Search Results for development

Abstract

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

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

Abstract

The research aims to address a fundamental issue related to the impact of Islamic finance on economic development. Islamic finance has witnessed a significant increase in the volume of its financial transactions, especially after the global crisis of 2008, making it a key source for financing various economic activities and driving growth in many countries. Islamic banks were selected as the focus of the study because they represent the core component of the Islamic financial industry in Iraq.

The research adopts the inductive approach by focusing on the development of the Islamic banking sector in Iraq, its various patterns, and its impact on economic development. The development of the Islamic banking sector is expressed through a set of indicators (total assets and financing volume), while economic development is measured through the non-oil GDP indicator. The data cover the period (2013–2022).

The study concludes that there is a statistically significant positive effect of credit volume on economic development, while no impact of total assets in Islamic banks on economic development was found. The researcher recommends the need to develop the operational mechanisms of Islamic banks in a manner that ensures strengthening their positive impact on economic development.

Abstract

Despite Iraq's vast natural resources and its adoption of the Sustainable Development Goals (SDGs) since 2015, poverty rates remain high and income inequality widens. This reflects the limited capacity of the Iraqi economy to translate economic growth into tangible improvements in welfare and human development. This raises questions about the nature and extent of the short- and long-term impact of poverty and income inequality on the path to sustainable development. This study aimed to analyze the impact of poverty and income inequality on sustainable development in Iraq, as measured by the Human Development Index (HDI), during the period 2015–2023. The study employed a descriptive, analytical, quantitative approach using annual time series data. The Autoregressive Distributed Limiting (ARDL) model was applied due to its suitability for the data type, small sample size, and ability to handle mixed integration ranks. Unit root tests, bounds tests, and diagnostic tests were conducted to verify the model's validity and stability. The study's findings revealed a long-term equilibrium relationship between poverty, income inequality, and human development in Iraq, with statistically significant effects of these two variables on the long-term Human Development Index (HDI). Furthermore, the ECM error correction model demonstrated short-term dynamics and a gradual adjustment towards long-term equilibrium, confirming that poverty and income inequality constitute structural obstacles to achieving sustainable development. The study recommends adopting integrated economic and social policies to reduce poverty, ensure equitable income distribution, improve the efficiency of public spending in education and health, and strengthen economic governance in Iraq.

Abstract

Despite Iraq's vast natural resources and its adoption of the Sustainable Development Goals (SDGs) since 2015, poverty rates remain high and income inequality widens. This reflects the limited capacity of the Iraqi economy to translate economic growth into tangible improvements in welfare and human development. This raises questions about the nature and extent of the short- and long-term impact of poverty and income inequality on the path to sustainable development. This study aimed to analyze the impact of poverty and income inequality on sustainable development in Iraq, as measured by the Human Development Index (HDI), during the period 2015–2023. The study employed a descriptive, analytical, quantitative approach using annual time series data. The Autoregressive Distributed Limiting (ARDL) model was applied due to its suitability for the data type, small sample size, and ability to handle mixed integration ranks. Unit root tests, bounds tests, and diagnostic tests were conducted to verify the model's validity and stability. The study's findings revealed a long-term equilibrium relationship between poverty, income inequality, and human development in Iraq, with statistically significant effects of these two variables on the long-term Human Development Index (HDI). Furthermore, the ECM error correction model demonstrated short-term dynamics and a gradual adjustment towards long-term equilibrium, confirming that poverty and income inequality constitute structural obstacles to achieving sustainable development. The study recommends adopting integrated economic and social policies to reduce poverty, ensure equitable income distribution, improve the efficiency of public spending in education and health, and strengthen economic governance in Iraq.

Abstract

The research aims to define the performance audit of the Reconstruction Fund for Areas Affected by War Operations, and to clarify the requirements of the INTOSAI (3000) standard for "performance audit", in line with the performance of the Reconstruction Fund, as well as to state the theoretical framework for sustainable development in terms of concept, importance, objectives, and the extent to which the objectives of the Reconstruction Fund for Areas Affected by War Operations are consistent with the Sustainable Development Goals, and to provide proposed indicators to measure the extent to which the Fund has achieved the Sustainable Development Goals and to apply a sample of the proposed indicators to verify the implementation of the Sustainable Development Goals by this Fund. The researchers relied on a set of tools that included analyzing the financial data and funding sources approved by the Fund, as well as reviewing the statistics of the projects that the Fund has worked to establish in the affected areas, in addition to the proposed indicators to verify the implementation of the Sustainable Development Goals. The research community represents the specialized development funds in Iraq, while the research sample was represented by the Reconstruction Fund for Areas Affected by War Operations to apply indicators to verify the implementation of the Sustainable Development Goals for the years 2018-2019. The research concluded that the objectives of the Reconstruction Fund for Areas Affected by War Operations are largely consistent with the development goals. Sustainable, as this fund is one of the development funds that sponsors support for the social, economic and environmental dimensions in a noticeable way.

Abstract

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

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

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

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

Abstract

This study examines digital transformation in universities and its role in supporting sustainable development and enhancing international trade openness through an econometric analytical study of a sample of developing countries, namely Iraq, Jordan, Saudi Arabia, Morocco, and Tunisia. The study is based on the premise that digital transformation in universities represents one of the most significant contemporary global transformations, exerting a direct influence on human capital development and the international economy. The study aims to analyze the impact of digital transformation in universities on supporting sustainable development and promoting international trade openness in the selected sample countries. To achieve this objective, both descriptive-analytical and quantitative approaches were employed, utilizing appropriate econometric techniques. The findings indicate that university digital transformation has a positive and significant effect on sustainable development and contributes to enhancing international trade openness. Based on these findings, the study recommends strengthening digital infrastructure, establishing a digital framework that supports sustainable digital transformation, increasing investments in university digital transformation, and enhancing digital training and capacity-building programs for academic staff and students in higher education institutions.

Abstract

The research aims towards measuring the impact of the development of the banking industry on sustainable development, especially after the development of the banking industry in recent years and the transition to digital banking services that have      achieved great profits for the banking industry     by applying it to the Iraqi banking industry during the period                                                                              

 (2004-2020), using the ARDL model, where the research deals with measuring the impact of the development of the banking industry represented by the independent variables (credit provided to the private sector to GDP,                                                                                                                                  

Total deposits to GDP, and money supply to GDP) on sustainable development, which is achieved through key indicators, which are economic indicators, social indicators, environmental indicators, and institutional indicators, where these approved variables were expressed through indicators (per capita GDP, population ratio in regions urbanization, change in forest area, spending on research and development), and the research concluded the great developmental role of the banking industry to achieve sustainable development as well as the need to develop and provide credit for modern projects that support clean energy and green environment                                                                                             

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

Human development is the process of expanding individuals' choices and capabilities, enabling them to achieve better and more productive lives. Human development is essential for poverty reduction, as it helps empower the poor by providing them with the skills, knowledge, and resources needed to improve their lives.

Human development helps improve individuals' health by providing healthcare and proper nutrition. This, in turn, leads to increased productivity and reduced medical costs. Human development also contributes to job creation by supporting small and medium-sized enterprises and providing vocational training.Governments, international organizations, and civil society must invest in human development by providing healthcare, education, and vocational training, and by promoting community participation by involving the poor in decision-making that affects their lives. Human development is a powerful tool for poverty reduction. By investing in human development, we can build more just and prosperous societies.

Abstract

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

Abstract

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

Abstract

The research aims to identify the size of government spending on research and development and its impact on the human development index in Singapore, and to analyze and measure the most important indicators of government spending on research and development and the index number for the human development index, and by using some statistical and standard tools, the research has proven that there is a positive effect between spending on research and development. As a percentage of the gross domestic product in Singapore and the human development index in the short term, while in the long term the research proved that there is no relationship between the study variables, while there is a long-term equilibrium relationship at the levels of significance (1%, 5%, 10%), and the results of the tests showed Diagnostic The absence of the self-correlation problem according to the ARCH test, and the study recommended drawing lessons from the Singaporean experience in the field of research and development, creativity, innovation and great progress in the field of education.

Abstract

The role of small and medium enterprises is essential in economic and social development and is the focus of attention of governments and international organizations, most notably the United Nations Industrial Development Organization. Their importance increases in developing countries because they represent the only realistic prospects for economic development and an effective tool for addressing the problem of unemployment and poverty there. The research aims to clarify the concept of small and medium enterprises and their role in achieving comprehensive economic and social development in Iraq in the current and future stages. The descriptive and deductive approaches were followed, in an attempt to link small and medium enterprises and sustainable development in the Iraqi economy in this research. Small and medium enterprises face a number of obstacles that limit their contribution and effectiveness in sustainable development in Iraq, then explaining the most important details in order to develop appropriate solutions for them. In this research, we will focus on several concepts for small and medium enterprises and shed light on the most important conclusions, including that the private sector of small and medium enterprises is in dire and necessary need of government support to be able to advance and develop. In conclusion, a number of recommendations were presented for the development of small and medium enterprises, and we hope that they will be of assistance in the research topic, including the urgent need for the Iraqi government to play an important role in creating supportive regulatory frameworks through collective funds and other mechanisms, establishing microfinance units in the Ministry of Trade and the Central Bank of Iraq to provide the necessary consultations for the work of small projects.

Abstract

The current research aimed to verify the role of e-government in promoting sustainable development by reviewing some practices and a number of related studies.

The study discovered that there are five e-government factors that have a clear role in promoting sustainable development, which are (the legal factor, the technological factor, the effectiveness of institutional organization, cooperation between digital technologies and resource management, and citizen satisfaction). To achieve the objective of the research, a main measurement tool was adopted by designing a questionnaire and distributing it to a sample of the General Traffic Directorate at the Ghazaliya registration site and the crown registration site in Baghdad - to reach the desired results through the use of the statistical package (SPSS.V.25) in order to determine the relationship between The variables of the study, e-government with its factors (the legal factor, the technological factor, the effectiveness of institutional organization, cooperation between digital technologies and resource management, citizen satisfaction). and sustainable development in its dimensions (environmental, social, and economic). The results of the study demonstrated the existence of an active role for e-government factors in sustainable development, and this indicates that these factors have a fundamental role in promoting sustainable development.

Abstract

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

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

Abstract

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

Abstract

The research aims to identify the impact of organizational development in its five dimensions, which are (training and developing employees' skills, systems and policies followed, technological methods and tools, organizational structure, analysis of conditions and keeping pace with various environmental variables) on job performance in the General Directorate of Vocational Education. The research problem was represented by asking the question: What is the impact of organizational development in its dimensions on job performance? The study of research variables was chosen due to the novelty and importance of these variables. A main hypothesis was formulated for the research, which stated that there is no statistically significant relationship of influence of organizational development on job performance. The study was conducted in the Ministry of Education / General Directorate of Vocational Education. The research community was represented by the employees of that directorate, numbering (351) employees, and the research sample was (88) employees. As for the means of collecting data, it was done using a questionnaire and personal interviews. The statistical program (SPSS-V.26) was used to analyze the data. The most prominent results reached by the research was the existence of a positive impact of organizational development on job performance in the General Directorate of Vocational Education, and that the most influential dimension of organizational development on job performance is the dimension of training and developing employees' skills. The study recommended providing an appropriate financial budget to carry out the continuous updating of the technological methods used in the directorate in order to ensure the institution’s organizational reconstruction and to bring about major behavioral and technological changes.

Abstract

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

Abstract

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

Abstract

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

Abstract

Corruption has become a significant challenge in many countries around the world at various levels, whether in the public or private sectors, and has topped the priorities of many national and international reports. Corruption is not just an issue related to the implementation and quality of governance, but has become a major challenge that hinders sustainable economic growth, fair human development, social justice, and equality between different groups. One of the main goals of governments is to reduce the social ills and problems resulting from corruption, and this is the first step in integrating the interconnection and absolute communication between various aspects of development. Therefore, a successful society is one that is capable of reducing corruption. There is a growing tendency at the international level to adopt technology to combat and reduce corruption, as technology plays an effective role as a transparent oversight tool and allows for greater accountability. Thus, it is an important tool for sustainable development, as the technological tool facilitates the collection, analysis, and updating of data, providing greater flexibility in addressing types and forms of serious financial and administrative corruption recognized internationally. It is also a tool that contributes to the development of better mechanisms to combat corruption and governance strategies, and environmental protection, health, education, communications, and poverty reduction are considered key indicators in preventing and combating corruption. This research reviews the role of modern technology in combating administrative and financial corruption in both developing and developed countries, as it is considered one of the most prominent factors that contribute to improving transparency and reducing opportunities for corruption, clarifying the relationship between corruption and sustainable development, and explaining how corruption negatively affects financial resources and hinders the achievement of social justice and economic development.

Abstract

           Research aims to Know range the human resources development for the electronic management application in the General Traffic Directorate, the research sample, and to clarify the relationship between human resources development variables, such as training management, skills and improving competency for employees, and the application of electronic management, A questionnaire was prepared for the research sample and distributed to a group of administrative and technical staff working in the Traffic Directorate, the research sample to Know range the human resources development in order to apply electronic management without deviations, The research hypothesis came with two main hypotheses: the correlation hypothesis and the impact hypothesis, Through the researcher's field visit to the Directorate, he found a weakness in developing its human resources, The General Directorate of Traffic is of the important directorates in the country, as the Ministry of Interior relies on it to provide services to citizens, which is witnessing a high demand by citizens, which makes it necessary to think In improving the provision of its services and facing the weakness of the application of electronic management by paying Interest to the human resources development, and this is the research problem.

       The most important conclusions and recommendations There is a weakness in the training programs provided by the Directorate of the research sample because the Directorate does not prepare training programs to meet the requirements of the workers, so the researcher recommends the need for a strategic planning for the development of human resources and their attachment to the electronic management in the Traffic Directorate, research sample, Increasing the training programs provided by the Directorate to improve the skills and abilities of employees.

Abstract

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

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

Abstract

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

Abstract

The research dealt with the performance of developmental achievement in Iraq as an expression of a contemporary vision of sustainable development through the implementation of the 2030 sustainable development plan. future visions to activate it, with a focus on the importance of national levers to deal with crises, With a focus on the importance of national levers to deal with crises, and the research stems from the hypothesis that sustainable development is a historic opportunity for Iraq to reduce and overcome crisis (economic - health - and political) if they are adopted and achieve its goals. From the convictions formed through studies and dialogues of the Iraqi development performance, It has become necessary to draw a picture of the interventions that the Iraqi government, non-governmental and external actors can undertake to improve the quality and sustainability of quality of life through better provision of health services, reduce corruption and enhance human security.

Abstract

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

Abstract

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

Abstract

The concept of sustainable development has become a popular slogan in contemporary organizations. Today, it is the central focus of the programs of many governmental and non-governmental organizations, as well as many companies around the world. Sustainable development refers to meeting the needs of individuals without compromising the ability of future generations to meet their own needs. Here, marketing plays an important role, not only by aligning a company’s strategy with the environment, but also by promoting the importance of implementing this concept. Green marketing relies on the use of promotional methods that focus on the environmental benefits of products and services. By marketing sustainable solutions, companies such as Asia Renewable Energy (the case study) can, according to our research findings, raise environmental awareness among their audiences and encourage consumers to adopt environmentally friendly behaviors. Marketing green products not only promotes the environment but also reflects social values that respect human rights and equality. By applying the principles of sustainability, companies enhance the well-being of society by providing clean, sustainable energy that contributes to reducing pollution and improving the quality of life. Marketing innovations in renewable energy contributes to stimulating demand for these solutions, which enhances the ability of companies to grow sustainably. By focusing on marketing solar, wind or other renewable technologies, companies like Asia Renewable Energy can contribute to the transition to a low-carbon society. Asia Renewable Energy can serve as an excellent example of applying green marketing strategies to support sustainable development. Some of the points that can be highlighted in this study are: Renewable energy products and services The company’s focus on providing clean and sustainable energy solutions, such as solar panels and wind power. Using new or innovative technologies in the field of renewable energy, which enhances its position in the market as an environmentally responsible company. Organizing media campaigns on various platforms to raise awareness about the benefits of renewable energy and its impact on reducing the carbon footprint. Working to support development projects in local communities, such as providing clean energy to remote areas, which enhances its social role. Through these strategies, Asia Renewable Energy can effectively contribute to achieving sustainable development at the environmental and societal levels.

Abstract

The rapid advancement of digital technologies has transformed the global higher education landscape, making the transition toward smart universities a strategic necessity rather than a developmental option. Despite ongoing reform efforts in Iraq, higher education institutions continue to face significant challenges related to governance, digital infrastructure, data management, research capacity, and institutional readiness. The research problem stems from the existence of a substantial gap between the current state of Iraqi universities and the requirements of internationally recognized smart university models, which limits their ability to contribute effectively to sustainable development and the knowledge economy. This study aims to analyze the current status of smart university transformation in Iraq through a gap analysis approach and to develop a strategic roadmap that supports the transition process. Using a qualitative analytical methodology, the study examines the Iraqi higher education environment, identifies major transformation gaps, and evaluates key dimensions including governance, digital infrastructure, policy frameworks, pedagogy, research and innovation, stakeholder engagement, financing, and risk management. The findings reveal significant deficiencies in digital readiness, institutional integration, data governance, technological infrastructure, and university–industry collaboration. The study highlights the importance of establishing a coherent national framework that aligns digital transformation initiatives with higher education policies and development priorities. Based on the identified gaps, a comprehensive strategic roadmap is proposed to guide universities and policymakers through a phased transformation process toward smart university implementation. The study contributes to the growing body of knowledge on higher education digital transformation by providing a context-specific framework for Iraq and offering practical policy recommendations to enhance institutional performance, innovation capacity, educational quality, and long-term socio-economic development.

Abstract

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

Abstract

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

Abstract

A major global reform movement has emerged in the last decades of the twentieth century, encompassing a range of political, economic and social aspects. The collapse of national borders, the globalization of economic activities and transactions, increased competition and free trade, the collapse of the economic structure, and the high rates of poverty and unemployment in developing countries are all consequences of this trend, which coincided with rapid changes in the global economy. This reform has been called for by a number of international agencies and organizations, including the World Bank and the International Monetary Fund. As one of the most important concerns of global decision-makers, led by the United Nations, the problem of sustainable human development and effective leadership has gained great attention. As a result, the idea of ​​sustainable human development has been linked to good leadership, good governance and effective leadership, and even aid and grants provided to developing countries are now linked to the extent to which these countries adhere to and respect democratic standards, good governance and effective leadership.

Abstract

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

Abstract

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

The research reached several conclusions, including:

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

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

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

Abstract

This research aims to analyze the role of sustainable local leadership in enhancing prosperity indicators according to the Legatum Prosperity Index, through an analytical study at the Karbala Provincial Council. The research is based on the hypothesis that adopting sustainable leadership practices contributes to improving the work environment, enhancing social capital, and supporting the sustainability of organizational development within local government institutions. The study employed a descriptive-analytical approach. Data were collected through a questionnaire distributed to a random sample of 130 employees at the Karbala Provincial Council, using a five-point Likert scale. The data were statistically analyzed using SPSS version 22 and SmartPLS software to test the research hypotheses and measure the relationships between its variables. The sustainable local leadership variable was measured across five dimensions: diversity, organizational justice, employee development, advancement and orientation, and work-life balance. Prosperity was measured based on the dimensions of the Legatum Prosperity Index. The results showed a strong and statistically significant positive effect of sustainable local leadership on enhancing prosperity indicators, with an effect size of β = 0.825 and high explanatory power for the model. This underscores that sustainable leadership practices are crucial for improving organizational performance and fostering the prosperity of organizations and communities. The findings also indicated that the employee development dimension had the greatest impact compared to the other dimensions. The research recommends that local leaders adopt sustainable leadership practices based on organizational justice, human resource development, and a supportive work environment. This will contribute to achieving sustainable development and improving the quality of public services within the framework of the Legatum Prosperity Index.

Abstract

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

Abstract

The research aimed to determine the extent to which tourism training strategies, with their dimensions (analyzing tourism training needs, setting training objectives, implementing training, evaluating training), contribute to improving organizational performance with its dimensions (operational efficiency, financial performance, customer satisfaction) through sustainable development with its dimensions (economic dimension, social dimension, environmental dimension) The research problem was embodied in identifying the challenges facing the companies under study in designing their training programs while integrating the dimensions of sustainable development to achieve outstanding organizational performance. A questionnaire was distributed to (60) employees and (5) were excluded for scientific and methodological reasons in a General Authority for Tourismin Baghdad Governorate. The descriptive and analytical approach was used to present and analyze the data. The (SPSS v21) program was used to analyze the data using statistical methods and the use of the correlation coefficient (Pearson), the simple regression analysis method, Multiple linear regression، and the F, t test. One of the most important conclusions reached by the research is that there is a strong correlation between tourism training strategy and organizational performance in the tourism companies studied, and that sustainable development plays an important mediating role in the relationship between tourism training strategy and organizational performance. This means that the effectiveness of training increases when it is integrated with sustainability practices to achieve outstanding organizational performance. The most important recommendations that the research provides are: adopting an integrated strategic framework for tourism training and moving Iraqi tourism companies from the traditional method of implementing courses to a strategic training management model based on linking needs analysis, long-term company plans, and organizational performance indicators, to ensure the sustainability of the training impact.

Abstract

The Iraqi economy relies entirely on oil revenues to meet its needs and plans, highlighting the precariousness of the situation should global oil prices decline for political and economic reasons. Given that oil is a finite resource, it is imperative to pursue economic diversification and leverage all economic sectors as the cornerstone and driving force for building a robust economy and achieving comprehensive development. This necessitates good governance in implementing economic reform programs and exploring strategic alternatives to achieve economic growth. The Iraqi economy possesses alternatives and opportunities for economic diversification and various sources of income. However, it has not fully utilized its diverse natural and agricultural resources, which are crucial for supporting economic growth. Development is not merely about frameworks, institutions, and aspirations; it requires political, economic, social, and cultural prerequisites that must be organized and updated in a gradual and practical manner. It also necessitates addressing internal and external challenges that interact with evolving societal changes. This requires awareness and determination to achieve the desired goals through investment spending, increased productivity, and ultimately, a higher gross national product.

Abstract

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

Abstract

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

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

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

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

Abstract

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

Abstract

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

Abstract

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

Abstract

The article considers the historical foundations of Iraq for ensuring environmental and economic sustainability in the context of digitalization. The article presents facts about the contribution of the thousand-year-old culture of Iraq to world culture and the relevance of this contribution in solving the problems of sustainable development. A critical assessment of training technologies and the application of popular neural networks is given. It is proposed to use the experience of Belarus in planning and implementing strategic projects in Belarus in relation to the conditions of global digitalization and to use the results of Belarusian scientists in linguistic analysis of texts to create national neural networks. The importance of an ecosystem approach in solving the problems of socio-economic development of the country is emphasized. The relevance and necessity of appropriate training of personnel for the digital economy, the most important part of which in modern conditions is digital culture and the formation of a national market for high-quality data is substantiated.

Abstract

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

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

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

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

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

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

Objectives of the Research

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

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

Abstract

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

Abstract

Since the beginning of the Industrial Revolution, the global economy has been dominated by the so-called linear economic model, which has proven its limitations and has placed a great pressure on the world's resources. In light of the limited resources and the growing environmental issues, it became important to search for new and more sustainable economic models, so the trend towards a circular economy began by developing advanced steps to get rid of waste and make use of it at the lowest economic and environmental costs. The contribution of the circular economy to sustainable development is determined by the ability of the circular economy to achieve its vision of a flexible, innovative and transparent economy, and by its continued success in building global partnerships with companies, governments and civil society.

Abstract

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

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

Abstract

This study aimed to determine the impact of human resources development on the effectiveness of crisis management among employees at private Jordanian Universities.

The descriptive approach was adopted; By developing two tools to measure human resources development and the effectiveness of crisis management, The study community consisted of all employees of private Jordanian Universities in the capital, Amman, Within senior and middle management. According to the report of The Ministry of Higher Education for the year (2021), The number of private Universities in the capital reached (11). University, and due to the large size of the study community, (5) Universities were chosen because their geographical location is within the capital, Amman, and they have obtained the ISO (9001) certificate. (158) questionnaires were received, and after reviewing them, it was found that (3) questionnaires had incomplete answers, so they were excluded. Thus, The number of valid questionnaires for the purposes of analysis reached (155).

The study recommended that Universities should adopt greater human resources development as a preliminary step to reduce the impact of crises they may face in the future, Encourage open communications, Transparency in dialogue, and accept complaints and suggestions between leaders and employees.

Abstract

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

Abstract

As the stock market becomes increasingly important as a primary driver of economic development, understanding the fundamentals that influence the development of these markets becomes crucial. This topic provides a comprehensive review of the basic foundations of the stock market, with a focus on market models in Jordan and Iraq. It explains the impact of economic, political and legislative stability on the attractiveness of investments and investor confidence in the market stressing the importance of understanding investor culture and its impact on investment decision making, in light of the current economic transformations.

Due to the fluctuations experienced by the stock market in Iraq as a result of the economic and political conditions in the country, the prices of stocks and bonds vary constantly between high and low, and this greatly affects economic activity there. This topic aims to explain the state of the stock market in Iraq, explain the basic foundations on which this market must be based, and compare it with the stock market in Jordan.

It is clear that the economic environment reflects economic policy and the factors affecting it. As the state of the economy in the country greatly affects the stock market, the presence of a stable economic environment increases confidence among investor and traders in the market, and the culture of investors and their understanding of financial risks and investment opportunities is affected by the economic environment.

Political stability gives internal and external investments confidence to invest in the financial market, while political turmoil can lead to a decline in confidence and a reduction in investment, providing a stable security environment in the stock market in Iraq leads to a noticeable development in its laws and regulations.

Abstract

Rapid evolution of the Internet of Things (IoT) has transformed the urban infrastructure because it is possible to interconnect systems that can improve transportation, healthcare, security, energy management, and public services. Implementation of IoT network in Iraqi cities faces numerous constraints including lack of infrastructural development, network saturation, unstable connections, poor cybersecurity and lack of resource management. These factors largely affect dependability and functionality of smart city applications. This paper examined how Artificial Intelligence (AI) methods applied to improve IoT network performance in Iraqi cities through effective data routing, predictive maintenance, anomaly detection, bandwidth optimization, and intelligent resource management. Machine learning, Deep Learning and reinforcement learning methods were commonly used methods to address the conditions of dynamic networks and maximize operational efficiency. The study aims at the application of AI techniques to strengthen current IoT systems to enhance scalability, minimize latency, enhance security, and energy efficiency. The research, based on analytical modeling and comparative performance analysis, shows that AI-based IoT systems significantly improve technological resilience of cities and assist Iraq in the development of smart cities. The results offer viable advice to policy makers, network engineers and urban planners who wish to develop modern cities in Iraq using intelligent technology.

Abstract

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

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

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

Abstract

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

Abstract

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

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

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

Abstract

The research seeks to achieve a set of objectives, the most important of which is measuring the impact of using artificial intelligence techniques in improving the disclosure process in financial statements and its reflection in sustainable development. In consistency with the importance of the research and through its problem, the researchers sought to test the research hypotheses. To achieve this, a questionnaire was designed using (Google Form) and distributed on line to the elements of the research sample that were selected using the intentional sample consisting of employees of the departments of (financial affairs, auditing and internal control). (50) answers were obtained. Through the Statistical Package for Social Sciences (SPSS) application, the results of the questionnaire were analyzed. According to the applied framework of the research, a set of findings were reached, the most important of which were: Robotic process automation technology supports the accounting disclosure process in the financial statements prepared by the Presidency of the University of Basrah, which achieves sustainable development elements. The researchers presented a set of recommendations, the most prominent of which is that the Presidency of the University of Basra issue rules and instructions under which it is committed to converting to Use of artificial intelligence techniques.

Abstract

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

Abstract

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

Abstract

The aim of the research is to review the relationship between industry and structural change in the Iraqi economy after 2003, which is marred by deviation,This required relying on the deductive approach and using the descriptive theoretical and analytical method for the purpose of verifying the validity of the hypothesis.
The research concluded that the role of industry is weak in bringing about change in the productive structure of the Iraqi economy during the research period and The reason for this is due to the imbalance in the production structure due to the limited contribution of the productive sectors in contrast to the dominance of the oil sector over its contribution to the output.
Accordingly, we see the necessity of adopting an unbalanced growth strategy by making the industrial sector the leader for development in order to increase its share in the output to initiate the change of the productive structure and the development of the local economy.

Abstract

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

Abstract

The research aims to shed light on the most important sectors of the green economy and their contribution to carbon emissions in Indonesia by presenting some concepts about the indicators of the green economy and agricultural sectors and their role in carbon emissions, and the importance and nature of the relationship between them, and in a presentation of the problematic of the study in light of the changes that the world is experiencing now from the depletion of resources The natural increase in the amount of emissions, the increase in population rates and the need to secure food, agriculture is one of the most important entrances to the green economy, where sustainability in agriculture is achieved through three main pillars: the first is to consider achieving economic performance or profitability by considering agricultural activity as an investment, and the second is to create And the creation of new social systems through agricultural projects, the employment and development of people participating, and the third in the environmental dimension through preserving the environment and biodiversity and reducing carbon emissions. Fixed capital in agriculture, forestry and fisheries, which led to an increase in the amount of emissions, but by a small percentage, as every 1% increase in per capita renewable energy consumption reduces carbon dioxide emissions per capita by 0.07%, while every 1% increase in per capita non-renewable energy increases Carbon dioxide emissions per capita by 0.52% in ASEAN countries, including Indonesia, and green variables (revenues of forest resources, value added for each factor in agriculture, forestry and fisheries, and consumption of renewable energy) were associated with an inverse relationship with carbon emissions in Indonesia. , that is, the increased use of these variables above reduced the percentage of carbon emissions, which achieves the hypothesis that the green economy positively affects the dimensions of sustainable development

Abstract

This research proposal aims to know the effectiveness and contribution of industrial handling in the up grading and development of institutions, small and medium enterprises is considered as the main engine of the economies of the countries and their development, but in Algeria they suffer from several problems and difficulties impeding their development and progress, and thus industrial handling is the strategic choice to promote this sector. The results of the handling reflect positively on the small and medium enterprises active handling in the market in order to acquire knowledge skills, technological transformation, indoctrination of high technologies and training of human element in machines and manufacturing processes, and to increase the financial performance of industrial enterprises whether large, small or medium, and the cooperative relationship between them, which in the future will become a partnership between the contracting parties.

Abstract

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

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

Abstract

The research aims to review the impact of knowledge management of the process on development in intellectual capital, and by referring to what has been dealt with in related research and studies, and on its basis, a hypothetical chart was formulated to clarify the influence relationships between the variables investigated, and knowledge management was taken, which is considered an independent variable in its dimensions (knowledge discovery, Possession of knowledge, sharing knowledge) and intellectual capital as a dependent variable with its dimensions (employee skills, innovation and innovation, employee morale). The sample contained (120) teachers from a number of private colleges in Baghdad, and The researcher found that Intellectual capital development is positively and morally impacted by the knowledge management process.

Abstract

Given the importance of human capital in keeping pace with the rapid changes in the business environment, particularly those related to technological developments and their applications across various fields, including auditing and the need for professional performance to analyze data from audited institutions, there is a pressing need to identify and develop human capital based on the efficiency of artificial intelligence and its data analytics technologies. Accordingly, the current study aims to demonstrate the importance of human capital development and its significance in educational institutions. The study adopted a descriptive-analytical approach. The research population consisted of accounting employees at Al-Nahrain University in Baghdad Governorate, with a sample size of 55 respondents. The study reached the following conclusions: 1. Al-Nahrain University places considerable emphasis on developing human capital and demonstrates efficiency in using artificial intelligence applications for big data analysis. 2. Al-Nahrain University is efficient in utilizing artificial intelligence applications to analyze big data. The researcher recommends the following: 1. Increasing attention to human capital development, given its significant impact on the efficiency of using artificial intelligence applications in big data analysis. 2. Conducting further research on the impact of human capital development on the efficiency of big data analysis in auditing and electronic accounting practices.

Abstract

The research aims to clarify the role of strategic planning in training and developing human resources and its effective role on the organization in question. Of importance and specificity, as this sector is affected by a set of political, economic and geographic factors that play an important role in shaping the vision, mission and goals of this organization. Therefore, this research started from a problem expressed with an intellectual and applied question, and then diagnosed the level of its importance, impact, and the possibility of its application in organizations, and then applying this study. The study used a set of statistical analyzes and tests using statistical programs, where the sample consisted of (120) employees at different administrative levels who were randomly selected from various departments (Ministry of Foreign Affairs) who are related to the training and development process. The study reached a set of conclusions, the most important of which is that most training programs are short-term, and this type may not benefit the trainee in all cases, as the training needs must be determined and then allocate the necessary and sufficient time for training

Abstract

Environmental planning is one of the most important plans and strategies for preserving the environment and achieving sustainable development at the level of the national economy, and with the increasing international interest in the components of the ecosystem in the planning process, mainly, and with the increasing problems and negative effects it faced represented by pollution, gas emissions, climate changes, depletion of natural resources and damage to generations present and future                                                                

This called for finding a future vision, policies, plans and strategies to protect the environment.                                                                                                                      

 In this context, Iraq tried to devote the importance of integrating the environmental dimension with the economic and social dimension by adopting the environmental planning method that focuses in its general sense on preserving the environment and on the biological balance in order to achieve human well-being, which is the goal and purpose of development.                                                                                                  

The problem of the research is that Iraq was exposed, especially after 2003, to conflicts and wars that had significant effects on the deterioration of the Iraqi environment. Treatments of war remnants in an analytical manner within the general framework of economic plans, and one of the most important results that were reached despite the development of economic plans in the field of environment are policies and strategies that work to protect the environment, but from a practical point of view it was difficult to materialize the goals and achieve the goals under the circumstances that Iraq passed.

Abstract

The study objective to determine the extent to which the principles of continuous improvement are applied in the field of innovation in banking services and industry, by relying on technological development in the banking industry and administrative systems in order to achieve customer satisfaction and increase confidence in banking services, by providing banking services that keep pace with the automation of banking operations and in line with the trends The Central Bank is in the transition to electronic money, so the research stems from an important intellectual provocation, namely, do Iraqi banks use continuous improvement techniques and what are the criteria for evaluating their services? The research also aims to track the development of the characteristics of services according to the development of the financial needs of customers and to know the nature of the relationship between the principles of CI and the characteristics of BS. , standard deviation, correlation coefficient, coefficient of determination) that the most important characteristics of BS are understandable to the customer, and this depends on the employees and the declared policy of the bank.

Abstract

Iraq is considered one of the countries most dependent on oil to cover government expenditures and external payments, as it is a rentier economy, lacks a diverse production base, and is unable to develop its revenue sources to achieve comprehensive economic development. In order to lift Iraq out of this deficit and achieve economic diversification and economic growth, it is necessary to expand the capacity to produce and export crude oil, in line with achieving well-being and prosperity. Economic. The growing reliance on this resource has made the Iraqi economy constantly vulnerable to price fluctuations in global oil markets. Hence, the research aimed to analyze the importance of crude oil revenues in supporting Iraqi economic growth for the period (2010-2024). And how it is affected by a number of Influencing factors, oil prices in the international market, and their impact on Iraqi economic activity. One of the most prominent conclusions reached by the researcher is that oil exports play a very important role in increasing the rates of economic development by supporting other economic sectors. The importance of oil lies in its provision of financial savings that are essential for financing economic and social development programmers.

Abstract

The issue of women’s empowerment is a preoccupation for many specialists in the field of women’s development, and many studies, whether at the international or local level, have tried to identify the important roles occupied by women and the repercussions that women are affected by due to the crises that afflict the economies of countries on the one hand, and society in all its categories from On the other hand . And since the empowerment of women and ways to advance them economically, are among the most prominent strategic issues that see women as an essential element in the development process and the progress of society, given the challenges faced by Iraqi women over the decades and the multiplicity and widening of qualitative gaps, the National Policy for the Empowerment of Iraqi Women  2021 came to advocate the empowerment of women It affirms its pioneering role in the development process, declaring that the contents of this policy reflect the process of change in the culture of discrimination and building a culture of equality and equality in all its value, psychological and legal dimensions and increasing its participation in state authorities and decision-making.

Abstract

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

Abstract

The aim of the research is to study the impact of some macroeconomic variables in China represented by investment with local capital , foreign investment, Gross Domestic Products(GDP) , rate of inflation and economic growth rate and the exchange rate in dollars in foreign trade represented by exports and imports, (Industry and services) for the period 2000-2019, by adopting standard analysis where the gradual multiple linear regression was analyzed of the role of some variables in the economy in the growth of Foreign Trade Ministry in China during the time period above. The research reached the following results:
(1)-There is a significant indicative role for the two variables of investment in domestic capital and foreign investment in the development of foreign trade movement. (2)-There is no significant indicative role for the exchange rate variation, the rate of inflation, and economic growth in the development of foreign trade. (3)-There is a significant indicative role for the variable (GDP )in the development of the movement of Foreign trade in China, if it is adapted independently away from the suggested changes in the research, as its impact is clear on China imports and then exports.(4)-There is an investment increase in domestic capital and foreign trade movement in China.(5)-There is relative stability in foreign investment.(6)-There is a decline in the rate of economic growth to the (GDP) between 2000- 2019 as well as the exchange rate of the dollar against the Chinese Yuan. And the research presented several proposals, including the importance of studying the impact of foreign trade from exports, imports, by sector: industrial, agricultural, medical, technology, and the role of the foreign trade in China in the world countries’ economies, especially the European Union and UAS.

Abstract

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

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

Abstract

The current research aims to test the relationship between Ambidextrous leadership behaviors and innovation in the workplace at Karbala University (some colleges of Karbala University). Often such environments lack organizational creativity due to the work routine followed, Ambidextrous leadership behaviors were tested through two types of behaviors, which are open behaviors and closed behaviors, while innovation in the workplace was tested through four dimensions. It is (individual innovation, group innovation, organizational innovation, innovation climate), To achieve the research goal, and based on the researchers' exploratory research data, a hypothetical model was adopted for the research that included the independent variable and the dependent variable, and depending on the model movement, two hypotheses were formulated, to test the validity of the hypotheses and collect information from the research sample (88) members of the faculty in the College of Administration and Economics The Faculty of Tourism and the College of Education, and the research adopted the questionnaire as a main tool to obtain the required data, and used the (Spss v.25) and (Smartpls) program to analyze the results, The research reached a set of conclusions, the most important of which is a clear weakness in adopting the behaviors of skilled leadership as well as creating a climate for creativity at work. Traditional and those related to research, development and innovation through developing their skills in training and development courses

Abstract

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

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

Abstract

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

Abstract

Strategic human resource planning enables organizations to secure the required human resources in terms of quantity, quality, and timing to achieve their strategic objectives. Achieving high levels of quality, excellence, and organizational performance has become an essential and urgent requirement that organizations can no longer afford to overlook. Accordingly, this study seeks to examine the role of strategic human resource planning in developing the leadership pathway at Rafidain Bank. The study aims to assess the level of institutional performance excellence from the perspective of employees at Rafidain Bank in Baghdad and to clarify the relationship between the study variables, namely strategic human resource planning and leadership pathway development.

Abstract

The research aims to identify the changes in the values of GDP in Jordan, which are accompanied by changes of production factors represented by physical capital and human capital after its development through spending on education, and to show what these indicators generate from important and clear effects on improving the productivity of capital elements. Which in turn contributes to economic growth, and that the weak productivity of the factors of production, labor and capital, weakens the role of the productive apparatus in increasing the growth rates of GDP. These variables have been analyzed based on the descriptive approach. The research found that there are large and fluctuating changes in the gross domestic product in Jordan, which were accompanied by changes in the values of physical capital and human capital after spending was made on educating human cadres in Jordan and making them more effective and more contributing to increasing production rates and thus raising the growth rates of GDP. Overall, the development of physical capital by taking advantage of the increases in national income and raising the percentage of spending on education from the national income for the purpose of developing human capital in order to increase the productivity of the production elements and increase the rates of economic growth in Jordan

Abstract

This research aims to test the possibility of designing, providing and monitoring the training service in accordance with the requirements of clauses (8, 10, 13) of ISO 29993:2017 in order to know the size of the gap between the requirements of these clauses of the standard and the actual reality in the training and development center of the Ministry of Construction, Housing and Public Municipalities. Which was chosen as a research sample. The research adopts a case study approach using the Check List as a data collection tool. Statistical methods were used to obtain the research results, represented by (the arithmetic mean and percentage to determine non-conformity and the actual size of the gap). The check list included Three axes, which are as follows (designing the training service, providing the training service, monitoring and evaluating the training service), as they are considered the main stages of the training process. The research reached a set of conclusions, the most important of which is that there is a gap between the actual reality of the researched center and the requirements of clauses (8, 10, 13) of the specification, as the total gap reached (34%) and is due to several long-established reasons that were diagnosed, while the percentage of conformity reached (66%). This is due to the center’s interest in the requirements of providing the training service.

The research recommended the necessity of applying the requirements of learning service providers outside formal education in accordance with ISO 29993:2017 to ensure the provision of high-quality training services and giving importance to the subject of documentation by directing departments to document all the operations they carry out in accordance with procedures, work instructions, or records to prove application.

Abstract

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

Abstract

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

Abstract

The issue of international sanctions on Iran because of its nuclear program is one of the thorny and complex issues due to the differing positions of the countries of the region on the Iranian nuclear program and on the relations between Iran and the countries of the region, as well as the position of the United States of America, the most influential power in the file of this program.

The economic sanctions on Iran prompted the latter to continue its nuclear program and return to the arms race in many different forms and manifestations, but this led to a decline in Iran’s economic capabilities, especially its financial ones, and a restriction on Iranian oil production as it constitutes the main and important resource along with gas in running the wheel of the energy economy, and a decrease in Iranian oil production. Economic growth and oil exports declined despite Iran adopting the so-called resistance economy or war economy based on smuggling. Iran also faces major political and security challenges in light of the risks surrounding it, in addition to increasing interference in its internal affairs due to the increasing number of expatriate workers in its societies. The pretext of labor-exporting countries to provide them with protection and incite political and religious conflicts, not to mention the fear of the outbreak of a direct military confrontation, which portends a humanitarian catastrophe with undesirable consequences. The most prominent results were the impact of international economic sanctions on the gross and real domestic product, economic development, and the high rate of inflation and unemployment, which made The Iranian economy is vulnerable to structural imbalances and the loss of its role in global economic activities.

Abstract

This study aims to develop a therapeutic model to combat administrative and financial corruption, grounded in the principles of accountability, transparency, and the prevention of misuse of administrative authority. It also seeks to identify the key obstacles hindering anti-corruption efforts and propose viable solutions to overcome them.

    Corruption is one of the most dangerous global phenomena threatening the security, stability, and prosperity of nations and societies. It has become a persistent challenge, especially in Iraq, where corruption has infiltrated most public institutions, contributing significantly to the disruption of economic development, progress, and institutional reform.

    In recent years, corruption has exacerbated rates of unemployment and poverty and intensified social, economic, security, intellectual, and political crises. Its danger lies in its ability to spread like a "dormant virus" that activates when it finds a supportive social environment. Since April 9, 2003, Iraq has witnessed an unprecedented wave of corruption, prompting the state to adopt public policies—primarily theoretical in nature—to address this phenomenon and preserve the state's integrity at both domestic and international levels.

    While numerous legislative, executive, and oversight measures have been undertaken—across media, economic, security, and social domains—they often lack a comprehensive, actionable model to eradicate corruption from its roots.

Accordingly, this study proposes a therapeutic model based on accountability and transparency to safeguard citizens’ rights, promote justice, enhance security, and reinforce governance structures. The model responds to growing calls—from religious, social, educational, economic, and media entities—to instill a culture of integrity, strengthen anti-corruption frameworks, and intensify the recovery of stolen public funds. Legislative frameworks have evolved to address corruption in its multiple dimensions—security-related, psychological, economic, media-related, and social—while states have employed various strategies, such as enhanced accountability, participatory governance, transparency improvements, and comprehensive reform initiatives.

At the local level, corruption results in misallocation of resources, wastage of public funds, inefficiency in public services, weakened local development potential, poor planning, a deteriorated investment climate, and low economic growth.

To ensure the effectiveness of this proposed model, the outcomes of relevant research and studies must be adopted and integrated into a comprehensive and actionable anti-corruption roadmap. This includes clearly defining the roles, responsibilities, and powers of all concerned institutions to achieve legislative and procedural coherence

Abstract

Creating the right environment is one of the most important factors for attracting capital and investors. Also, the requirements that attract investment may be related to such as the availability of manpower, natural resources and market needs, and these are present in Iraq. There are requirements that the state must provide through appropriate legislation and laws, which require clarity and simplification, in addition to security and political stability because the capital operates in safe and stable conditions. Investment is of great importance to the Iraqi economy, for its role in the development and transfer of technology and modern technologies to contribute to the development of Iraq, increase and diversify its production base, and bypass the unilateral aspect that depends entirely on the export of crude oil, there are some obstacles that still remain and need to be resolved. Some obstacles to foreign investment in Iraq. The objective of the study is knowing the obstacles of the Iraqi investment environment

Abstract

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

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

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

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

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

Abstract

This research aims to test the relationship and impact between green finance strategies (environmental, social, economic, governance, and compliance) and the management of climate change risks (physical, liability, and transition). The study adopted the descriptive-analytical approach to achieve its objectives. It analyzed the reality of three private Iraqi banks: the National Bank of Iraq, the International Development Bank, and the Bank of Baghdad. To collect the necessary data, a field questionnaire was distributed to a sample consisting of managers, department heads, employees, and others working in private banks in Iraq. A total of 150 questionnaires were distributed, 50 for each bank, and 124 valid responses were retrieved for statistical analysis. The researcher used the SPSS program to analyze the statistical data, test the hypotheses, and measure the relationships between the variables. The study also referred to the Egyptian experience as a model for implementing green finance strategies and addressing climate change. The research focused on two main hypotheses: the first assumes a significant correlation between green finance strategies and climate change risks across the various dimensions such as environmental, social, economic, governance, and compliance. The second hypothesis assumes that green finance strategies have a statistically significant impact on the management of climate change risks at both the main and sub-variable levels. The importance of the research lies in introducing and deepening the understanding of green finance and climate change issues, and in analyzing the extent to which green finance contributes to addressing climate-related risks. The results of the analysis confirmed the validity of all hypotheses, revealing statistically significant relationships between the strategies (environmental, social, economic, governance) and the three types of climate risks (physical, liability, and transition), which confirms the growing awareness of the importance of green finance.

Abstract

In light of the rapid digital transformation that has reshaped the educational landscape, smart learning technologies have emerged as one of the most significant contemporary trends that higher education institutions seek to adopt in order to enhance the quality of the educational process and improve both academic and administrative performance. The adoption of these technologies is no longer viewed as merely a developmental option; rather, it has become a strategic necessity driven by the demands of the contemporary educational environment and continuous technological advancements. Accordingly, this study aims to examine the adoption of smart learning technologies as the dependent variable through four dimensions: smart technological compatibility, performance expectancy, interaction, and institutional support, which collectively reflect the readiness and capability of educational institutions to effectively utilize modern technologies in supporting teaching and learning processes. Conversely, organizational mindfulness is examined as the independent variable through its five dimensions: preoccupation with failure, reluctance to simplify interpretations, sensitivity to operations, commitment to resilience, and deference to expertise. These dimensions enhance the institution's ability to anticipate organizational and technological changes and respond to them proactively and effectively. The significance of this study stems from the uniqueness of its empirical context within the Zakho Independent Administration, which is currently pursuing an ambitious vision for institutional development and educational modernization. The Technical College and Technical Institute in Zakho represent key pillars in supporting this transformation toward a more advanced and sustainable educational environment. The study adopted a descriptive-analytical research design and targeted a purposive sample of 82 faculty members and administrative leaders from the Technical College and Technical Institute in Zakho. To ensure the robustness and accuracy of the findings, Structural Equation Modeling (SEM) was employed using Smart PLS software to test the proposed hypotheses. The findings are expected to demonstrate that organizational mindfulness serves as a fundamental organizational capability that facilitates the successful adoption of smart learning technologies. Furthermore, the study provides a scientific framework that can support educational decision-makers in developing smart learning environments capable of meeting future educational challenges and promoting sustainable development within the region.

Abstract

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

Inflation is closely associated with all macroeconomic outcomes, including investment. An increase in inflation affects investment spending, leading to its decline and pushing the economy into a state of disequilibrium. Based on officially recorded data and other factors influencing the investment environment, several elements contributed to rising inflation rates during the study period, which necessitated government intervention to reduce these rates and stabilize the economy under such conditions. Given that the Iraqi economy is a rentier economy primarily dependent on oil, this has led to fluctuations in investment and its reliance on both operational and investment expenditures. The importance of this research lies in demonstrating the impact of inflation on private investment, as well as analyzing data related to inflation and private investment. The data were obtained from the Central Statistical Organization. The study also emphasizes the adoption of policies that ensure control over inflation in order to promote economic development by providing a suitable investment environment during this critical phase of the Iraqi economy. The focus on private rather than public investment is due to the comprehensive nature of public investment across all sectors, which would expand the scope of the paper beyond its limits. Therefore, private investment was selected as a representative model, given that both types are affected by inflation. The aim of the research is to analyze and estimate the impact of inflation on investment in Iraq for the period (1990–2022) through the use of the SPSS program. A simple linear regression equation was estimated, confirming that inflation (independent variable X) has a negative effect on investment (dependent variable Y), which is consistent with economic theory. The research also aims to identify key measures through which the Iraqi economy can formulate policies and adopt necessary procedures to control inflation, as well as to provide an appropriate investment environment to attract both domestic and foreign investors. Several results were obtained, most notably the clear fluctuation in inflation rates, as shown in Table (1), due to the political events experienced by Iraq during the study period. This, in turn, led to fluctuations in private investment rates, as shown in Table (2). The study confirms that inflation is one of the most important determinants of private investment and must be addressed and mitigated in order to attract more investments, thereby promoting development and increasing economic growth rates in Iraq. As for the recommendations, the most important include implementing direct monitoring and adopting measures aimed at transforming open inflation into controlled inflation, in addition to curbing increases in prices and wages to reduce inflationary pressures and achieve balance between supply and demand. Furthermore, the study recommends encouraging investment by attracting both domestic and foreign investors. The research consists of three sections. The first section examines inflation through analysis and estimation of a simple linear model (OLS), where inflation rates are treated as the dependent variable and time as the independent variable using SPSS. The estimation results reveal clear fluctuations over the period (1990–2022) due to the events experienced by Iraq, as well as an inverse relationship between time and inflation. The second section addresses the analysis and estimation of a simple linear model for private investment, showing an inverse relationship between time and private investment. The third section studies the relationship between inflation and private investment through analysis and estimation, revealing an inverse relationship between inflation rates and private investment, which is consistent with economic theory and will be further clarified in subsequent sections. Inflation was selected among many variables affecting investment due to its strong connection with the living burdens borne by citizens.

Abstract

This article examines the various effects of drug use and illicit drug trafficking on the economy. The study focuses on the losses that nations incur as a result of drug abuse, whether through decreased productivity, increased healthcare costs, or the rise in crime rates associated with drug use.

The research explores the impact of drugs on the workforce, highlighting how addiction affects work capacity and productivity, leading to higher unemployment rates. It also details the burdens drugs place on healthcare systems due to addiction treatment and drug-related diseases, driving up healthcare costs.

Furthermore, the study discusses the role of drugs in fueling organized crime and increasing government spending on security and justice, as well as the impact of the drug black market on the formal economy by reducing tax revenues.

The research concludes with recommendations on how to address these impacts through comprehensive policies aimed at prevention, treatment, and strengthening security efforts to combat drug trafficking.

Abstract

This study aims to serve the community by diagnosing a problem facing the Dowaly Private Hospital, represented by employee turnover. In this study, the problem of employee turnover was linked to human resources management practices, which include: estimating the need for human resources, job design, recruitment policies, training, development, performance appraisal, wages, incentives, and benefits. The study approach is an exploratory approach that relies on collecting as much information as possible to arrive at a diagnosis of the causes. The questionnaire was used as a tool for collecting data, in addition to personal interviews as a supporting tool for interpreting the results. The questionnaire was distributed to a random sample of (54) hospital employees. The statistical program (SPSS) was used to analyze the results. The research found that wages are the most common problem faced by working individuals, followed by estimating the need for human resources, incentives, benefits, job design, development, and performance appraisal, respectively. As for training and recruitment policies, they are at a high level at Dowaly Private Hospital. The study presented a set of recommendations that may reduce the problem of employee turnover that the Dowaly Private Hospital suffers from.     

Abstract

This research aims to study the role of digital accounting technologies in improving financial control in Iraqi public sector entities by testing main hypotheses related to the extent of the impact of manual accounting and digital accounting technologies on the efficiency of financial control in public sector entities. The research also seeks to provide a scientific and practical overview on how to move from manual accounting to digital accounting, while identifying the difficulties of this transformation in the Iraqi environment. To achieve the research objective, a questionnaire was formulated and distributed to a selected group of academics and professionals who possess sufficient experience and academic qualifications. The sample included (144) individuals. After analyzing the results, it was concluded that traditional (manual) accounting suffers from several weak points that could negatively affect the control of public spending. The results also concluded that adopting digital accounting technologies would contribute to improving financial control in public sector units by reducing the chances of tampering with records, enhancing the transparency of financial operations, tracking cash flow, and identifying any deviations in the implementation of budget items, in addition to the government’s ability to conduct proactive control. The research concluded with a set of recommendations represented by the necessity of applying digital accounting technologies, investing in digital technical infrastructure, and emphasizing the enhancement of coordination and joint work between the relevant authorities by holding a number of courses and seminars that clarify the importance of adopting these technologies to ensure their application in public sector units.    

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

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

Abstract

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

Abstract

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

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

Abstract

The research aims to address the epistemological foundations of green budgeting and compare it with traditional budgeting in terms of principles and fundamentals, as well as the impact of both types of budgeting on the environment and sustainable development. Most countries worldwide are facing significant environmental challenges, necessitating the replacement of traditional fiscal policies with financial policies that integrate environmental goals within economic objectives. The study relies on previous research related to the variables under investigation to describe and analyze budgeting methodologies and compare them. Data were collected based on content analysis of previous studies and recorded observations.The research concludes that green budgeting is an effective tool for achieving sustainable development by integrating environmental policy with the state's financial policy, thereby balancing economic and environmental considerations simultaneously. Additionally, it finds that green budgeting supports the circular economy rather than the linear economy.The study recommends adopting green budgeting as a modern approach to government budget preparation. It also suggests enacting laws and regulations by the legislative authority to support the green budgeting approach, such as imposing environmental standards on government and private sector projects, promoting and supporting investment in environmentally friendly activities, and developing indicators to measure both financial and environmental performance. These indicators would assess progress resulting from green budgeting implementation, such as reductions in carbon emissions and their impact on treatment cost reductions, increased use of renewable energy, and decreased fossil fuel consumption costs.

Abstract

The digital transformation of industrial companies plays a prominent role in increasing their market share and thus increasing their ability to compete, survive, and grow. The current study aims to measure and analyze the impact of digital transformation on predicting stock returns through profitability indicators. The study population consisted of manufacturing firms traded on the Iraq Stock Exchange, from which representative sample was drawn. The study focused on a sample of (7) manufacturing firms traded on the Iraq Stock Exchange, and the selected time series was (12) years, i.e., from (2012) to (2023). A set of statistical methods was used, utilizing multivariate regression analysis and t-statistical evaluation. The (Eviews 10) and (smart-pls 4) software were used in the analysis and hypothesis testing. A set of conclusions was reached, the most important of which is that companies that adopt smart production systems and where Companies with a higher proportion were better to exploit investment opportunities, which positively affected stock return can exploit investment opportunities optimally, and thus increase their returns, which is reflected positively on the earnings per share and the stock dividend, which ultimately leads to an increase in their stock returns. Based on these findings, a set of recommendations was made, most importantly the need for industrial companies to adopt smart production systems and increase their spending on research and development. These measures enhance their ability to capitalize on investment opportunities and thus increase their returns.