reliable but not appropriate, as it reflects past events and does not provide future information, hence the global trend of replacing historical cost with fair value, since the information generated is relevant and reflects the unit's true financial position. The research therefore sought to illustrate the impact of fair value adoption on the quality of financial reporting. The importance of research stems from the importance of quality financial reporting because of its significant influence on decision makers.Given the international trend to replace the historical cost basis with fair value accounting measurement, it was important to examine the ability of fair value financial reporting to provide users of financial reporting with financial information and indicators that are appropriate and useful for good economic decision-making and also to identify underlying causes Behind the trend of preparers of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) to use fair value in accounting measurement. To test the validity of the research hypothesis, the impact of using fair value on the quality of financial reporting was measured by measuring the adequacy of financial reporting at Baghdad commercial bank . The researchers came to several conclusions, the main one being that there is an impact of using fair value on bank activities after its application. They recommended that efforts be made to apply fair value across a wider range of financial assets to include all their assets and liabilities properly according to the International Financial Reporting Standards (IFRS), as the impact may become clearer.

Abstract

The research aims to know the role of business incubators in promoting entrepreneurship, and also aims to identify the level of availability of services (financing services, administrative and secretarial services, legal advisory services, infrastructure services, and marketing services) in the incubator of the Iraqi Ministry of Higher Education and Scientific Research / Department Research and development, and the researcher adopted the descriptive analytical approach in completing the research, and the questionnaire was adopted as a tool for collecting the required data. spss v.24 program. The research reached the most important conclusions, which are the weakness in the level of providing financial services, and this is due to the incubators' lack of financial support for their projects, and also their failure to prepare their budget, which may have an impact on that.

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

This research aims to reveal the role of Iraqi universities in preventing drug abuse. The main issue revolves around understanding the contribution of universities in combating this phenomenon. The study, using descriptive and analytical methods, found that universities play a significant role in spreading awareness, conducting workshops on the dangers of drugs, and creating prevention programs for students. Additionally, universities should collaborate with the General Directorate for Drug Control in Iraq and encourage research to keep up with developments in drug prevention to protect students.

Abstract

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

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

Abstract

This study examined the impact of a rentier economy on the independence of monetary policy in Iraq after 2004, considering Iraq as a rentier state that relies heavily on oil revenues. The study included an analysis of the relationship between the rentier economy and monetary policy, as well as the effects of the rentier economy on the independence of monetary policy. It found that dependence on oil to finance public expenditures leads to a reduction in monetary policy independence.

The results showed that the rentier economy has a significant impact on the independence of monetary policy in Iraq, and that there is a pressing need to diversify the economy and reduce reliance on oil in order to mitigate the risks arising from fluctuations in oil prices, which affect state revenues. Consequently, when the government faces a deficit, it compels the central bank to adopt an expansionary monetary policy to finance this deficit, which in turn undermines monetary policy independence.

The study reached a number of conclusions and recommendations that the researcher believes are aimed at strengthening the independence of monetary policy in rentier states.

Abstract

This research aims to demonstrate the importance of entrepreneurship in the Hashemite Kingdom of Jordan and the State of Malaysia, as interest in entrepreneurship has increased at the present time, due to technological progress and the competitive environment of local, international and global projects that had a great impact on the business environment. Entrepreneurship is important in the growth of the economy The country at the macro level and on the growth and expansion of projects and their access to material and financial resources, in order to gain customer satisfaction, increase profitability and market share, and small and medium enterprises can only thrive in a society in which there is an entrepreneurial spirit, love of free work, willingness to take risks, adopt new ideas and understand the mechanisms of competition In the global market. The research problem arises in showing the level of entrepreneurship in Jordan and Malaysia, and this will be done through three sections, the first one includes the theoretical side of the research, and the second topic includes an analysis of the experiences of the Hashemite Kingdom of Jordan and Malaysia, and the third topic includes an analysis of Jordan’s data on entrepreneurship

Abstract

The process of pricing bank loans is one of the most important sources for the bank’s
revenues, as loans represent a large part of the bank’s assets. The research aims to measure and
know the impact of bank loan pricing indicators on credit risk. When the bank sets a high interest
rate, this leads to a loss of customers by going to other banks to obtain loans, and if a low interest
rate is set, this leads to a loss for the bank. Therefore, banks should use modern methods of
pricing bank loans. The research community represents the banks listed in the market. Iraq Stock
Exchange. As for the research sample, it consisted of 8 banks that were selected from among 24
banks listed on the Iraq Stock Exchange that meet the research requirements, and for the period
(2006-2015), and a set of financial indicators were used (return on net funds used, weighted
average cost of capital, Z-Score Profitability objective) Measurable research variables .

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

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

The research aims to demonstrate the importance of the economic business environment and the restrictions imposed on banks in general that may limit banking activity. Banks have to analyze the environment in which they intend to work in order to know these restrictions and analyze them in order to be able to adapt to them. Without banks analyzing that environment, they will not be able to continue their activities, .The research problem arises in highlighting trends that restrict banking activity in Iraq, and this will be done through three sections .The first introduced a profile of business environment in Iraq, while the second investigated the main features of the banking system .As for the third topic, it includes an assessment of the banking activities in light of the general economic business environment. Relevant Indicators showed that there are external variables inherent in the general business environment that affect banking activity both directly and indirectly.

Abstract

The research aims to analyze the complex paradox between the necessity of expanding the use of clean and renewable energy sources as a primary objective of sustainable development, and the inherent risks associated with using lithium-ion batteries (LiBs) as high-reliability and high-efficiency energy storage devices, given the intermittent nature of renewable energy sources. The research problem was summarized by assessing the capacity and flexibility of international measures and policies aimed at achieving sustainable development in confronting the inherent risks and challenges arising from the use of these batteries. The most prominent findings indicated a significant and growing negative impact on the (social, environmental, and economic) advantages achieved by expanding clean and renewable energy production. Consequently, there are negative repercussions on the (economic, social, and environmental) dimensions of the sustainable development process. The most important recommendations strongly emphasized the necessity of enacting legislation to regulate the management of this type of hazardous waste. Furthermore, they stressed the need for adequate support from stakeholders, particularly producers, to ensure that the current poor regulation and management of these practices do not cast their heavy shadow onto governments in the future, compelling them to deal with the resulting crises.

Abstract

The research aims to clarify and define sovereign wealth funds and their importance in preserving oil wealth revenues for the future while ensuring their equitable distribution for the future of future generations, as well as proposing an objective vision or drawing an integrated picture of the possibility of creating a sovereign fund for Iraq by preparing the general structure of the fund with the creation mechanism for that All of the justifications for the creation of an Iraqi sovereign fund and its importance and the objectives of the Iraqi sovereign fund were mentioned, as well as the possibilities of employing sovereign wealth funds in managing the financial crisis in Iraq. Economic represented by restructuring public spending in favor of investment spending, activating the role of non-oil revenues in financing the budget and addressing corruption, which is a structural factor that must be addressed.

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 study aims to find the relationship between internal auditing of the quality of sustainability reports and the quality of financial reports after auditing, and the extent to which banks respond. Based on the changes resulting from stakeholders and their pressures on an ongoing basis  To come to the conclusion that the preparation of high-quality sustainability reports has a significant positive correlation with the quality of financial reports after auditing, the correlation between the quality of sustainability reports and the quality of financial reports after audit is conditional on the quality of the audit process. The results of the study showed that Islamic banks rely on reporting principles that focus on the quality of sustainability reports and these principles are particularly important for stakeholders to determine the quality of sustainability reports. the quality of the audit process has an impact on improving the quality of sustainability and financial reports by increasing confidence and credibility of accounting information and the absence of errors, and manipulating accounts, which improves the quality of information, leading to its reliance on decision-making. The study recommended that Islamic banks conduct internal audits based on "quality control" in order to reach a professional and impartial report by the Internal Audit Department that benefits all stakeholders and shareholders, and to apply the six rules of the principles of quality sustainability reports, through full disclosure of information, statement of impacts, assistance to stakeholders or beneficiary clients in decision-making, identification of procedures and the development of proposed hypotheses for the preparation of such disclosures.

Abstract

This study highlights the statement that contributes to the use of information technology applications on Narner in achieving the marketing strategy and did not participate in the search for the descriptive analytical approach in completing the study and answering the main question (Since Narner contributed to the research of information technology when building its marketing? The data was collected by a questionnaire prepared for this agricultural field, as I had conducted an innovative study of ((96) employees (46) employees in Abu Dhabi Bank and (50) employees in a Turkish agricultural bank) working within the researched nick and conducted research in analyzing the questionnaire directors statistically and processing it through the program (SPSS) version 26).

The study reached a set of conclusions, the most prominent of which are: Information technology applications are one of the most important systems that contribute to helping bank management make appropriate decisions for the purpose of achieving a sustainable marketing strategy and choosing the appropriate strategy for it, as information technology keeps pace with the changes that occur in the markets and tracks its movements and sustainable strategies and the availability of important information about customer trends and desires. Thus, it contributes to developing appropriate solutions that help achieve the bank's goals.

Based on the above, we recommend: paying equal attention to all dimensions of information technology (technical, administrative, behavioral, economic, strategic), as it is a complementary activity to each other, and it is not possible to ignore any of them and focus on one of them, as the key to success is the necessity of paying full attention to all its dimensions.

Abstract

The research aims to determine the impact of intellectual capital on the profitability of business organizations, by identifying the availability of intellectual capital requirements with its three components (human, structural and customer) in achieving profitability , the research problem centered on the statement whether there is investment And real employment of intellectual capital in the company, the sample of the research, and the research was applied in Zain Iraq company  for communications, and the researcher adopted the descriptive analytical approach, and the data was collected through the annual report of Zain Iraq published in the Iraqi Stock Exchange and for the years (2017-2019). And based on financial analysis and using personal interviews and field observations, the most prominent findings of the researcher were that the dimensions of intellectual capital affect the profitability of business organizations in varying proportions and in a positive way, and there was a logical justification for accepting the main hypothesis, at the same time, there are decrease in the level of training and development expenses for employees, and increase in the level of turnover of assets, was noted. The company also worked on the research sample to pay attention to attracting competent employees who have great experience in the required jobs, the research concluded with a number of recommendations, the most important of them was realize the importance of intellectual capital and work to develop and maintain it to achieve a high level of profits and also adopt expanded investment policies in order to create returns on their assets to achieve net profits after Tax, which gives more strength to the company.

Abstract

The integration of smart technologies into higher education is rapidly reshaping traditional teaching and learning environments. This study investigates differences in academic performance between students utilizing AI technologies and those who do not, spanning three educational levels: undergraduate, graduate, and postgraduate. Using a simulated dataset of 200 participants, the analysis employed independent sample t-tests, chi-square tests, regression models, correlation analyses, and visualizations such as scatter plots. The findings consistently demonstrate that students who adopt AI significantly outperform their peers, with notable statistical improvements across all groups. Additionally, factors like educational level and age were found to influence outcomes, with younger students and AI users showing greater consistency and higher achievement. Beyond presenting numerical data, the research contextualizes these results within modern digital learning theories, addresses challenges in technological integration, and offers practical recommendations for effectively incorporating AI tools into higher education frameworks.

Abstract

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

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

Abstract

The current research aims, through its chapters, to verify the relationship of influence between the dimensions of the independent variable (IT governance) and the dimensions of the dependent variable (institutional excellence). The research problem was defined in a main question: Is there an impact of IT governance in achieving the European model of excellence in the ministry? The research was applied in the Ministry of Higher Education and Scientific Research in (the Scientific Supervision and Evaluation Authority, Information Technology Department). The researcher relied on the descriptive analytical approach in completing this research by using a questionnaire to collect data from a sample of (148) people, which represents 61% of the community, which numbers (241) employees in (the Scientific Supervision and Evaluation Authority, Information Technology Department). The research reached a set of conclusions, the most prominent of which was the Ministry’s noticeable interest in its institutional excellence, which prompted it to adopt IT governance in general. The most prominent recommendations were the need for the Ministry to focus on improving its institutional and corporate resources, which increases its ability to exchange scientific expertise with institutions in other countries

Abstract

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

Abstract

Dumping is one of the tools of trade policy, and it is one of the tools commonly used among countries in their international economic relations, even after the World Trade Organization banned it in its agreements, when it was established in 1995.
The anti-dumping process is the most dangerous weapon against the liberalization and obstruction of global trade, and with the persistence of this situation for long periods, it has become necessary to follow the anti-dumping policy in most countries, especially the developing countries and especially the Arab ones, to reduce the effects that may affect the process of commercial trading between countries. Coordination between the Arab and developing countries within the framework of the World Trade Organization, in addition to granting real powers to the dispute settlement body with an assessment and study of the degree of damage to balance it with the economic and social damages that affect the exporting country as a result of anti-dumping, as well as the harm affecting the importing country, so it is not fair to address The focus is on the damages of the advanced industrial countries only, and their neglect of what may befall developing countries, and with this research we will shed light on the experiences of some countries with trade dumping, and what caused it.

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 banking sector is one of the sectors most exposed to risks and the reason is due to the nature of the work of banks that is linked to a group of risks directly. Therefore, it is necessary for the bank to have an efficient and efficient internal control through which it can control the bank’s resources from the risk of waste and loss.

Therefore, the idea of establishing the Basel Committee on Banking Supervision came from the banks’ need to strengthen the internal control and increase its solidity to face risks effectively. The increase and exacerbation of global indebtedness, especially in developing countries, so if the banks are committed to applying the requirements of Basel III, this will help reduce risks and control the available resources and reduce.

As for the research sample, it included three private commercial banks, which are the Iraqi Union Bank, Ashur International Bank and Al-Mansour Investment Bank.

  The research reached a set of results, including that the requirements of Basel III came to keep pace with the banks of developed countries, and that it is possible to cover the risks they face from their capital, which in turn represents a challenge for banks of developing countries due to the difficulty of implementing these requirements and that the internal control of banks is in their interest to apply all the requirements Basel III to increase its durability and strength to face the risks it may be exposed to.

The research problem includes the extent to which banks operating in Iraq apply the requirements of Basel III and does the Central Bank of Iraq follow up on the application of these requirements periodically. For banks, the research sample is represented by three private commercial banks: Union Bank of Iraq, Ashur International Bank and Al-Mansour Investment Bank.

The researcher also relied on laws and legislations related to the subject of research, doctoral dissertations and relevant master’s theses, in addition to relevant Arab and foreign books and periodicals. Relationship to the subject matter.

Abstract

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

Abstract

Despite the significant role of small & medium business unit in manufacturing industry in the national economic development, especially in the developing countries, manufacturing industry has suffered from many problems such as, competition development in international markets, rapid advancement of technology and change in consumers behavior, which manufacturing unit small & medium enterprise of Iraq is unable to follow them all. This study aims to examine the role of mediation knowledge management between the IT capabilities and innovation capabilities in earlier studies, which did not involve the study of this mediating role. The technique used for collecting the data of 384 manufacturing industry (SME) in Iraq is quantitative technique with the instrument questionnaire to check the data by the using of (PLS-SEM) Model The finding results indicated that knowledge management was a positive and statistically significant mediating variable between the IT capability and the innovative capacity. Finally, there was a positive statistically significant mediation between knowledge management skills and IT capacities. The impact of mediation between knowledge management capacities and innovation capacities was also being felt. A practical contribution is suggested by the investments that needs to be done in the field of information and communication technology (ICT) that would be used as a strategic axis to promote innovation for SME in Iraq. The model accounted for much of the variance in the two constructs, namely innovation capabilities and knowledge capacities study, explaining the mechanisms that enable SMEs to innovate in Iraq, according to the Resource Based View approach (RBV).

Abstract

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

Abstract

the Iraqi economy suffers from many problems, it is necessary to go to the banking sector to achieve economic growth, Financing productive projects, mitigating and addressing economic problems, especially the problem of the budget deficit, through the issuance of treasury bonds and debt instruments and granting loans and through the use of financial policy tools such as taxes, in order to achieve economic and social goals, It works to adapt the relationship between the levels of public revenues and public spending, and that the banks' goal is to achieve the highest rate of economic and social well-being by reducing the budget deficit, reducing the burden of public debt, reducing the deficit in the trade balance, and reducing unemployment rates Where banks contribute to revitalizing the stock market by buying stocks and bonds, as the bank has become an indispensable institution in any economic system

Abstract

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

Abstract

The economic misery index is one of the indicators that are used to determine the extent of the bad or quality of the overall economic performance and the extent of the economic well-being of the citizens of the country. Iraq due to the economic conditions that the country is exposed to, which was reflected in the time periods included in the study of the misery index in the Iraqi economy. One of the most important findings of the research is that the Iraqi economy went through two important stages during the study period extending from 1990 to 2018 in measuring the economic misery index, as it witnessed fluctuation in these stages between rise and fall due to the economic conditions that the Iraqi economy went through from siege and war. And the state is able to reduce the causes of this problem by working to reduce the rates of economic misery by creating a clear economic vision for the advancement of the Iraqi economy to achieve the well-being of all members of Iraqi society and improve their quality of life.

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

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

The research addressed the possibility of achieving economic reform in Iraq based on the directions of the competent international institutions, of which Iraq is a member or observer, as institutions possessing great capabilities and experience accumulated from more than 190 member states in these institutions. For this reason, the research included two main points: the theoretical framework for economic reform and international institutions. The second point dealt with the international institutions’ vision for economic reform in Iraq, in addition to The most important conclusions and recommendations reached by the research focused on the weak points that Iraq suffers from. The research also recommended a number of points, including the necessity of benefiting from the expertise of these institutions in the economic and social fields in a way that reflects the achievement of the public interest of Iraqi society. At the end of the research, the approved sources for the research were established so that the subject would be completed to the extent possible to achieve the objectives from which it was launched.

Abstract

The issues of combating poverty and sustainable development are among the most prominent challenges facing both developing and developed societies. Despite the efforts made by governments and international organizations, poverty still directly affects many countries, calling for the adoption of effective investment policies that improve economic and social conditions. Investment in combating poverty includes financial resources allocated to programs and policies aimed at improving the living standards of individuals in poor communities. This includes investments by governments and international organizations in sectors such as education, health, clean water, social finance, and job opportunities. Investing in combating poverty and achieving sustainable development is a long-term process that requires strong commitment from governments, international institutions, and civil society organizations alike. Investment in this area represents a cornerstone for achieving the Sustainable Development Goals, which are not limited to improving economic conditions but also extend to promoting social justice and reducing development gaps between different segments of society. The research addresses seizing investment opportunities in Babil Governorate for the period 2021-2024 across all governorate projects. Among the most important conclusions of the research is the need to increase investment in infrastructure and local labor, as well as investment in projects targeting the poorest segments of the governorate's population. The most important finding of the research is the significant impact of investment opportunities in combating poverty and improving the living conditions of the governorate's residents. This contributes to achieving sustainable development for Babil Governorate in particular and Iraq in general.

Abstract

Financial inclusion, defined as the process of ensuring access to appropriate financial services for all individuals and businesses, plays a crucial role in driving economic development and reducing poverty. In this context, universal banks—also known as full-service or universal banks—have emerged as key players in promoting financial inclusion by offering a wide range of financial services under one roof. These institutions provide individuals and businesses with access to savings, credit, insurance, investments, and payment services, which are essential for participating in modern economic activities.

Abstract

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

Abstract

This research seeks to address by analyzing the symmetrical imbalances between the economy and the status of the current account and what is implied by the significance of the relative importance of the current account in the balance of payments on the one hand within the framework of the internal / external overlap of developing economies in general and  Iraq , as a case study  to examine the extent of the reflection of the local economic structure on the characteristics of the current account

There are types of imbalances in the balance of payments related to the structural characteristics of the economy i, meaning that they represent a reflection of the imbalance in its production structures, and this imbalance, namely, in the current account takes a directional turn over a long time period related to the process of economic development and its success or failure in achieving the required structural changes

The research concluded that its hypothesis is correct as far as it is concerned with Iraq and that there is a symmetry between the internal/external structural imbalance that has deteriorated in the current account, especially the trade balance, and this imbalance has taken a hidden form as a surplus in the case of the rentier economy.  It concluded that economic administration has no choice but to restructure the Iraqi economy in favor of other production sectors, as well as financing and rehabilitating infrastructure projects, in addition to striving to attract foreign investment and working to expand production capacities and reduce dependence on oil as a main source of national income.

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 aim of this research is to assess the impact of electronic payments on increasing the volume of deposits in the Iraqi banking sector for the time period (January 2018 – September 2025), using an econometric analytical method that includes descriptive time-series analysis, and estimation of an Autoregressive Distributed Lag (ARDL) model. The study uses the indicators of mobile electronic payments and financial transactions processed via the retail payment system (IRPSI) as the independent variables, and the total deposits and current deposits as dependent variables, with the control variables being the money supply, inflation, and oil prices. The results show the gradual growth of the use of electronic payment instruments, especially in terms of the retail payment system, while mobile payments have a limited impact; current deposits are the most significant factor in total deposits. The estimates derived in ARDL show that there is no significant relationship between mobile payments and deposits in the short and long run, while retail payment system transactions have a significant and negative relationship due to its strong relationship with cash withdrawals, particularly cash withdrawals by government salary. The results shown in the control variables indicate that money supply and oil price are important factors in increasing deposits while inflation decreases current deposits because of the loss of purchasing power. Overall, the results indicate that while the electronic payment system is still evolving in Iraq, the use of cash remains at a high level, which necessitates further efforts to boost and reinforce the non-cash payment policy, increase financial and digital awareness, and strengthen the technical systems to promote the efficiency of electronic payment systems and their ability to contribute effectively to the mobilization of deposits within the banking sector.

Abstract

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

Abstract

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

Abstract

This research aims to study the relationship between investment in human capital and organizational sustainability for a sample of Babylon University lecturers. The research started with a main problem that included several questions revolving around the nature of the relationship between the two variables at Babylon University. The research adopted the (Daft 2003) scale to measure the dimensions of investment in human capital, and the (Alshuwaikhat et al 2016) scale was adopted to measure the dimensions of organizational sustainability. The questionnaire was adopted as a main tool for collecting the data needed for research. The research sample included a group of faculty members at Babylon University, including (550) lecturers. For the purpose of analyzing and statistically processing the data, a set of descriptive statistical methods were used through the statistical program (Amos v. 23). Conclusions were reached, the most important of which is that there is a significant correlation between investment in human capital and its dimensions and organizational sustainability at the level of Babylon University, with the university administration keen to work on enhancing investment in human resources to achieve sustainability of its university environment and take into account the clean environment. The research recommended the necessity of working to reach an environmentally friendly university. By increasing green areas, shifting towards clean energy, and conducting more research related to sustainability

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

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

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.