Search Results for competitive

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

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

     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

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

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 understand the importance of the role and impact of Marketing 4.0 on competitive intelligence. The research problem was represented by an important question: "How can Marketing 4.0 impact competitive intelligence?" To explain the relationship between the main research variables, two main hypotheses were formulated for correlation and influence, from which sub-hypotheses were derived. To achieve the research objectives, a descriptive analytical approach was used to survey the opinions of employees at Al-Safir Private Hospital. The sample included (43) employees out of a total population of (50). The intentional sampling method was used, and their opinions were surveyed using a validated questionnaire. To analyze the data, the statistical programs SPSS and Excel were used. Among the statistical methods used were Spearman's correlation coefficient and simple linear regression coefficient.         

The research reached several conclusions, the most important of which is that Marketing 4.0 plays a role and impact on competitive intelligence, contributing to increasing the hospital's efficiency and level of application of soft skills, tools, and techniques of Marketing 4.0 in competitive intelligence.                                                       

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

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

Branding is a vital means of product identification and represents a fundamental aspect of marketing, distinguishing a company's products from those of its competitors and conferring a competitive advantage. This study aims to assess the extent to which Iraqi retail stores (BIG) value branding and their employees' awareness of its importance in achieving superiority and competitiveness. The study adopted a descriptive analytical approach, and data was collected through a random survey of 1,087 merchants in Baghdad. Statistical analysis was used (SPSS V.24). The results revealed a strong, positive relationship between branding and the dimensions of competitive advantage (cost, quality, flexibility), while the relationship was weak with the delivery dimension. The added value of the study lies in its focus on the variables of branding and competitive advantage, offering practical contributions to how to invest in branding to enhance competitive advantage and increase profits. This positively impacts the stores' positioning and ability to achieve goals in a competitive market.    

Abstract

This study examines the preventive role of Legal Technology (LegalTech) in monitoring anti-competitive behaviors, with a particular focus on current challenges in Iraq. The problem arises from the limitations of traditional tools in detecting collusion and monopolistic practices, in contrast to the potential offered by LegalTech solutions such as artificial intelligence algorithms and digital reporting platforms. The research adopts a descriptive-analytical and comparative methodology, reviewing successful international experiences (the European Union, Singapore, and the United Kingdom), alongside an Iraqi case study in a key sector. The underlying hypothesis suggests that while LegalTech provides promising opportunities for regulatory oversight, its effectiveness in Iraq depends largely on the development of digital and legislative infrastructures. Preliminary findings indicate that LegalTech can play the role of an "early warning mechanism" against anti-competitive practices. However, Iraq faces structural and legislative challenges that require urgent addressing.

Accordingly, the research seeks to provide a cognitive and policy contribution that deepens understanding of the preventive role of LegalTech and supporting Iraqi decision-makers in addressing current challenges, thereby fostering a fairer and more competitive economic environment.

Abstract

Due to the technological development witnessed by the world and the open market, Iraqi companies have become unable to maintain their market share and compete with similar foreign companies, so it was necessary to rely on management accounting techniques, so the targeted Kaizen cost technology was TKC, which has a significant impact on improving product quality and rationalizing its cost to achieve competitive advantage The research is to apply a set of practices to improve quality and reduce costs along the product life cycle by adopting modern technologies that contribute to supporting the capabilities of the economic unit to reach the competitive advantage, and the importance of the research is by adopting the targeted Kaizen cost technology and the possibility of its application in the gas filling company to achieve continuous improvement. KC technology is of great importance in managing the quality cost of the product along the product life cycle and determining the methods or ways to rationalize it. The research also recommended the necessity of adopting TKC technology, which includes comprehensive and continuous improvement to achieve the competitive advantage associated with quality and cost.

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

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

In light of the growing trend towards a market economy and the liberalization of trade exchanges, achieving a fair competitive environment has become one of the fundamental pillars of any economic system that seeks efficiency, innovation, and consumer protection. However, monopolistic practices – whether explicit or disguised – are among the most significant challenges that hinder this path, especially in countries where legislation still fails to keep up with the complexities of the modern market.

The Iraqi legislative environment, despite having a competition law, still suffers from a weakness in deterrent and monitoring tools, and a lack of specialized institutional mechanisms capable of monitoring and limiting monopolistic practices, especially those that take the form of covert alliances or control through technology. Despite the issuance of the Iraqi Competition and Anti-Monopoly Law No. 14 of 2010, the legislative and regulatory reality reveals a deep structural flaw in the ability to effectively confront monopolistic practices, The existing texts are characterized by a degree of generality and ambiguity, and do not reach the level of technical detail necessary to track modern monopolistic practices, especially those that occur through data control, hidden pricing, and cross-market alliances. Additionally, the absence of precise definitions for key concepts, such as 'dominance' and 'anti-competitive agreements', weakens the ability of courts and regulatory bodies to apply the texts rigorously and consistently. This is further compounded by institutional shortcomings. The concerned bodies responsible for law enforcement lack independence, human resources, and specialized technical capabilities, which often renders their oversight merely symbolic. Furthermore, the mechanisms for investigating monopolistic practices and the accompanying judicial procedures suffer from slowness and complexity, which undermines the deterrent effect of legal intervention. In light of these circumstances, an unequal market environment is reproduced, allowing certain economic actors to entrench their monopolistic positions at the expense of the principle of equal opportunities and consumer rights.

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 research aims to bring together work offices and adjust certain machine and system settings and their relationship to security elements to ensure the quality of integration services in the field. We investigated the following hypothesis: "There is no significant correlation or influence between the application of the International Auditing Standard (ISA220) and its validity."

The researchers prepared the practical aspect of the research by distributing (98) questionnaires to a number of auditors in private audit offices and companies, in order to determine the extent of the relationship and impact achieved by the policies and procedures of the quality control standard in enhancing competitive advantage. One of the most prominent conclusions is that the adoption of the ISA 220 standard by audit offices represents a key factor in achieving competitive advantage, as it contributes to raising the level of audit quality and reducing risks.

Abstract

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

Abstract

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 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 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 aim of this paper is to determine the impact of the entrepreneurial orientation through five dimensions: innovativeness, proactiveness, risk-taking, competitive aggressiveness, and autonomy - on the marketing capabilities that include: pricing, product development, channel management, marketing communication, selling, market information management, marketing planning, and marketing implementation. The research was conducted in (23) Iraqi travel and tourism companies. Analytical descriptive research method. The questionnaire is the tool used to collect research data. Statistical programs (SPSS V.23 and AMOS V.23) were used to analyze the data. The study sample was randomly selected and consisted of (78) individuals from these companies. The research found a strong positive effect of the entrepreneurial orientation on the marketing capabilities, and that the greatest effect of the entrepreneurial orientation was on the pricing ability, and the least effect of the entrepreneurial orientation was on the ability of marketing communication. The research highlights on the level of variables and the nature of the relationships between them in the tourism sector in the Iraq.

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 tourism sector is no longer just a social phenomenon for some individuals and groups only, but has also become to include recreational activities of economic, social, cultural and environmental dimensions, due to the arrival of hundreds of millions of tourists to various countries and tourist regions, which encouraged many countries to work to stimulate and replace tourism. To a real industry and a tool to achieve economic and social development, the tourism sector in Turkey has competitive capabilities that can enter the international trade arena in the era of globalization and the liberalization of services trade, but what is distinguished by Turkey in terms of natural resources And historical sites constitute a natural competitive advantage for them, in spite of this, its role is multiplied by modern developments in a world in which the competitiveness of international tourism that is based on technological innovations and information technology such as the Internet, electronic commerce and modern means of communication. Based on the above, the research assumed that the tourism sector depends on the surrounding environment, whether political, economic or social, and this affects it.
The research included two studies, the first one was concerned with the theoretical and conceptual framework of the tourism sector, while the second one was concerned with measuring the revenue and expenditure gap in the Turkish tourism sector.
The research included two studies, the first one was concerned with the theoretical and conceptual framework of the tourism sector, while the second one was concerned with measuring the revenue and expenditures gap in the Turkish tourism sector.
Perhaps among the most prominent results of this research, Turkey has become, in the last two decades, a destination for culture, the pursuit of knowledge, and the destination of medical tourism for many Arab countries, as well as leisure tourism for most countries of the world, and it relies heavily on a variety of historical sites and coastal resorts on the Aegean Sea and the Mediterranean Sea.
As for the most important proposals that came out of the research, it is the necessity to use tourism as an engine to achieve balanced regional development and raise the standard of living for less developed regions that possess tourism resources and resources.

Abstract

This research aims to analyze the impact of immersive marketing on customer emotional engagement, as well as the extent to which private banks in Baghdad adopt immersive marketing practices—from the perspective of their customers—considering the mediating role of perceived enjoyment in this relationship. The study is situated within the context of the digital transformations sweeping the banking sector and the growing importance of designing digital banking experiences that foster customer interaction and attachment to the bank. A descriptive-analytical approach was employed, and data were collected via a questionnaire distributed to a sample of private bank customers in Baghdad, yielding (204) valid responses for analysis. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results revealed a significant positive effect of immersive marketing on both perceived enjoyment and customer emotional engagement. Furthermore, the findings demonstrated that perceived enjoyment plays a crucial mediating role in the relationship between immersive marketing and emotional engagement. These results suggest that designing interactive and enjoyable digital banking experiences can contribute to fostering customers' emotional engagement with the bank and building more sustainable relationships with them. The significance of this research lies in its contribution to expanding the scope of studies on immersive marketing within the banking sector, as well as in providing practical insights that can assist private banks in developing digital marketing strategies capable of enhancing the customer experience and achieving a competitive advantage in an increasingly competitive banking environment.

Abstract

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

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

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

Abstract

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

Abstract

The research aimed to determine the impact of strategic sovereignty in reducing strategic risks in light of the current conditions that require the correct construction of organizations in order to confront environmental variables in modern times. To achieve this goal, the researchers reached, through theoretical thought and related studies, to build a hypothetical diagram that explains the relationship between the studied variables. The research relied on studying strategic sovereignty as an independent variable distributed into three dimensions: (area of ​​influence, competitive formation, competitive pressure), in addition to three dimensions representing the dependent variable strategic risks (document and information risks, organizational reputation risks, human resources risks). The sample consisted of (100) managers from senior administrative leadership in a sample of private Iraqi banks: (United Bank, National Bank of Iraq, Gulf Commercial Bank, Ashur International Bank, Abra Iraq Bank). The research reached several results represented in the contribution of strategic sovereignty in reducing strategic risks through the results of the impact relationship, which supports the statistical formulation of the research hypothesis

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

Integrated reports represent an episode in the development of the financial reporting function and were approved by the management of economic units as a result of the pressures of users of accounting information in light of a competitive economic environment that requires reducing the information gap between management and users in order to ensure the achievement of social and environmental activities to evaluate the efforts of the management of economic units and their ability to achieve goals. Its strategy and creating an integrated information advantage.

The importance of the research stems from the importance of integrated reports and evaluation of banking performance and governance, as it addresses an important issue supporting the disclosure of quantitative and qualitative information about the performance of banks to meet the needs of investors and stakeholders. The aim of the research was to determine the role of the dimensions of integrated reports within the governance framework in the process of results and evaluation of banking performance.

As for the research problem, the process of reporting on the results of the economic unit’s work is accompanied by various problems that prompted the emergence of a comprehensive type of reports. Hence, the research problem can be formulated with the following questions: Do the contents of the dimensions of integrated reports affect the evaluation of banking performance within the framework of governance? The research is also based on the following hypotheses: The first main hypothesis: There is a role for integrated reports with their dimensions within the governance framework in evaluating banking performance under the Balanced Scorecard (BSC) system.

Many conclusions were reached: weak disclosure in the non-financial reports of the bank in the research sample, in addition to the low levels of environmental and social activities that help management achieve its set goals, and the low utility of the information provided to users.

The research summarized the recommendations, the most important of which are the need to oblige professional accounting organizations and the management of the Iraqi Stock Exchange to direct bank management and the need to commit to preparing annual integrated reports.

Abstract

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

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

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

Abstract

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

Abstract

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

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

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

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

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

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

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

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

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

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

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

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

Additional notes:

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

Abstract

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.

Abstract

The importance of this research lies in its addressing a highly important and contemporary topic by focusing on employing artificial intelligence techniques as an advanced analytical tool in the work of the auditor. This employment aims to enhance the auditor's ability to detect fraudulent practices in financial statements, which contributes to raising the quality of the audit process and keeping pace with global technological developments. This is reflected in reducing detection risks and enhancing the auditor's understanding of the economic unit's environment under audit. AI-based auditing contributes to providing accurate and distinctive information that supports the process of detecting fraud in financial statements, which positively impacts reducing the risk of financial fraud. Moreover, adopting AI in audit firms gives them a tangible competitive advantage and supports enhancing stakeholders' confidence in the results and reliability of the audit process. To achieve this, a survey form was designed for this purpose to survey the opinions of a sample of auditors and employees in audit units who have professional experience related to the nature of the research. The research reached a number of conclusions, including that the sample agreed that the contribution of AI systems to improving the accuracy of detecting financial fraud compared to traditional methods based on manual rules came in first place, while adopting the hybrid approach that combines AI and traditional rules is the best practice in fraud detection systems came in second place, with regard to the extent of AI's contribution to detecting and reducing financial fraud.

Abstract

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

Abstract

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

The study aims to shed light on the types of risks associated with the use of information technology in the audit process that face the external auditor, and to demonstrate the impact of these risks on the quality of the external auditor’s performance through the auditor’s academic and professional qualifications, rules of professional conduct, and consistency with field work standards. The study was based on the hypothesis The main principle is that the external auditor’s identification and evaluation of the risks that he may be exposed to when using modern techniques represented by auditing technology can result in a series of positive results, which in turn enhance the quality of his performance in the auditing process. In order to achieve the objectives of the study and examine and test its sub-hypotheses, it was adopted The study adopted a descriptive analytical approach through constructing and drafting a questionnaire that was distributed to the study sample consisting of a group of external auditors working in auditing offices and companies in the Republic of Iraq, and then analyzing the study data through the use of a number of statistical means and methods.

The study reached a set of conclusions, the most important of which is that the expansion and spread of the use of information technology in many professional works has placed the auditing profession on the need to keep pace with technical developments, as there has become an urgent need for the use of technology by the external auditor in his audit work. Information has provided many opportunities and provided many competitive advantages, but its use is associated with various risks that require the external auditor to recognize and evaluate them in advance to take the necessary precautions and procedures and thus will positively affect the quality of his performance when conducting the audit. The study also recommended the need for auditing offices and companies in Iraq Which uses technology in its work with all policies and procedures that ensure that all auditors are aware of the risks of technology and the extent of its impact on the quality of the external auditor’s performance

Abstract

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

Abstract

The 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 study aimed to demonstrate the role of the integration of RCA and CE technologies in reducing production costs in Iraqi industrial companies, through the application to the data of the fiscal year (2020) for the Nasiriyah textile factory affiliated to the General Company for Woolen Industries, and the study showed several results from The most important of them :

- There is a possibility to apply the techniques of RCA and CE in the Iraqi industrial companies.

-The integration between the two techniques of accounting for resource consumption and simultaneous engineering leads to the optimal exploitation of idle energy and work to exploit it through the work of restructuring some of the things in the activities of the factory.

- Also, this integration enables the company's management to discover idle energy and exploit it and delete activities that do not add value to the product.

- The company's customers in general do not prefer the mat to enter furniture that matches the mat in quality and price.

The researchers presented a number of suggestions in the light of these conclusions that could contribute to developing the competitive advantage of companies operating in the textile industries sector in Iraq.

Abstract

This study aims to analyze the role of reengineering digital thinking among university leaders and their belief in digital transformation in creating and adopting the smart university, which keeps pace with developments in artificial intelligence and digital tools. These represent some of the most important dimensions of digital transformation in an era in which digitalization has become one of the most significant competitive priorities. University leaders should therefore incorporate digital readiness into their strategic plans to ensure that the university completes the requirements of digital transformation, reaches the stage of becoming a smart university, and moves beyond traditional practices. Given the importance of reengineering leadership mindsets to foster belief in digitalization within higher education institutions and the need for universities to keep pace with rapid technological changes, the study problem was formulated around the question of the extent to which reengineering digital thinking among university leaders contributes to enhancing universities' digital readiness in a manner that supports the adoption of smart university dimensions and the achievement of the requirements of modern university transformation. The study adopted a descriptive-analytical approach. Its population and sample consisted of university leaders, including college deans, assistant deans, and heads of departments. A total of 73 valid responses were obtained for analysis. The study was based on three main variables. The first variable was reengineering digital thinking, comprising the following dimensions: leadership's belief in digital transformation, strategic digital vision, data-driven thinking, rapid responsiveness to digital changes, digital knowledge sharing, and digital skills updating. The second variable was digital readiness, comprising the dimensions of digital foresight, agile organizational structure, digital governance, digital competencies, and digital proactivity. The third variable was the smart university, comprising the dimensions of smart infrastructure, smart education, smart digital administration, smart services, digital innovation, and smart core capabilities of faculty members. The study found a significant correlation and significant effect between reengineering digital thinking and digital readiness. It also revealed a significant effect of digital readiness on the adoption of the smart university. These findings indicate that developing and reengineering digital thinking among university leaders contributes effectively to enhancing the level of digital readiness of universities, which, in turn, positively affects their ability to adopt smart university systems and improve the efficiency of academic and educational performance. The results also demonstrated that strategic digital vision, data-driven thinking, and digital skills updating are among the most influential dimensions in supporting the transition toward the smart university. The study recommends that universities adopt specialized programs for reengineering the digital thinking of university leaders, strengthen digital governance, develop smart infrastructure, invest in developing digital competencies, and foster a culture of digital innovation. Such initiatives would contribute to the transition toward smart universities and enhance their competitiveness and sustainability in the contemporary higher education environment.

Abstract

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

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

Abstract

The 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

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

Abstract

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

Abstract

Universities worldwide have recognized the challenges of digital transformation in the face of rapid technological advancements, which have become an integral part of the educational system for all academic programs. This integration brings numerous advantages to all stakeholders in the educational process. Traditional methods, techniques, and tools have become outdated, prompting universities to enter into agreements with specialized global companies in technology, software, and tools. These agreements aim to equip their infrastructure for the educational process across various academic programs and disciplines, building knowledge and skills for students and preparing them for the job market in the era of digital transformation affecting all sectors.

Digital transformation is no longer an option but a necessity for institutions striving to enhance their efficiency and ensure their sustainability. The rapid growth of digital technology, advancements in smart devices and systems, increased data processing capabilities, and artificial intelligence have led to revolutionary changes. Dealing with the digital society requires investment in human resources and competencies possessing digital skills, capabilities, passion, ambition, and dialogue. This entails adopting a comprehensive approach to teaching methods, focusing on future requirements.

As mentioned earlier, digital transformation has become an urgent necessity that educational institutions seek to establish and dedicate. Educational technologies and digital platforms are not just concepts; they are now essential practices for the educational and learning processes. Universities need to leverage digital technologies to improve educational processes and practices, enhance learner and teacher experiences, and support the creation of effective and enduring educational models. Digital transformation helps universities operate more efficiently, remain competitive in global rankings and accreditations, and succeed in preparing learners for digital work environments.

In this context, digitization is a necessity in higher education institutions, attracting top students and improving the experience of courses, educational materials, and training processes in general. It enables monitoring and tracking to identify obstacles and challenges in training and reduce the risk of dropout. However, hesitation in understanding and seizing opportunities to move towards this digital environment still exists. It is essential for digital transformation to align with communication principles, ensuring its commitment to meet the expectations of various groups interested in economic, social, and environmental dimensions.

Abstract

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

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

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

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

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

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

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

Abstract

This study aimed to investigate the role of strategic leadership in promoting digital transformation processes within Iraqi Ministry of Trade public companies. The research problem stemmed from the challenges these companies face in keeping pace with the Fourth Industrial Revolution and the need for forward-looking leadership to transcend rigid, traditional structures. The strategic leadership variable encompassed the dimensions of strategic vision, ethical practices, organizational culture, human capital, and core competencies, while digital transformation was measured across the dimensions of technologies, activities, boundaries, and objectives. The study employed a descriptive-analytical methodology and was conducted within Iraqi Ministry of Trade companies. A purposive sample of 352 administrative leaders (general manager, assistant general manager, department manager, and division head) was selected. To analyze the data, the statistical software SPSS v.26 and Amos v.25 were used, employing advanced statistical methods such as Structural Equation Modeling (SEM), path analysis, and validity and reliability tests. The study reached several conclusions, most notably the significant impact of strategic leadership on the dimensions of digital transformation. Core competencies and strategic vision emerged as the strongest drivers for developing activities and expanding the organization's digital boundaries. Based on these findings, the study recommended that leaders invest in enhancing human capital and localizing modern technologies as an indispensable strategic option to ensure competitive sustainability in the evolving digital environment.

Abstract

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

Abstract

The 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

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

Abstract

The aim of this scientific research is to determine the relationship within the organizational justice variable and its impact on the performance of the workforce in organizations. In particular knowing how this research came to studying each dimension of justice and its impact on each other on the one hand, and on the other hand the role of dimensions. Organizational justice in increasing the degree of employee performance and gaining a competitive advantage in the labor market.

The research sample was based on descriptive and explanatory statistics, where the researcher relied on collecting and statistic information and data from the research sample. Then, the research sample was handed over from all employees, a research questionnaire previously planned for this purpose. Where the data was analyzed and the results were known through the statistical programs for that.

The research sample reached (195) from various workforces in the College of Law / University of Babylon, and data and responses were collected based on the random distilled sample method, and the size of the research sample was (57) employees working in the college.

After reaching the results of the research sample, the results were discussed by presenting them to previous research on the same topic. Where the results of the targets were determined on the independent variable and its direct impact on the dependent variable in the research. Where the researcher conducted all the statistical methods, tests, correlation and regression coefficients, measures of central tendency. Finally, confirmatory factor analysis was performed for all variables and hypotheses.

Where it was found through statistical methods and tests that there is a strong relationship with a high degree between each of the independent variables of the study sample with the dependent variable and the degree of influence of each of them on the research sample. Also, the role of organizational justice and its impact on increasing the degree of job satisfaction in the work environment was determined.