Search Results for al-mustaqbal-university

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

This study aims to analyze the impact of implementing e-governance systems on reducing bribery and embezzlement in government institutions, as they are among the most prominent tools for combating financial corruption. The study explores the concept of e-governance and its role in enhancing transparency and accountability through automation and digitization, which reduces human intervention in administrative and financial processes. The study also discusses the most prominent mechanisms that contribute to reducing corruption, such as electronic payment, digital signatures, and smart monitoring systems. Furthermore, successful international experiences in implementing e-governance and its positive impact on reducing financial corruption are highlighted. Finally, to achieve the research objective, the researchers distributed a questionnaire to a sample of employees at Rasheed Bank/Najaf Branch in Iraq. The researchers reached a set of conclusions, the most important of which is that implementing e-governance systems significantly reduces the opportunities for bribery and embezzlement in government institutions by enhancing transparency and reducing human intervention in financial transactions. The researchers also reached a set of recommendations, most notably the need to develop technological systems in government institutions to ensure effective implementation of e-governance, while providing secure and fast communication network.        

Abstract

This study explores the role of artificial intelligence in enhancing sustainable human resource management practices through a practical application at Al-Mustaqbal University College. The aim of the research is to investigate how AI technologies can improve the efficiency and effectiveness of administrative procedures. The research problem lies in the lack of comprehensive understanding of the role of artificial intelligence in developing human resource management strategies, which adversely affects the sustainability of administrative practices. A sample of 150 employees was selected, comprising administrative leaders in the College of Administrative Sciences, to collect data through specially designed questionnaires. The findings revealed that artificial intelligence could significantly contribute to improving recruitment, training, and performance analysis processes, thereby enhancing organizational effectiveness. In light of these results, it is recommended to activate the use of artificial intelligence in human resource management to better apply sustainability principles and enhance administrative capabilities.

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

This study examines the role of university 0.4—a conceptual framework integrating technology, accessibility, and inclusive policies—in upholding the right to education at Al-Mustaqbal Private University, the research assesses how digital transformation, adaptive learning systems, and institutional policies contribute to equitable access, quality education, and student success. Data was collected via surveys (N=73 faculty), interviews with administrators, and analysis of academic performance metrics. Findings suggest that University 0.4 initiatives, such as virtual classrooms, AI-driven support tools, and financial aid programs, significantly reduce barriers for marginalized groups, including low-income and disabled students. However, challenges like digital literacy gaps and infrastructure limitations persist. The study concludes with recommendations for scaling University 0.4 innovations to align with SDG 4 (Quality Education) and national educational rights frameworks.

Abstract

This research aims to analyze the impact of bank Credit risk as an independent variable on the returns of investors represented by the free cash flow available to the owner of Common stocker as a dependent variable. To achieve this goal, we used a sample of (20) Iraqi Commercial bank for the period from 2014 - 2020. using quantitative risk metrics, the study found correlations and adverse influence between two of dependent variables and positive correlations and effect with the other variables.

Abstract

The study aims to identify the conceptual framework of sustainable accounting and the role of Artificial Intelligence (AI) technologies in enhancing corporate reporting. Furthermore, it demonstrates the impact of adopting sustainability accounting on the financial reporting of a sample of five companies listed on the Iraq Stock Exchange from the year (2019) to the year (2022). The study relied on the descriptive analytical approach using the SPSS program. The main findings reveal the absence of a statistically significant relationship regarding the influence of disclosure in financial reports to apply sustainability standards on investors' decisions, as well as the absence of a significant relationship between the impact of sustainability accounting and the quality of financial reports. Integrating AI tools—such as machine learning and automated ESG analytics—can bridge these gaps by improving data accuracy, reducing reporting bias, and enhancing transparency. The study recommended a set of recommendations, the most important of which is obligating auditors specialized in the profession of auditing companies not to express an opinion on the validity of financial reports if they are devoid of sustainability accounting reports and supported AI-driven disclosure metrics.

Abstract

In the modern era, providing them with modern tools and technologies that This research aims to study the impact of digital transformation in accounting and its role in reducing poverty. Digital transformation is one of the most prominent developments witnessed by institutions contribute to improving financial and administrative performance. The research problem lies in the main question: Does digital transformation in accounting have an impact that can contribute to reducing poverty? This research aims to demonstrate the impact of digital technologies on developing accounting practices and improving financial resource management, which positively impacts economic and social development. To achieve these objectives, the study is divided into several sections. The first section of Chapter Two addresses the concept of digital transformation, its importance, objectives, characteristics, and types. It also explores the dimensions of digital transformation: the technical, human, and organizational dimensions, recognizing their crucial role in the success of digital transformation within institutions. The second section examines the concept of accounting and the impact of digital transformation on it. This section clarifies the role of modern technologies in developing accounting systems and improving the efficiency of financial and accounting processes. The research concludes that digital transformation contributes to the development of accounting practices by enhancing the accuracy of financial information and strengthening transparency and oversight. This, in turn, helps improve financial resource management and supports decision-making, which can indirectly contribute to economic development and poverty reduction.

Abstract

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

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

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

Abstract

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

Abstract

This essay examines how important anti-monopoly and competition laws are for promoting global collaboration, economic expansion, and avoiding market distortions. The report emphasizes Iraq's desire to use competition laws as a springboard for a larger plan to develop trade and economic ties domestically and abroad. The study examines how Iraq might adopt and modify comparable frameworks to support free market policies, improve consumer welfare, and promote industrial growth by comparing them to the United Arab Emirates' (UAE) effective implementation of competition legislation. Based on the UAE's strategy, the study suggests actions Iraq should take to create strong competition laws, such as bolstering judicial processes, strengthening regulatory frameworks, and boosting institutional capabilities. These initiatives seek to advance sustainable economic growth and bring Iraq into compliance with international norms. Iraq may foster a fair, competitive environment that draws investment and advances its sociopolitical and economic goals by putting in place a regulatory framework influenced by the UAE's experience. To guarantee the efficient execution and supervision of competition laws, the report suggests collaborating with regional partners like the United Arab Emirates and launching extensive reforms in Iraq's regulatory agencies.

Abstract

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

Abstract

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

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

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

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

Abstract

This study aims to analyze the impact of digital accounting systems on the quality of accounting information in commercial banks by examining the role of these systems in enhancing the accuracy, reliability, and timeliness of financial information. With the rapid technological advancement, banks have increasingly relied on digital systems for recording and processing accounting data, raising questions about their effect on the quality of financial reporting and decision-making. The study adopts a descriptive-analytical approach to review previous literature and analyze data related to the use of digital accounting systems in commercial banks. It also relies on the inductive method to draw conclusions and recommendations based on the available data analysis. The study is expected to highlight the importance of digital transformation in improving the quality of accounting information and supporting financial and managerial decision-making in the banking sector.

Abstract

This essay looks at Iraq's attempts to stabilize its administrative and economic sectors in the face of difficulties brought on by both internal and foreign causes that have put a strain on the country's resources. The necessity for regulatory changes, especially the enactment and enforcement of an Anti-Monopoly Law (AML), has been highlighted by problems including excessive unemployment, a lack of public funding, and pervasive administrative inefficiencies. This law is essential for combating corruption and governmental monopoly activities, which have hampered public sector performance and caused administrative disarray. The study looks at how unfair practices that compromise justice and equitable governance have been sustained in Iraq's administrative sector due to ineffective AML enforcement. This study illustrates the advantages of adopting AML in reducing anti-competitive practices and promoting fair market dynamics by comparing China's Anti-Monopoly Law with an examination of Mexican anti-competitive laws. Iraq can significantly improve administrative performance and ensure fair competition by putting in place a strong AML framework that restricts government overreach and lessens cooperation between public officials and private entities. This will ultimately support a more balanced economy and fairer governance.     

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

Organizational behavior plays a pivotal role in enhancing the quality of education in general and university education in particular. This is achieved through the availability of technology, an appropriate structure, and an environment that aligns with the needs and capabilities of employees, contributing to motivating individuals to advance and innovate, and enhancing their capabilities to enhance their teaching performance and achieve quality education. Therefore, this research addresses the topic of organizational behavior and its impact on the quality of university education. The research aims to shed light on the concepts of organizational behavior and educational quality and to identify the extent of the relationship and impact of organizational behavior, represented by its four components (individuals, organizational structure, technology, and environment), on the quality of education.

The descriptive analytical approach was used, and data was collected through a questionnaire distributed to a sample of 50 faculty members using the statistical program (SPSS) version 29.

The research concluded that organizational behavior is one of the fundamental and strategic pillars aimed at achieving quality university education, with a close relationship between them reaching 92%. There is also a significant impact of organizational behavior on the quality of education. The study recommended the need to promote positive organizational behavior in the university environment and develop flexible organizational structures and technological and environmental techniques, which would contribute to improving the quality of university education and enhancing faculty performance.

Abstract

Entrepreneurial leadership is considered one of the key factors that contribute to organizational success and foster innovation and creativity within organizations. This research is an analytical study examining the impact of entrepreneurial leadership on creative work behavior at the University of the Future in Babel Governorate. The study aims to understand the role of entrepreneurial leadership in enhancing a creative work environment and motivating employees to innovate and create, thereby improving the overall effectiveness of the organization.

The research is based on the analysis of field data collected through a questionnaire distributed to a sample of faculty members and staff at the University of the Future. The questionnaire was designed to include several aspects related to entrepreneurial leadership practices, such as strategic vision, inspiration, trust, and communication, as well as their impact on employees' creative work behavior. The data were analyzed using appropriate statistical methods for the study.

The results of the study revealed that entrepreneurial leadership plays a pivotal role in promoting creativity and innovation within the university. The application of entrepreneurial leadership dimensions positively contributed to improving collaboration and interaction among employees, motivating them to offer innovative ideas and solutions in the university’s work environment. The study also confirmed the existence of a positive relationship between entrepreneurial leadership and creative work behavior, indicating that entrepreneurial leadership effectively drives employees toward adopting more creative work methods.

Moreover, the study found that entrepreneurial leadership requires the availability of certain fundamental factors, such as strategic vision, inspiration, mutual trust between leaders and employees, and effective communication. These factors help create a work environment that enables employees to think creatively and present innovative solutions that contribute to organizational development.

In conclusion, the study recommends enhancing the concept of entrepreneurial leadership at the University of the Future by implementing training and development programs targeted at academic leaders to strengthen entrepreneurial leadership skills. The study also recommends focusing on key leadership dimensions, such as improving internal communication between different departments and enhancing the strategic vision, to create a sustainable and creative work environment.

Abstract

This essay discusses the many obstacles Iraq must overcome as it negotiates the swift digital transition brought about by new technology. Iraq urgently needs updated legal frameworks to handle sophisticated digital crimes that impede fair competition in light of the country's growing digital economy and emerging technical frontiers. The dynamics of digital markets cannot be adequately regulated by current anti-monopoly and competition laws since they are unable to keep up with dangers unique to the digital sphere, like information crimes. The effectiveness of Iraq's current legal, regulatory, and judicial systems in thwarting monopolistic behaviors and fostering competition in the digital age is examined in this paper. The study suggests a multifaceted strategy for bolstering Iraq's legal framework and competition laws, starting with significant investments in digital infrastructure and public-private cooperation. Increasing worker specialization, raising awareness of digital crimes, updating competition rules to match technology advancements, and broadening digital access across areas are some of the main recommendations. The report also calls on government agencies, business players, and non-governmental organizations to coordinate their activities and promotes international alliances to build technical oversight capacities. Iraq can strengthen its position in the global digital economy, encourage fair competition, and support economic growth by putting in place a robust digital regulatory framework

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

Abstract

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

Abstract

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

Abstract

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

Abstract

This research focuses on the extent of interest in sustainable finance in Iraq, given its mono-economy, and the degree to which the Iraqi financial market can be utilized to achieve this important goal. This is particularly relevant as most countries worldwide are making significant progress in this area due to its social and environmental implications. The aim is to mitigate the negative impacts of traditional financing methods on other economic activities that lack sustainability. The analysis revealed a significant lack of focus on sustainable finance within the activities of the Iraqi Stock Exchange, with the exception of a few limited-impact green financial issuances. The most prominent recommendation is to work diligently to create diverse financial instruments, both equity and debt, to expand sustainable financing activities targeting various economic sectors. This would help mitigate the widespread negative environmental and climatic impacts that Iraq suffers from as a result of traditional economic activities.

Abstract

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

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

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

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

Abstract

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

Abstract

The research, entitled "The Role of Environmental Accounting in Enhancing Renewable Energy Sustainability: An Applied Study in the Industrial Sector," examines the contribution of environmental accounting to the advancement of renewable energy sustainability in industrial contexts. It underscores the necessity of using environmental accounting techniques to mitigate the ecological consequences of industrial activities and harmonies them with renewable energy implementation and sustainability. The research examines the function of environmental accounting in monitoring and documenting the ecological expenses linked to industrial operations. It analyzes how these techniques assist enterprises in minimizing their environmental impact, enhancing energy efficiency, and facilitating the shift to renewable energy sources. The research underscores the essential function of environmental accounting in fulfilling global sustainability objectives, especially regarding energy efficiency and carbon emission reduction. The study's principal components comprise: • A detailed framework for executing environmental accounting specifically designed for industrial activities. • The assessment of cost-effectiveness and ecological advantages of shifting to renewable energy. • Case studies or examples demonstrate effective implementations of environmental accounting within the industrial sector. • Suggestions for policymakers and decision-makers to promote the widespread implementation of these practices in the industrial sector. The research finds that environmental accounting is vital for attaining renewable energy sustainability, since it offers mechanisms to assess, control, and alleviate environmental effects. It advocates for enhanced rules, corporate accountability, and innovation to promote a sustainable industrial future.

Abstract

The purpose of this study is to clarify the concept of electronic payment systems and their role in supporting financial and economic activity. In light of rapid technological developments and the global digital transformation, electronic payment systems have become a fundamental pillar for the growth of e-commerce, due to the speed, security, and convenience they provide in completing financial transactions. The study examines the role of electronic payment systems in the Iraqi market, and reviews the main types of electronic payments in Iraq, such as payments through e-wallets, electronic payments via Google Pay, Iraqi postal cards, and payments through the Fatora gateway. The research recommends the adoption of a comprehensive national strategy to develop digital and financial infrastructure, enhance financial and digital literacy among individuals and businesses, and update the legislative and regulatory framework to ensure the security and efficiency of electronic payment systems. This would significantly contribute to advancing e-commerce and achieving sustainable economic development in Iraq.

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

This study aims to examine the impact of applying Social Responsibility Accounting (SRA) on rationalizing government expenditure in the Directorate of Persons with Disabilities and Special Needs in Babylon Governorate. It seeks to measure management awareness of the SRA concept, analyze the actual level of its application across its main dimensions (economic, social, and environmental), and clarify the extent to which such awareness contributes to the optimal use of financial resources. The study adopts a descriptive-analytical approach using the case study method. Data were collected through a questionnaire distributed to 60 respondents, of which 47 were returned, and 42 valid questionnaires were analyzed using SPSS software. The results indicate a high level of SRA implementation across all three dimensions. The findings of the main hypothesis test reveal a statistically significant effect of management awareness of SRA on government spending rationalization, with a coefficient of determination (R² = 0.765). Multiple regression analysis shows that the economic dimension has the strongest impact on rationalizing expenditure, followed by the environmental dimension, while the social dimension has a relatively weaker effect. The study recommends enhancing managerial awareness of SRA, adopting a clear accounting framework for performance measurement, and ensuring balanced support of economic, social, and environmental dimensions. Integrating SRA into institutional performance evaluation criteria would improve organizational performance, strengthen public trust, and support sustainable development.

Abstract

The research problem stems from the increasing challenges facing the telecommunications sector amidst a highly competitive and rapidly evolving technological environment. Organizations in this sector are striving to adopt Enterprise Resource Planning (ERP) systems to enhance their performance; however, there remains a knowledge gap regarding the actual and tangible impact of these systems on organizational performance indicators within the local context. Therefore, this research aims to investigate the impact of implementing ERP system dimensions (Information Integration, Information Quality, and Process Efficiency) on enhancing organizational performance efficiency dimensions (Operational Efficiency, Performance Quality, and Speed of Completion) within telecommunications companies operating in the Middle Euphrates provinces (Babylon, Karbala, and Al-Najaf Al-Ashraf). The research adopted the descriptive-analytical approach. The results revealed a statistically significant positive correlation between the implementation of ERP systems and organizational performance efficiency. Regression analysis indicated that ERP implementation explains 52% of the variance in organizational performance efficiency. Detailed findings showed that the "Process Efficiency" dimension was the most influential on "Operational Efficiency" and "Speed of Completion," while the "Information Quality" dimension was the strongest predictor of "Performance Quality." Based on these results, the research recommends that companies invest in improving data quality, re-engineering processes to align with system requirements, providing continuous training programs for employees, and ensuring top management support. The research also suggests conducting future studies that incorporate mediating variables, such as organizational culture, and expanding the scope to include other economic sectors using diverse research methodologies to deepen the understanding of this relationship.

Abstract

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

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

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

Abstract

The research aims to explore the role that human resource resilience strategies can play in promoting agile knowledge management, given that human resource resilience strategies have an important role in contributing to strengthening the foundations of agile knowledge management in organizations and improving their competitive position by relying on a set of activities and procedures that enable them. From achieving that success, three strategies were relied upon to measure the independent variable, the flexibility of human resources, which are (flexible functional strategy, flexible skills strategy, and flexible behavior strategy). knowledge withdrawal). The men's clothing lab in Najaf Governorate was chosen to be a field for research and (50) of its employees were chosen as a sample for the research. The questionnaire forms on which the necessary statistical analysis methods were conducted by statistical program (SPSS.v.23) were distributed to them, with the aim of Access to search results. The research reached a set of conclusions, the most prominent of which is that human resource flexibility strategies can contribute effectively to enhancing the agile knowledge management of the organization in question.

Abstract

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

Abstract

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

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.