Search Results for achieving

Abstract

China has realized the great importance and the great role of innovation in achieving distinguished industrial performance, so it began to support and encourage it in order to achieve this, and this is what this research tries to measure and prove through a standard study based on annual data for the period (1985-2020), and depending on the statistical program (Eviews 10).
The research recommended some proposals, the most important of which are: China advancing the most important indicators of innovation by increasing spending on research and development and achieving the quality of domestic education for China and not on education abroad. Conformity and integration must be achieved between the most important indicators of innovation, especially with regard to human development (quality education) and patents.
The model variables were (industrial performance log y) is the dependent variable. And (log x1 patents), (log x2 research and development spending), (log x3 education quality) and (log x4 technology progress), are the independent variables.
The results indicated that the complete logarithmic model is the best among other models, and to achieve this goal the research relied on the assumption that innovation achieves distinguished industrial performance in both industrialized and emerging countries, including China. The support and encouragement of innovation indicators had a moral effect in achieving industrial performance in China and achieving economic and social well-being, but this depends on the country's economic situation, strategies and laws adopted and the amount of gross domestic product allocated to support those indicators.
Through the results of joint integration, the research concluded that there is a long-term equilibrium relationship and a short-term response between the research variables, and that there is a significant effect of some indicators and an insignificant effect of other indicators, in addition to the absence of the problem of self-correlation and the problem of heterogeneity of disparity.
The research recommended some proposals, the most important of which is the need for China to raise the most important indicators of innovation by increasing spending on research and development and achieving the quality of local education for China rather than relying on education abroad. It is imperative to achieve harmony and integration between the most important indicators of innovation, especially with regard to human development (quality Education and patents) and among technological advances
The research also recommended that Iraq should study this pioneering experience and make use of it as much as possible for the purpose of modernizing the Iraqi economy,
The research also recommended conducting a future study of the industrialization experience in South Korea because it is a pioneering experiment that deserves to be studied and that it moved South Korea from a developing country to an advanced industrial country that competes with the advanced industrial countries.

Abstract

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

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

Abstract

The primary objective of this study is to verify the effect of smart strategies on achieving organizational excellence at Zain Telecommunications Company. The researcher adopts the descriptive analytical approach in conducting the survey to achieve the study objectives. The researcher relied on two main tools in collecting data, namely the questionnaire and interviews, and distributed (80) questionnaires to the employees of Zain Company, but the valid for statistical analysis (73) and determine the sample in addition to identify the demographics of the sample (age - gender - educational qualification - years of service - job title) and verbal statements of their opinions about the smart strategies (continuous learning, technological integration, understanding the environment, strategic adaptation) as well as the organizational excellence (organizational excellence is measured by a set of variables, namely performance results, customer focus, internal processes, continuous improvement. The most important conclusions of the study were that strategic skills have a positive impact on achieving organizational excellence in Zain Telecommunications Company. Two-tailed test results on the correlation between smart strategies and organizational excellence show a strong positive correlation. A smart strategy will significantly impact organizational excellence. A high level of smart strategies will have a high level of organizational excellence and vice versa. Smart strategies are the driving force of change in the organization. Its positive impact on organizational excellence must be sufficiently emphasized and enhanced in the organization. The most important recommendations of the study are that Zain Company should work to create a collaborative multi-dimensional work environment to improve the performance of its employees and earn their satisfaction, and Zain Company should take into consideration the idea of sharing some responsibilities with its employees and providing them with the opportunity to make decisions, in order to improve skills and increase the sense of belonging, as well as putting more effort to apply digitization in all departments and workstations.

Abstract

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

Abstract

The research aims to clarify the theoretical concepts of both organizational justice and organizational excellence. Also, to identify the importance of organizational justice in achieving organizational excellence and identify the task of organizational justice in achieving organizational excellence. The research has been applied at Baghdad University. (50) Questionnaire forms were distributed for the purposes of the researcher have adopted a descriptive analytical approach. The study concluded several points. The most important of which is that the administration of Baghdad University depends heavily on distributive justice and procedural and interactive justice in achieving organizational excellence in the university. It was found through research and study that there is a statistically significant correlation between distributive justice and procedural and interactive justice in institutional excellence. The most significant of which is the management of University of Baghdad depends heavily on distributive justice and proceeds and interactive justice in achieving organizational excellence in the university.

Abstract

This study investigates the effect of Enterprise Resource Planning Systems on achieving the Competitive Priorities. It also aims to determine the relationship between the Effectiveness of Enterprise Resource Planning Systems and achieving the Competitive Priorities. The researcher adopted the descriptive analytical approach and used a questionnaire as a primary tool for data collection. The study population consisted of (130) workers at the Egyptian International Pharmaceutical Industries Company "Epico" in Dakahlia governorate.

This study revealed a significant effect for the Effectiveness of Enterprise Resource Planning Systems on achieving the Competitive Priorities (56%). There is a strong positive correlation relationship between Effectiveness of Enterprise Resource Planning Systems and achieving the Competitive Priorities (0.746). The study draws a set of recommendations the most important of which, First: Management's attention to improving the capabilities of users of enterprise resource planning systems. Second: To increase the awareness of the importance of the cost element. Third: To take care of customers' needs and expectations.

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

This study primarily aims to investigate the effect of strategic control on achieving advanced levels of strategic success, with a focus on exploring the degree of strategic control implementation in the Jordanian banking sector. Furthermore, this study intends to provide a comprehensive vision encompassing the key factors that contribute to achieving strategic objectives, in order to address the emerging challenges in the banking business environment. The study population consisted of all Jordanian commercial banks registered with the Association of Banks in Jordan, numbering (12) banks for the year 2025. To achieve the study objectives, data were collected using a questionnaire specifically designed for this purpose. A total of (244) questionnaires were distributed to employees in Jordanian commercial banks, including both general staff and senior management personnel such as managers, deputy managers, assistant managers, and department heads. Of these, (191) questionnaires were returned, with (184) deemed valid for analysis. For the purpose of data analysis and hypothesis testing, the Statistical Package for the Social Sciences (SPSS.V.23) was utilized.

This study concluded with several key findings, the most important of which was the presence of a positive and significant effect of strategic control on achieving strategic success in Jordanian commercial banks. Additionally, the study results demonstrated a high degree of strategic control implementation in Jordanian commercial banks from the perspective of their employees.

      Based on these findings, the study recommends that the relevant departments in Jordanian commercial banks prioritize strategic control as an essential tool for predicting risks and identifying improvement opportunities by enhancing internal and external monitoring mechanisms to ensure long-term performance sustainability and strategic success.

Abstract

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

The research reached several conclusions, including:

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

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

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

Abstract

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

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

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

Abstract

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

Abstract

Problem of the Research- lately the economic environment is completely differing than 20^th century and even than the last decades of 21^st century. Novel idioms, notable expectations have been innovated that related to economic, social, political and even behavioral aspects of life; the competency does not limit with qualified intellectual human resources rather than the use of knowledge and novel aspects of technologies due to the rapid dynamic development of virtual economy. Thus, global economies experienced a rebirth of economic system. 

Design, Methodology, Approach- it is an inductive study “UAE” as a sample; in which it extrapolates and analyze the studies and essays that related to economic digitization. Descriptive and analytical tools used to study the related aspects of phenomena. 

Finding- UAE in general and Dubai in specific has a great role in achieving many entrepreneurial projects as a part of intelligent governmental program. Digitization programs become an obvious feature in most governmental programs such as medical, smart educational and banking usages; meanwhile, these programs are available for all in a lowest price of cost. Dubai tries to follow its vision for (2020-2030) of achieving sustainability through rapid change in technology towards green-zone technology environment under the supervision of rational policy of decisions, then expands it experiences to UAE as a whole. 

Research limitations- implications- the study covers only studies and essays that related to scan UAE “Dubai” entrepreneurial projects for the last decade of 20^th century and early decades of 21^st century. 

Practical implications- the study confines to use the descriptive, analytical tools to study the related phenomena. 

Social implications- it specifics to review the Dubai Emirate as a society of study. 

Objectives of the Research

• Transferring the societies into digital ones to expand the career opportunities especially among adult talents.
• Distinguishing the economic digitalization & digital economy.
• Analyzing the main threats toward digital economy.
• Focusing on the role of digital economy especially for those graduated talents.

Importance of the Research- as far as the study reviews, few studies in Arabian libraries are handling this dynamic topic; and still the meaning of facilitating the digitization to achieve sustainability is not clear enough, meanwhile, UAE considered as a “Spark” to most of Arabian countries. Thus, having their successful experience of entrepreneurial projects would be a “guide” for followers. 

Abstract

The research aims to review the role of green banking in achieving environmental sustainability, by clarifying the basic concepts of green banks and environmental sustainability, and identifying the most important advantages of green banks, and thus showing the effectiveness of using green banking products and services in achieving environmental sustainability.

The study was carried out in a sample of Iraqi banks, and to achieve the goal of the research, the questionnaire was used as a main tool for data collection, and it consists of (50) paragraphs for the purpose of measuring the dimensions of the study, according to the (Likart) scale with five-weights, and statistical methods were used to process the data for the purpose of reaching the results. Depending on the statistical analysis program (SPSS).

The research has a main hypothesis that there is a statistically significant relationship between green banks and environmental sustainability. The research reached a main conclusion, which is that Iraqi banks possess great material and human capabilities that, through their proper employment, can play a greater role in the process of protecting the environment.

And the most important recommendations of the research is the necessity of cooperation and unifying efforts between the Central Bank and the Ministry of Finance by drawing a road map for converting all Iraqi banks to green banks that care about the environment.

Abstract

This research examines the legal responsibility of the state in achieving sustainable human development, as a fundamental aspect of the modern state's social and economic function. The study highlights the conceptual and legal framework of sustainable human development, outlining the constitutional, legislative, and international bases that impose legal obligations on the state to adopt effective development policies. It also addresses the role of strategic human resource management as a key mechanism for implementing this responsibility, particularly in combating poverty and unemployment. The research adopts an analytical approach to relevant constitutional and statutory texts, supported by selected doctrinal perspectives and international standards in the fields of development and human rights. The study concludes that the lack of integration between the legal framework and strategic human resource management policies contributes to the persistence of poverty and unemployment, underscoring the need for a comprehensive legislative and administrative vision that strengthens investment in human capital and enhances the state's obligations toward achieving sustainable human development.

Abstract

This study deals with the strategic analysis of the internal environment and highlighting the strengths that are invested to achieve the goals of the institution and reduce the weaknesses faced by the institution and represent an existing danger to reach the goals of the institution, and the role of those internal dimensions in achieving competitive advantage and maintaining and sustaining it, Knowing the availability of strengths in banking institutions and monitoring and reducing weaknesses that they are exposed to, especially since institutions live in a rapidly changing environment with renewed desires in the tastes of customers, which necessitates achieving a sustainable competitive advantage appropriate to its capabilities and capabilities, which enables the institution to excel in its field of specialization by providing various Unique to its customers and always better than its competitors, This research was applied through the use of data for a number of commercial banks operating in the Middle Euphrates region on a sample of managers working in them with a total number of (100) respondents for the period from 1/8/2022 to 29/9/2022, and a number of statistical analyzes and tests were used. Using the statistical programs (AMOS), (Excel, (Spss), a special measuring tool has been designed to collect the necessary data that serves the research topics.

The research has reached a set of conclusions, the most important of which are: Banking institutions are affected by the internal factors of strengths and reduce the weaknesses that institutions are exposed to in order to face competition and competitors, The research concluded with a set of recommendations, the most important of which were: The necessity of analyzing the internal environment of the institutions to find out the appropriate strengths and exploiting them correctly and to reduce the weaknesses that they are exposed to and reduce them or confront them to reach the success of the institution and face market competition.

Abstract

The significance of this research lies in its integration of two key variables: first, innovative marketing, which represents a flexible marketing model that offers companies new methods to present their products and services by introducing changes in how the product or service is delivered, as well as in the channels used for transmitting marketing messages; and second, customer satisfaction, the understanding and analysis of which is essential for maintaining customer loyalty and, consequently, preserving and increasing the company’s market share.

The aim of the study is to explore "The impact of innovative marketing on enhancing customer satisfaction." The research problem was formulated through a set of key questions, most importantly: Does innovative marketing have an effect on achieving customer satisfaction?

To collect the necessary data, the research relied on a questionnaire as the primary tool. The study targeted the Scientific Pharmacist Office, which serves as a marketing agent for Samara Drug Industry Company and several other pharmaceutical companies across different regions in Iraq. A random sample of 65 employees working in the company was selected. Data were analyzed using SPSS v24.

The study reached several conclusions, the most notable being:
“The data analysis revealed that the company’s management pays considerable attention to the dimensions of innovative marketing, with the highest levels of attention focused on promotional innovation and distribution innovation, which in turn contributes to achieving customer satisfaction.”

Among the most important recommendations:
“The company should be proactive and quick in providing new and distinctive products to ensure customer satisfaction, which would increase its market share and guarantee its sustainability in the market.”

Abstract

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

Abstract

The current research aims to determine the role of digital human resources management in achieving administrative creativity, a survey study of the opinions of a number of administrative staff in a number of colleges and institutes at Duhok Technical University in order to test the research hypotheses therein. As for the nature of the data collection method, the questionnaire was relied upon as a primary tool for collecting data by distributing forms to a sample of administrative staff in the researched sample, as (49) forms were distributed, and (45) of them were valid for analysis, which was done using the (SPSS) program. The research produced a set of conclusions, the most important of which is the existence of a significant correlation between digital human resources management and administrative creativity, and the existence of a significant impact of digital human resources management in achieving administrative creativity in the researched colleges. The research presented a set of proposals, the most important of which is enhancing awareness within the researched colleges and at all administrative levels of the importance of moving towards applying digital human resources management by holding training courses for its importance in bringing about changes in the performance of these departments in order to achieve administrative creativity in them.

Abstract

This research provides an in-depth analysis of the impact of fiscal policy on achieving inclusive growth in both Algeria and Saudi Arabia during the period 2004-2024. It focuses on key fiscal policy instruments such as public spending, public revenues, and the sectoral distribution of GDP, aiming to identify successful fiscal measures and explore their potential application in developing Iraq's economic experience. The research employs a comparative analysis methodology, examining the financial and economic performance of both countries and comparing it to the Iraqi economic reality based on long-term official data. The analysis emphasizes the relationship between fiscal expansion, diversification of the production base, and improvements in social indicators. The results indicate that Saudi Arabia achieved greater progress in achieving inclusive growth based on diversifying the production base and expanding financial inclusion, while Algeria focused on the social dimension of its fiscal policy, leading to improved income distribution and reduced poverty, but with limited economic diversification. The study concludes by presenting an Iraq within the framework of an integrated financial and developmental reform that takes into account justice, efficiency and sustainability.

Abstract

The aim of the research is to clarify the role that environmental control demonstrate in achieving the requirements of sustainability, and the research relied on an independent variable, which is environmental control, while the dependent variable sustainability had four requirements: (rationalization of resource consumption, reducing pollution, reducing the impact on human health, using Renewable energy), and a simple, comprehensive, stratified sample was selected, represented by the administrative leaders and administrators in the General Company for Battery Industry / Babel 1 plant in Baghdad. What is the role of environmental control in achieving sustainability requirements?) by testing two main hypotheses about correlation and influence relationships. difference), in addition to finding the relative importance, on the basis of which it is possible to know the level of order of each paragraph or dimension in addition to the test of to the main hypotheses by using the statistical program (SPSS.V.23) to extract the results.

    The research reached a set of conclusions regarding environmental control, most notably the lack of interest of the laboratory management in the periodic evaluation process for the extent of compliance with environmental legislation related to environmental control, which is negatively reflected in the discovery of deviations in environmental work. It has positive repercussions in detecting the extent of deviation when applying regulations and instructions related to environmental legislation.

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

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

Abstract

The aim of the research is to clarify the role that artificial intelligence can play in contributing to improving financial performance and achieving a sustainable competitive advantage for economic units. The research was adopted on the descriptive analytical method through the analysis of intellectual literature and relevant previous studies, as well as reviewing the most prominent applications of artificial intelligence in the field of accounting, such as the intelligent automation of receipt and disbursement processes. The most prominent conclusions reached were that the use of artificial intelligence tools contributes to achieving a sustainable competitive advantage by reducing operational costs, raising the efficiency of financial performance, which is reflected positively on the financial performance of economic units. The research recommends the necessity of adopting clear strategies for the application of artificial intelligence tools, developing the digital infrastructure, and qualifying accounting personnel in line with the requirements of digital transformation.

Abstract

The aim behind this study is to identify the strategies for talent management and its impact on achieving job compatibility in the company / distribution of petroleum products in / Salah al-Din Governorate, and to present a number of findings and recommendations that contribute to the implementation of the best talent management strategies in the Oil Products Distribution Company and to investigate the extent of Achieving the highest level of functional compatibility in it, the descriptive and analytical approach was used, as well as the use of the statistical program (SPSS), and this study was applied to a random sample in a language of (110) employees, and to achieve the goal of the study, a questionnaire was developed using some of the previous studies in order to measure the study variables The study found, through the application, a set of results, the best of which is: Talent management and work compatibility achieve average work capacity for company employees, in addition to the availability of talent in a moderate manner in the company and the need to adopt strategies in order to achieve job compatibility, and the study recommended a set of recommendations, the most important of which is the need for higher management attention In order to improve the work compatibility of the employees, it is necessary to adopt some talent management strategies in the study sample and to set up policies The goals and objectives by promoting the principle of sharing goals, and the need for the company's top management to change and intensify their interest in the resource with its talented resource in order to educate employees and the rest of the administrative levels concerned with this task.

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

In light of the rapid developments and intense competition the world is witnessing, the need to find a sustainable competitive advantage for economic units has become apparent. This research aims to demonstrate the impact of employing the green value chain approach on achieving this competitive advantage by analyzing green value chain activities. This approach represents a modern trend in sustainable management accounting. The research identifies the green value chain and competitive advantage, clarifying the relationship between them through an inductive methodology that draws on books, theses, dissertations, and specialized research in accounting studies. This approach contributes to cost reduction across all activities within the green value chain, while also considering environmental factors. The research focuses on the role of this approach in achieving a long-term competitive advantage. Researchers relied on actual data in the practical application of the implemented activities. Among the key conclusions are: the green value chain approach contributes to building a long-term competitive advantage by enhancing the sustainability of activities (production, marketing, distribution, and after-sales services) and achieving customer satisfaction by responding to their environmental and social requirements. The resulting competitive advantage is manifested in the economic unit's ability to offer a low-cost, high-quality, and environmentally friendly product while maintaining a stable and profitable customer base.

Abstract

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

Abstract

The aim of the research is to provide a theoretical introduction to the ethics of the auditing profession with a review of the role of ethics in the auditing profession in achieving and enhancing the quality of auditing for auditors working in a sample of audit offices operating in Iraq, as the sample consisted of (50) auditor offices, and to achieve the research objectives, the two researchers prepared a questionnaire It included (25) items, and they were analyzed using the statistical program (SPSS). The two researchers reached a number of results, the most prominent of which are:
1. There is a high commitment of the auditor in Iraq to the ethical codes of the auditing profession, which contributed to achieving the quality of auditing.
2. The ethical codes of auditing profession adopted in Iraq do not fully contribute to the economic and social welfare of society.
3. There is a statistically significant relationship between the auditors ’commitment to ethical behavior and the quality of the audit work, as the responses of the research sample showed a clear agreement on the existence of the relationship.
In light of this, a number of recommendations were presented, the most important of which are:
1. The necessity for the Board of Auditing and Auditing Profession in Iraq to hold sessions and seminars dealing with the rules of ethical behavior, especially with regard to honesty and avoiding personal judgments and whims, except within narrow and professionally justified limits.
2. The necessity of activating the role of monitoring committees in the auditing profession council to perform its supervisory role on all aspects of auditing, especially limiting the negative impacts of the beneficiaries on auditing processes.
3. The need to pay attention to the dimension of professional requirements by setting policies and procedures that affirm and commit the auditor to adhere to the principles of independence, objectivity and integrity

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

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

The Sustainable development had become occupies an important place in the global economy in light of the developments that have occurred in the modern business environment Sustainable development has been emerged as a remade term for the overall development ,  where the center of gravity in global politics to thinking in addressing the issues collectively and develop plans comprehensive and work to use of available resources  effective way and avoid waste and loss ,where sustainable development objective to try find some kind of balance between the ecosystem and the economic system without wasting natural resources generations are obligated at the present time as necessary keep on natural resources for future generations , as the primary objective for the sustainable development become achieve justice for different generation especially the future generations in providing an adequate standard of living and try to reduce the phenomenon of poverty especially in developing countries which requires the necessity to redistribute income between developed and developing countries , and the economic entity contribute to achieving sustainable development through the application of sustainability which offers many economically beneficial ways for this entity to effectively comply with environmental and social responsibility in her decision so design those strategies for sustainability on ideas of reducing costs or maximizing profits by reducing waste and pollution in order to achieve competitive advantage    due to the importance Economic Performance in Economic Entities which is one of the main ingredients and pillars of Economic Entities that work to achieve its goals within the limits of its available resources in a highly competitive environment in order for the entity to know its ability to achieve its goals it needs a performance evaluation and needs to choose the best indicators and standards the evaluation of economic performance is important for the continuation of economic entity Through this paper we will try to shed light on Economic Performance Evaluation and Reflection On Achieving Sustainable Development .

Abstract

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

Abstract

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

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

Abstract

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

     With increasing environmental pressures and resource scarcity, the transition from the linear “take-make-dispose” model to a circular production system (CPS) has become a strategic necessity for companies. This research addresses the circular production system not only as an environmental initiative, but also as a catalyst for achieving sustainable competitive advantage. The research aims to contribute to bridging the gap between organizational behavior literature and sustainability strategy, highlighting how employee perceptions at the micro and macro levels of the company influence competitive advantage, guided by the research question “How do Bwer employees view the role of circular production systems in building sustainable competitive advantage?” This research examines the perceptions of Bwer employees regarding the relationship between adopting a circular production system and enhancing competitive advantage. A descriptive analytical approach was used, with a structured questionnaire distributed to a targeted sample of 75 employees from various departments, such as operations, marketing, and research and development, using SPSS v.26 software. The results show strong perceived links between circular production systems and improved brand image, resource efficiency, and long-term cost savings through waste reduction and material reuse. However, the challenges identified include high initial costs, the complexity of reverse logistics, and a lack of understanding between different functions, particularly with regard to product innovation outside the research and development department. One of the most important recommendations of the research is to highlight the need to improve communication, training, and incentives to align employee efforts with circular production goals and fully achieve CPS objectives as a driver of lasting competitive success.

Abstract

The categorization of higher education institutions is a contemporary and significant issue that attracts considerable attention, particularly among non-governmental institutions. In the context of Iraqi private universities, which operate in a challenging environment, achieving appropriate university classifications presents numerous difficulties. Therefore, it is essential to take these factors into account when evaluating these institutions.

The researcher conducted a study involving a sample of 280 individuals occupying positions such as dean, associate dean, or department head. To gather data, interviews served as the primary method of data collection. Additionally, efforts were made to incorporate insights from recent graduates, international recruiters, and various websites dedicated to university students and staff. This approach aimed to ensure the accuracy of the data collected and to validate the standards employed in the study.

The investigation yielded several significant findings. Notably, the marketing efforts of Iraqi private universities play a critical role in enhancing both their local and global rankings. The study concluded that these universities can improve their standings in both local and international rankings by implementing strategies that enhance their online presence while ensuring high levels of satisfaction among graduates and employers.

Abstract

The study aims to clarifying the impact of the application of computerized information systems in achieving sustainable competitive advantage in the research community. The research tried to provide a theoretical framework for the research variables based on what theorists presented in this field, and a practical analytical framework for the opinions of a sample of managers, heads of department , unit managers and divisions in Asia Cell for cellular communications that Founded in 1999 in Iraq, it reached (75) respondents, and the computerized information systems variable was expressed as an independent variable through its dimensions, and the expression of competitive advantage as a reliable variable. The research used the questionnaire as a basic measurement tool for collecting data that was used to test the research hypotheses.The research reached a number of conclusions, the most prominent of which were (computerized information systems take into account the necessary level of quality and according to market requirements, computerized information systems achieve the appropriate level of flexibility in producing appropriate production policies, computerized information systems work to produce information that reduces cost, which leads to reduced expenses And an increase in revenues, computerized information systems contribute to the delivery of products in a timely manner, which supports the competitive advantage. The positive value indicates that there is a direct effect between the dependent and independent variables, or in other words that any increase in the independent variable (computerized information systems) by one degree leads to an increase of 90. 2% in the dependent variable (sustainable competitive advantage) with the stability of all other independent variables outside this model).

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

This research aims to identify the role of strategic leadership, through its dimensions (clarity of strategic direction, rational use of authority, and ethical and value framework), in achieving outstanding performance in the private universities included in the research sample. (153) valid questionnaires were distributed to the research sample, which included senior and middle management. The data were processed and analyzed using several statistical methods, most notably (arithmetic mean, standard deviation, coefficient of variation, Pearson correlation coefficient, and simple linear regression) using the SPSS V28 statistical software. One of the most important conclusions reached by the research is the existence of a statistically significant correlation between strategic leadership (with its three dimensions: clarity of strategic direction, rational use of authority, and ethical and value framework) and the level of outstanding performance in private universities. This indicates that adopting these dimensions contributes to enhancing the universities' ability to improve their focus on beneficiaries, develop their internal processes, and improve their human resource management as key inputs for institutional excellence. The research recommends the necessity of adopting an integrated strategic leadership system in private universities, based on developing clear and updated documents and strategies, promoting organized delegation of powers, establishing the ethical framework, building leadership and human capacities, and supporting a culture of innovation and continuous improvement, in a way that contributes to raising the levels of institutional performance and achieving excellence in the higher education environment.     

Abstract

The aim of the research is to test the effect of knowledge sharing in achieving organizational success at the University of Sumer, and the research problem crystallizes the need for the university, being one of the young universities, to enhance and improve the processes of knowledge sharing to enhance the efficiency and effectiveness of its educational operations and activities in order to achieve its goals to keep pace with and join large universities, whether local or even global. To answer the research question (what is the impact of knowledge sharing on achieving organizational success), The researcher designed a questionnaire consisting of (22) paragraphs for collecting primary data from the research sample Consisting of (63) members of the university professors and staff, The researcher used a set of statistical tools, including "Cronbach's alpha, Kolmogorov-Smirnov, arithmetic mean, standard deviation", Spearman correlation coefficient., " The research reached a number of conclusions, the most important of which are that process of knowledge sharing has had a clear impact on the University's success , This reflects the keenness of the university administration and its interest in the process of knowledge sharing to achieve efficiency and effectiveness in its activities and operations", The study recommended The need for university administrations to develop various policies and programs that enhance the process of knowledge sharing among all its faculties and departments

Abstract

Despite the successive governments’ efforts to achieve the dimensions of sustainable development in Iraq, the current reality indicates that Iraq remains one of the countries lagging in this field. Therefore, this research analyzes the status of the banking sector in light of banking reforms and the capital market’s role in promoting and achieving the dimensions of sustainable development. It sheds light on some key indicators and concludes with a set of findings, the most important of which is that Iraq is still behind in realizing sustainable development due to the difficult circumstances it faces. These include the persistent deficit in the general budget, the lack of genuine efforts to achieve sustainable development, increasing environmental pollution, and the widespread phenomenon of financial and administrative corruption, all of which can undermine any development plan. The research concludes with a set of recommendations, the most significant of which are: monitoring the outcomes of strategic plans set by government institutions within their work programs and disclosing achievement rates in creating opportunities, employment, and realizing the benefits of large-scale production; strengthening cooperation between banks and the capital market by having banks offer diversified financial and investment services within the capital market; establishing green investment funds jointly financed by banks and investors to support sustainable development; and raising awareness among investors about the importance of sustainable development and their role in achieving it.

Abstract

The research aims to provide a scientific framework on artificial intelligence and determine the impact of using artificial intelligence on audit quality in light of the digital transformation and review some studies on the role of artificial intelligence on audit quality. To achieve this goal and by adopting the descriptive, inductive and analytical approach, a number of hypotheses were formulated and by designing a questionnaire distributed to the research sample represented by accountants and auditors, The number of questionnaires was (70), where the questionnaire was subjected to statistical analysis using the (SPSS) program and several conclusions were reached, the most important of which is that there is a statistically significant correlation between artificial intelligence and audit quality in light of the digital transformation. At a significance level of (1%), meaning that the decision result is acceptable with a confidence level of (99%). The answers of the research sample agreed that the use of artificial intelligence, including its technologies, most notably expert systems in light of the digital transformation, achieves audit quality. In light of the conclusions, a number of recommendations were made, the most important of which is encouraging economic units to transform digitally by replacing traditional accounting systems with computerized systems to encourage auditors to use artificial intelligence in the auditing process, as well as holding courses and conferences to enhance auditors’ awareness of the importance of using artificial intelligence and its techniques using digital auditing and its role in achieving audit quality in light of the rapid spread of technology

Abstract

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

Abstract

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

Abstract

Problem Statement: economic environment differs than before, due to the rapid strategic changes and high level of demand for qualified services and/ or goods, that leads to another sense of competing among businesses, especially in last decades of 20^th century, business environment involved in globalization to response and satisfy customers depending on the interaction between society as (external environment) and business’s infrastructure as (internal environment). These changes need a rapid response that means using new systems in planning strategies, organizing, leading and controlling as well to sustain and survive.

 Methodology: it is a descriptive paper that analyze the results through depending on non- experimental design through three (retrospective, longitudinal, and cross- sectional) indicators to examine environmental social responsibility ESP as one of balanced score card perspectives. Results: there is a positive impact of adopting ESRP to achieve qualified financial projects. Conclusion: the interlinkage between external environment (society) and internal one (business infrastructure) is very tight, but the horizon to understand this tight relationship is still fuzzy, due to the dynamic changes of those interlinkages and more efforts have to be done to enrich this phenomenon.

Abstract

The research evaluated the performance of the Iraqi economy for the period 1991-2021, and the extent of the success of the fiscal and monetary policies in achieving the desired goals, by analyzing the developments that occurred in the main macroeconomic variables included in the Kaldor square (economic growth rate, foreign trade balance, inflation rate, Unemployment rate), and an attempt to determine the causes of these developments and the circumstances surrounding them, and then compare them with the optimal goals specified in the Kaldor square to show the extent to which they have been achieved. The research was based on the hypothesis that the macroeconomic performance in Iraq during the aforementioned period is far from the possibility of achieving the combined goals of the Kaldor square, and even if they were partially achieved, they would not be economically meaningful. To complete the research steps, the descriptive analytical method was adopted to study and analyze the developments that occurred in the variables under study. Among the challenges that the researcher faced during the study was the scarcity or inaccuracy of data related to the case study. The researcher reached a number of conclusions, the most prominent of which was proving the validity of the research hypothesis. The most prominent recommendations were the necessity of diversifying the economy and reducing dependence on oil, as well as reconsidering the central bank’s policy to achieve price stability by taking the competitiveness of local products into account.

Abstract

The current research aims to determine the role of strategic vision in achieving marketing creativity within industrial companies. To accomplish this objective, a number of production companies were selected in the Duhok Governorate to test the conceptual relationship between the two main research variables. The questionnaire was adopted as the main tool for data collection and was distributed among department heads and decision-makers in the selected industrial companies. A total of (30) forms were distributed, all of which were returned and included in the analysis. The research employed the SPSS program to analyze the data and test the correlation and regression between strategic vision and marketing creativity. The results showed a significant and positive correlation between the two variables, and the existence of a clear impact of strategic vision—through its dimensions of insight, consensus and acceptance, uniqueness, and extensive thinking—on marketing creativity. The research recommends increasing focus on strategic foresight and visionary planning within industrial firms to enhance creative marketing practices and improve competitiveness in a dynamic market environment.

Abstract

The aim of present study is to explain the role of human resource development in achieving the organizational loyalty. The suggested hypothses which have been used clarified the relationship between the studied variables The following was concluded:
a- The study used the human resource development as constant variable with five important dimensions: (individual's development, organization development, systematic teaching, working groups, and human resource development strategies). In addition to three dependable dimensional variables to achieve organizational loyalty (emotional loyalty, continuous loyalty and standard loyalty). A questionnaire was applied by the emloyees of inspection department. Seventy-five (75) questionnaires out pf ninety (90) questionnaires were obtained and included (52) parts. SPSS v23 program was used for data analysis.
b- Among the results that were reached is “It emerged from the results of the research that the Inspection Department shows a high interest in developing human resources. That it clearly shows and is evident through the interest in his work, which in turn reflects positively on the organizational loyalty of the employees"
c- The most important recommendations reached by the two researchers, "The need to pay attention to the development of human resources in all Iraqi organizations because of its great importance in the employees' attachment and loyalty to the organization.".

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

This study aimed to analyze the impact of strategic drift on improving organizational performance through an analytical study of the opinions of a sample of employees at the Technical Institute / Kufa , within the context of seeking to bridge the knowledge gap related to explaining the nature of the relationship between these two variables in educational institutions. The study was based on the hypothesis that strategic drift, through its dimensions represented by satisfaction with leadership, marketing myopia, logical incrementalism, and organizational commitment, is one of the factors that directly influence the level of organizational performance, which was measured through its dimensions of accounting returns, growth, stock market performance, and operational performance. The study adopted the descriptive – analytical approach, and the questionnaire was used as the main tool for data collection, in addition to observation and personal interviews to enhance the accuracy of the results. The study population consisted of (355) employees, while the study sample included (185) questionnaires valid for statistical analysis. The data were analyzed using the (SPSS) program, relying on a set of descriptive and inferential statistical methods, particularly correlation and impact tests, after ensuring that the data met the conditions of normal distribution. The results of the statistical analysis showed the existence of a statistically significant and positive correlation and impact relationship between strategic drift and organizational performance. This confirms that the conscious management of manifestations of strategic drift can contribute to the early detection and treatment of organizational imbalances, improve the efficiency of resource utilization, and enhance the institution’s ability to adapt to environmental changes. The results also indicated that integration among the dimensions of strategic drift leads to achieving better levels of organizational performance, especially in operational aspects and institutional growth. The study concluded that strategic drift is not necessarily an entirely negative phenomenon; rather, it can be employed as an effective managerial tool if properly diagnosed and managed, thereby contributing to improving organizational performance and achieving institutional sustainability. In light of the results, the study recommended enhancing strategic awareness among administrative leaders and adopting flexible mechanisms to monitor and address strategic drift in a manner consistent with the requirements of modern work environments in educational institutions.

Abstract

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

Abstract

    The importance of the current research stems from clarifying the effect of soft power as an independent variable in achieving job satisfaction as a dependent variable, as the research seeks to how to benefit from the methods of rational decisions by decision makers in order to consolidate the principles of job satisfaction among workers in a governorate education directorate,  The descriptive analytical approach was adopted to complete the research, as a number of main and sub-hypotheses were tested to indicate the relationships of correlation and influence, and answers to the questions of the research problem were reached, as an intentional sample was chosen, represented by (36) decision-makers in the Governorate Education Directorate  Anbar, the questionnaire was adopted as a main tool for collecting information, as the information was analyzed and processed according to the statistical program (SPSS), and the means represented by the arithmetic mean, the weighted standard deviation, and the relative importance were used.  Anbar in the process of communication and communication between the members of the organization. As for the most prominent recommendations of the research, the organization should encourage the spirit of teamwork among the members of the organization in order to reach the desired goals.

Abstract

This research aims to demonstrate the role of accounting as a strategic tool for achieving sustainable economic development through the adoption of program and performance budgeting. It also seeks to clarify how to bridge the gap between the allocation of financial resources and the Sustainable Development Goals (SDGs) by transitioning from a traditional, input-based budget to one focused on measurable results and outputs. The research methodology comprises two aspects: the first is a theoretical and inductive approach, relying on previous studies and research on the topic; the second is an applied approach, involving the distribution of a paper questionnaire to a sample of accountants in the Najaf and Kufa Education Directorates in 2026, yielding 100 respondents. The hypothesis was tested using the SPSS statistical software. The results revealed a strong correlation between the effectiveness of the accounting role and the application of performance budgeting in promoting the dimensions of sustainable development. The research demonstrated that the role of accounting in supporting performance budgeting can explain changes in the level of achieving sustainable development, reflecting the fundamental importance of this role. Program and performance budgeting, through the activation of the accounting role, contributes to providing precise standards for measuring the efficiency of public spending, thus helping to overcome the shortcomings of traditional budgeting, which often encouraged waste.

Abstract

The research seeks to the effectiveness show of monetary policy tools in light of the Central Bank of Iraq of independence and the extent of their contribution to the objectives of the general economic policy and their in choosing efficiency their tools that reflect the monetary variables that affect the banking system and then transferring the monetary effects to economic activity and achieving the goals of monetary policy The banking sector is with increasing interest in the economy for its active role in providing financial resources and mobilizing them from domestic savings and its efficiency The ability of banks to provide bank credit contributes to achieving economic development and this efficiency is based on the prevailing economic conditions and financial and monetary stability as it is the basis for directing monetary policy tools in the financial sector Therefore, the research was detailed to a comprehensive introduction to the research and methodology The second topic was devoted to the theoretical side and divided into three axes The first focused on monetary policy in Iraq The second centered around the concept of the banking financing gap and the third axis focused on the relationship between monetary variables and total credit and bank deposits The second topic the applied aspect of the research was to measure The relationship between the independent and dependent variables and the conclusion of the research in the conclusions and recommendations

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

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

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

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

Abstract

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

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

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

Abstract

The present study aims at accounting for the holistic marketing's role in Its four dimensions (integrated marketing , internal marketing, relationship marketing and performance marketing) in the customer's value, in its five dimensions:- quality , price, sentimental value, social value, reputation . The present study hypothesizes that the private universities concerned do not have the real understanding and comprehensive recognition as regards the two concepts of holistic marketing and customer's value.The research variables have been chosen due to their newness and importance, besides their application in the Iraqi environment. Two hypotheses have been suggested in this study: - hypothesis one: there is no correlation of statistical value between holistic marketing and customer's value; - hypothesis two: there is no effect relationship of statistical value between holistic marketing and customer's value. The study was conducted in five private colleges: Al-Turath College, Al-Rafidain College, Al-Maamoun College, Al-Mansour College, and Baghdad College of Economic Sciences. The number of students in these colleges is 24,535 male and female students, and the research sample is (400) male and female students. Data were collected through a questionnaire and personal interviews. The statistical software used to analyze the collected data is SPSS-V.24.
The main findings of the study are there is a positive correlation and effect relationship between holistic marketing and customer’s value; the variable most connected with the customer's value is the performance marketing and the variable most effective for the customer's value is integrated marketing. The study recommends that Private colleges under study should organize symposiums and workshops, give lectures, etc. to acquaint their employees and personnel with the importance of holistic marketing. These colleges should build in their personnel organizational knowledge of the philosophy of holistic marketing to make them adopt this concept in their daily dealings. The philosophy of the higher Administration and the philosophy of holistic marketing should go in coordination with each other. Due importance should be given to the customer's value achieving a high level of this value is a guarantee to achieving the goals targeted by these colleges

Abstract

The research aims to study and analyze the philosophy behind the technique Time Driven Activity Based Budgeting (TDABB) and its reflection in achieving cost reduction through application in the Kufa Cement Factory of the Iraqi Ministry of Industry.

      After studying the reality of the Kufa Cement Factory and applying the technique Time Driven Activity Based Budgeting depending on the data obtained through field visits and personal interviews with officials and workers as well as data extracted from the factory records (the research sample), the research reached several conclusions, the most important of which are: There is a significant impact of the technique Time Driven Activity Based Budgeting in achieving objectivity in terms of cost determination, it represents a means that helps manage cost in light of future developments in terms of its ability to track and detect non-value-adding activities for the purpose of canceling/reducing/replacing them. As for the most important recommendations, they were: The importance of cost reports for the various parties in the economic unit, so they should contain appropriate information for making right decisions and developing them in light of future opportunities and challenges through the adoption of technique Time Driven Activity Based Budgeting, as it is more able to reflect the actual consumption of resources by the departments. Productivity.

Abstract

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

Abstract

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

Abstract

This study aims to explain the cognitive foundations of green target costing, its role in reducing costs, and the extent of its contribution to environmental protection by reducing pollution and reducing consumption of resources and energy, in addition to improving quality and reducing the costs of environmental failure, that is, achieving a balance between environmental responsibility and reducing costs, as well as how to introduce aspects The environment in the target cost equation. In order to achieve this goal, the study used philosophical analysis of its variables, in addition to a review of the literature that searched for the traditional target cost all the way to the green one, as a sample of studies limited to the years 2004 - 2023 was taken. This study concluded the importance of the green target cost in Achieving a balance between product quality, cost and environmental responsibility, and how it can contribute to improving quality and reducing the costs of failure.

Abstract

The research This research aims to demonstrate the importance of financial statements, the determinants of their effectiveness, and their relationship to administrative decisions. The General Authority for Taxes and the General Authority of Customs, both affiliated with the Iraqi Ministry of Finance, are obligated to implement tax laws. Furthermore, a Tax Policy Department was established within the Economic Department of the Iraqi Ministry of Finance in 2005. This department is responsible for drafting tax laws and developing tax strategy in Iraq. Consequently, decision-makers, assessors, and auditors within the General Authority for Taxes are required to possess professional qualifications and skills that enable them to examine financial data at a high level, particularly data prepared according to International Accounting Standards. They are also responsible for providing electronic software to facilitate administrative decisions aimed at achieving fairness in the distribution of the tax burden, saving time, and enhancing trust between taxpayers and the tax authority. This has made administrative assessment the foundation of the practical application of tax accounting. The research successfully addresses two key questions: First, do financial statements encourage or discourage administrative decision-making? The second question is whether the Iraqi legislator succeeded in achieving a balance between the interests of the state, society, and taxpayers through the tax system. The methodology used in this research was deductive, employing a descriptive approach to analyze financial reports (2021-2023) and an inductive approach using econometric analysis to refute the initial hypothesis: (There is no relationship between financial statements and administrative decisions). This was demonstrated by the results of the assessment memoranda, which showed that the relationship between financial statements and administrative decisions is interconnected, representing a part-whole relationship, as they constitute a significant financial resource and their proportion in the state's public revenues has increased.

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 paper reviews the growing role of AI in accelerating the discovery and design of inorganic nanomaterials for sustainable development through a six-stage pipeline: Data → AI → Prediction → Design → Fabrication → Application. Using a critical-analytical approach supported by quantitative metrics (99.99% correlation for TiO₂ band gap, screening of >10 million oxides, >2 compounds/day at A-Lab), it systematically compares ML, DL, and GNN techniques, alongside DFT-based high-throughput screening, inverse design, active learning, and self-driving laboratories. Based on 30 peer-reviewed references (2013–2026) selected using PRISMA guidelines from Scopus, Web of Science, and Google Scholar.

Abstract

This research was conducted in one of the general directorates of the Iraqi Ministry of Electricity, which is the General Directorate of Rusafa Electricity Distribution, for three years (2015, 2016, and 2017). The research focused on the problem of lack of interest in the accounting disclosure of social responsibility in the financial statements in the aforementioned directorate.
The aim of the research is to demonstrate the role of accounting disclosure on social activities carried out by economic units in the financial financial statements, in addition to explaining the role of accounting disclosure on social activities in evaluating the performance of economic units,
The research, through measuring social performance indicators that include financial performance and non-financial (social) performance, reached conclusions, the most important of which is the lack of accounting disclosure about the costs and expenditures of social responsibility despite the fact that the General Directorate for Distribution of Al-Rasafa Electricity bears the expenses of its social performance.
The researcher recommended the necessity of enacting laws and instructions that oblige economic units to pay attention to social performance and allocating the necessary sums in the state’s general budget and disclosing them in the financial statements in order to achieve the goal of social responsibility, which is to achieve the gains that can be achieved. These units are in their nature units aimed at achieving profits.

Abstract

The purpose of this study is to look into how internal control and auditing procedures affect financial performance in state-owned firms.

The study focuses on the function of these technologies in increasing financial transparency, lowering financial risks, and optimizing resource allocation in public sector organizations. It also investigates the importance of internal audits in discovering errors and financial manipulation, as well as the obstacles associated with adopting these systems in the public sector. The primary premise of this study is that efficient implementation of internal control and auditing systems improves financial performance in state-owned firms by increasing transparency, lowering financial risks, and achieving better resource allocation. A descriptive analytical technique was utilized to collect qualitative and quantitative data from financial managers and internal auditors in state-owned firms using questionnaires and interviews. In addition, financial data and yearly reports were examined to identify the relationship between internal control and auditing systems and financial results. The research hypothesis was supported using statistical tools such as variance analysis and correlation analysis. One of the research's primary results is that effective use of internal control and auditing systems improves financial performance by increasing transparency, minimizing financial errors, and optimizing resource allocations. Furthermore, senior management's backing is vital to these systems' success. The research's crucial direction is to improve and develop internal control and auditing systems in state-owned firms by offering ongoing staff training and implementing new technologies to improve these systems' performance. Beyond that, complete support from top management should be ensured in order to assure the achievement of financial goals and the elimination of operational financial risks.

Abstract

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

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

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

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

Abstract

The 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

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

Abstract

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

Abstract

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

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

Abstract

The research discusses how to enhance and activate the modern tasks and roles of the internal auditor related to helping organizations achieve its goals in terms of (governance, risk management, internal control) and providing exceptional services to management, as well as adding value to the organization as a whole, by adopting creative methods in terms of the basic components of creativity, As the internal auditor's carrying out these tasks greatly contributes to the success of the financial and administrative work and reaching satisfactory results for all parties, The research problem raised questions about the nature of the role between research variables, and the researchers adopted a scientific approach using the descriptive analytical approach and using the statistical program (spssv23) to find percentages The duplications and the analysis of the nature of the relationship, and a questionnaire form was built, tested, and then distributed to the research sample, and the research reached several conclusions, the most important of which are: The components of creativity have a large and important positive role in improving and distinguishing the performance of internal auditors in relation to achieving the objectives of the organization, helping the administration to carry out its tasks and increase the value The organization through the development and evaluation of services, and research recommends organizations to focus and collaborate between components, Creativity and the work of internal auditors to activate his modern roles.

Abstract

The Republic of Iraq occupies a distinguished geographical location that has great influences on the region in particular and on the Middle East region in general, on all economic, social and political levels. This is what requires Iraq to implement and develop the infrastructure for transport projects of all kinds, and link the ports of the northern Arabian Gulf to Europe through Iraq, Syria and Turkey. And Lebanon, making Iraq an important transit country for goods at the international level, adapting the procedures followed, decisions and customs regulations for transit transportation issued under the amended Customs Law No. (23) of 1984, in line with the requirements of international trade and in accordance with the standards, standards and agreements issued by It is accepted by international organizations and bodies concerned with foreign trade and transit transport, because of its importance in financial resources, supplementing the general budget, and achieving many social, economic and political goals for the countries of origin (exporting), transit countries (transit countries) and destination countries (the last destination) for goods to serve All Parties

Abstract

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

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

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

Abstract

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

This research aims to highlight the role of macro-economic variables in achieving economic growth in Iraq, relying on the Eviews10 program.  The results of the research showed an inverse relationship between the net foreign operations in the inflation rate, the broad money supply, the long term, with the gross domestic product, and a direct relationship between each of the net foreign operations.  In the short term, the broad money supply with the gross domestic product, and a direct relationship between the broad money supply, the exchange rate, the budget deficit in the two terms, with the gross domestic product.

Abstract

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

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

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

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

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

Abstract

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

Breast cancer is one of the most prevalent and life-threatening diseases worldwide, making early and accurate diagnosis essential for improving patient outcomes. This study aims to evaluate the performance of two machine learning models, Extreme Gradient Boosting (XGBoost) and Gaussian Naive Bayes, for breast cancer classification using the Breast Cancer Wisconsin Diagnostic dataset. A comparative analysis was conducted based on several performance metrics, including Accuracy, Precision, Recall, F1-score, Specificity, Receiver Operating Characteristic (ROC) curve, Area Under the Curve (AUC), Balanced Accuracy, and Confusion Matrix. In addition, feature importance analysis was performed to identify the most influential variables contributing to the classification process. The experimental results demonstrated that both models achieved high classification performance. However, the Gaussian Naive Bayes model showed slightly superior performance, achieving an Accuracy of 96.5% and an AUC of 0.997, compared with 96.0% and 0.993, respectively, for the XGBoost model. Furthermore, the analysis revealed that features related to tumor morphology, particularly concave points mean, perimeter worst, and radius worst, were among the most influential predictors of breast cancer classification. The findings indicate that both machine learning models provide reliable and effective tools for supporting early breast cancer diagnosis, with Gaussian Naive Bayes demonstrating a slight advantage for the dataset used in this study. These results highlight the potential of machine learning techniques to enhance diagnostic accuracy and support clinical decision-making.

Abstract

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

Abstract

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

Abstract

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

Abstract

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

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

Abstract

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

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

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

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

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

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

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

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

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

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

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

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

The research aims to identify the criteria that contributed to the entry of the University of Baghdad into the (QS ranking) for the year 2024, as well as to identify the strengths and weaknesses in the university's performance locally, regionally, and globally. It also aims to establish a set of mechanisms and procedures followed by the university to develop and improve its competitive position within global rankings. The research problem is that there is a weak ranking level in the QS classification of the University of Baghdad. The comparative method was adopted as the appropriate approach for the research orientations and achieving its goals. The study community included universities listed in the global (QS ranking), with the research sample being one of the Iraqi universities, the University of Baghdad. A benchmarking comparison was conducted with Al-Mustansiriya University locally, King Faisal University regionally, and the University of Florida globally. The most important results of the research indicate that the University of Baghdad excelled locally in the areas of academic reputation by a margin of (5.8%), employment by a margin of (6.1%), and research citations by a margin of (0.2%). Regionally, the university excelled in the area of graduate employment by a margin of (2.8%) and the ratio of professors to students by a margin of (19.5%). However, globally, the university did not excel in any of the indicators of the global QS ranking. A set of mechanisms was proposed to improve the performance of the University of Baghdad in the QS ranking, including the necessity of publishing research in reputable international journals to enhance its academic reputation regionally and globally.

Abstract

In light of rapid economic changes and the increasing intensity of global competition, economic units seek to achieve excellence and efficiency by improving the management of their resources and reducing costs without affecting the quality of products or services. Rationalizing the allocation of costs is considered one of the modern administrative methods that aims to optimize the use of resources and distribute costs to activities. Strictly proportional to its contribution to creating added value in order to achieve this goal, value chain analysis has become an effective strategic tool that contributes to improving cost allocation and enhancing institutional performance. Value chain analysis, created by Michael Porter, depends on analyzing the main and supporting activities within the economic unit and evaluating them with the aim of identifying activities that contribute to creating value. Reality of the product or service from the customer's point of view, Compared to activities that raise costs without providing a tangible return, this methodology contributes to eliminating unnecessary costs and activities that do not add value, which helps achieve greater efficiency in allocating financial and human resources. Applying value chain analysis helps in restructuring operations in a way that ensures compatibility. Between diverse activities and market needs, This contributes to reducing waste and achieving a sustainable competitive advantage. It also contributes to enabling economic units to determine appropriate pricing strategies that reflect actual costs and help enhance profitability margins.