Search Results for efficiency

Abstract

The quality of earnings is one of the most controversial topics of financial management because of its modernity, and it represents one of the research breakthroughs in the field of financial sciences, because it led him to shift from the aspect of quantitative financial analysis to qualitative financial analysis, and that his study alongside investment efficiency added another dimension to the presentation of theories, logical relationships and research opinions. In line with the edges of financial knowledge, it formed a philosophical title that measured and analyzed the relationship between the quality of earnings and the efficiency of investment in companies. The quality of returns on investment efficiency through under- and over-investment, the quality of earnings was evaluated using the receivables quality model, and the rest of that model was relied upon, after which the parameter that expresses the quality of earnings, and the efficiency of investment in companies was evaluated using the multiple regression model that takes the size of the investment as A dependent variable, and the determinants of that efficiency are then independent variables, and the rest of that model was relied upon, after which the parameter T expresses the efficiency of investment, the negative residuals express a lack of investment, while the positive residuals express excessive investment. To other companies, as well as an indication of the impact of the quality of earnings on the efficiency of the study, and the results of the study showed that the quality of earnings has an impact on the efficiency of investment in the study sample companies.

Abstract

       This study aimed to measure the impact of fair value indicators (net realizable selling value, asset replacement cost, net future cash flows) on investment efficiency as measured by the market value per-share to earnings per share model and the deviation from the expected investment model. The study followed a descriptive analytical approach to interpret the relationship between its variables. The study population consisted of extractive and mining industry companies listed on the Amman Stock Exchange for the fiscal years (2019-2023), totaling (7) companies. To analyze the data and test the hypotheses, the following statistical methods were used: (descriptive statistics, test for stationarity in time series, Durbin-Watson test, Hausman test, multiple linear regression, simple linear regression), relying on the statistical software (EViews).

       The study concluded that there is a positive impact of fair value indicators (net realizable selling value, net future cash flows) on investment efficiency as measured by the market value per-share to earnings per share model, while they had a negative impact on investment efficiency as measured by the deviation from the expected investment model. Additionally, the study found that the asset replacement cost has a positive impact on investment efficiency as measured by the deviation from the expected investment model, and a negative impact on investment efficiency as measured by the market value per-share to earnings per share model.

       Based on the results of this study, the researchers concluded with several recommendations, the most important of which were: the necessity for extractive and mining industry companies listed on the Amman Stock Exchange to expand their disclosure of financial information related to fair value indicators with clarity and transparency to attract investors and gain their trust.

Abstract

This research aims to analyze the relationship of the effect of credit efficiency through indicators (the ratio of total loans to total assets, the ratio of total loans to total deposits and the percentage of provision for loan losses) on the earnings per share of five commercial banks listed in the Iraq Stock Exchange, the research started from a problem that Commercial banks suffer from their inability to employ the inputs in a way that helps them reduce costs to increase returns. The statistical analysis was done by using the cross-sectional data analysis method (Panel Data) through the ready program (EViews v.12), and the financial analysis was done by (Excel). The research reached a set of conclusions, the most important of which is the existence of a significant influence relationship of credit efficiency on earnings per share in commercial banks. The research also presented a set of recommendations, the most important of which is the need to develop solid credit policies to reduce costs and avoid credit risks and default by borrowers, thus reflecting positively on earnings per share.

Abstract

The research sought to demonstrate the role of electronic accounting programs in the efficiency of regulatory performance within Iraqi private companies. It relied on the descriptive analytical approach to describe its theoretically proposed variables, and then collected the questionnaire that had been directed to a number of individuals working in the companies under study, who formed the research sample, numbering (391). After testing the proposed hypotheses, and analyzing them according to the SPSS program, the research conclusions were as follows: There is a significant role for electronic accounting on the efficiency of regulatory performance in the Al-Tamimi Group for Engineering Industries in Baghdad as one of the Iraqi industrial companies, and there are significant differences between the average answers of the sample members about the role of electronic accounting programs in the efficiency of regulatory performance according to the variable of the number of years of experience. Accordingly, the research recommended providing a training program on electronic accounting programs with the aim of exchanging knowledge and experiences on electronic accounting programs, training auditors and accountants to practice the process of controlling accounting information technology, providing them with the knowledge and skills they need to do their work in the best possible way, enhancing the use of electronic accounting, and applying it correctly to improve the quality and efficiency of auditing operations.

Abstract

The Iraqi banking sector is working to keep pace with modern banking technologies, and with the aim of exploring the impact of electronic payment methods on the efficiency of banking performance, three standard models were built for the Iraqi banking sector, for the period (January 2018-December 2022) with monthly data, so that the number of time series observations for each model reaches (60) View.

The research found a positive impact of electronic payment methods on the financial performance of the Iraqi banking sector, by raising its level of profitability and reducing its costs, in addition to the important role played by managing its liquidity and reducing its risks. Electronic payment methods also had a negative impact on the efficiency of internal operations management through... Its inability to reduce the effort and speed in completing operations and responding to customer requirements, due to adherence to traditional methods of completing banking work and the limited use of technology for archiving, which has reinforced the episodes of red tape in banking work, and has had negative effects on the quality of banking services.     

Abstract

The study aims to balance the saloon car assembly line (SBA) to determine the production cycle time and the number of work stations to eliminate bottlenecks and idle time between stations to increase the efficiency of the assembly line. The problem of the study is represented in the low efficiency of the sedan assembly line (Saba) in the State Company for Automobile and Equipment Industry, due to the lack of balance of the assembly line, the idle time between the work stations, the low volume of production and the different task times. The study adopted the case study approach in diagnosing the problem and collecting the necessary data and information through field coexistence in the company in order to complete the practical side of the study. The genetic algorithm was applied using simulation using the MATLAB language. The implementation of the algorithm depended on pairing task times to generate new generations using the mutation of The partial genotype, leading to the best production cycle, the results confirmed the possibility of determining the best chromosome (production cycle time, increasing the efficiency of the assembly line, reducing the number of stations, downtime, and bottlenecks that occur between stations.

Abstract

The internal audit function is considered one of the basic functions in institutions because it is a source of information and data that is characterized by its credibility, and because it is a review and monitoring process of all the financial and non-financial operations of the institution in terms of discovering errors and shortcomings or even fraud and manipulation operations, and that one of the most important goals of the institution is its survival and continuity, and for this reason it led to the emergence of the internal audit function, and that the success of any institution lies in the success of its administrative and financial performance evaluation systems as it is the mirror reflecting the evaluation of actual performance compared to the planned performance of the institution.

The research aimed to determine the extent of the necessity of the internal audit function and performance within institutions, and the extent of the ability of institutions to achieve the desired goals through the optimal use of available resources. A set of tools were used, the most important of which were Arabic and foreign books, theses and dissertations in their theoretical aspect, while the practical aspect was the method of direct interviews with the working staff in the department who are specialists, observations and inquiries. Among the most important conclusions reached is that work is not done according to the schedule of tasks, as all the working staff in the department carry out all the work, and the organizational structure prepared by the Studies and Planning Department is not adhered to, as it was found that the Graduates and Certifications Division was merged in terms of work with the Registration and Acceptance Division.

Among the most important recommendations is obligating the department’s staff to implement the work according to the tasks assigned to each division and to work according to the tools of internal control (separation of responsibilities), obligating the divisions to the organizational structure in order to determine responsibilities and provide procedures that do not allow any staff to violate internal control. In short, the internal audit function contributes to achieving the effectiveness and efficiency of institutional performance by evaluating its operations and submitting the results of its work in the form of periodic reports to the institution’s senior management.

Keywords: Auditing, internal auditing, effectiveness, efficiency, institutional performance.

Abstract

The aim of the research is to identify the external determinants of the performance of the banking sector, represented by growth rate in gross domestic product (GGDP) and inflation (I), and the internal determinants represented by size (S), operational efficiency (OE) and financial intermediation (FM) for the period (1996 to 2017), in some of the Arabic countries represented by (Egypt, Jordan, Saudi Arabia, the Emirates). To reach this goal, cross-sectional time-series models (Pooled regression model, fixed effects model, random effects model) were used. These models were compared using the restricted F test and Hausman's test, and it was found that the random effects model is the appropriate model to represent the relationship between the research variables.The results of the research revealed that there was no effect of the external determinants (growth in GDP and inflation) and financial intermediation as one of the internal determinants on the performance of banking sectors, expressed in return on capital (ROE), because the relationship between these variables was not significant, in addition to the existence of a negative impact of a significant indication of the volume on the performance of the banking sectors and a positive impact with a significant effect of the operational efficiency on the performance of that sector. The research recommended the necessity for the supervisory and supervisory authorities to pay special attention to size and operational efficiency for their clear impact on the performance of the banking sectors, the research sample.

Abstract

The study aims to diagnose and clarify the role of audit evidence in assessing the efficiency and effectiveness of the accounting information system for the entities subject to audit. The study was based on a main hypothesis that states the adoption of the external auditor to obtain an integrated and comprehensive set of evidence in accordance with the requirements of international auditing standards in monitoring the operation of the accounting information system for business organizations can result in a set of benefits, including facilitating the task of evaluating the effectiveness and efficiency of the system’s outputs to the extent to which the characteristics of this system comply with the requirements of the beneficiaries on an ongoing, accurate and objective basis. In order to achieve the objectives of the study, examine and test its main hypotheses, the study adopted the descriptive analytical approach by constructing and formulating a questionnaire that was distributed to the study sample consisting of a group of external auditors serving in auditing offices in the Republic of Iraq, and then analyzing the study data through adopting a number of tools and statistical methods.

The study reached a set of conclusions, the most important of which is that one of the most important challenges facing the external auditor when practicing the tasks of collecting audit evidence its dealing with auditing technology, especially with regard to collecting electronic evidence along with its traditional counterpart. In addition to the weakness in level of accounting and auditing culture for the audited entities. The study also recommended the necessity of providing adequate support by the senior management for the entities subject to audit in relation to the external auditor when exercising the tasks of collecting evidence and taking into account the element of audit fees and wages in a manner that is commensurate with the size and complexity level of the company’s activities for which the accounting information system is audited.

Abstract

The research focuses on calculating the expected credit risks according to the IFRS9 9 standard and how to apply this standard in the National Bank of Iraq. IFRS9 9 is an accounting standard that deals with the classification, financial value of financial assets and the management of risks related to them. Modern accounting standards require considering the financial risks of loans and other financial products owned by the bank. The IFRS9 9 standard aims to supply a comprehensive credit risk management system and supply a probable estimate of expected losses on loans and other financial products. The process of calculating the expected credit risk by the IFRS9 9 standard includes several main steps. First, financial products should be classified according to the degree of expected risk. This classification is based on the quantitative and qualitative information relevant to the bank and the credit risk assessment for each category. After that, the expected credit size for each category is decided based on forecasting models and risk estimates. These models are based on a set of accounting, economic and business standards. Historical data and current information are used to decide the expected credit volume and the possible risks entailed by financial portfolios. According to accounting standards, banks must include the expected credit volume in periodic financial reports and constantly update it. This helps third parties, such as investors and regulators, to understand the bank's exposure to credit risks and the efficiency of the bank's risk management. This process is reflected in the volume of credit applied at the National Bank of Iraq by improving the bank's understanding of credit risks and thus the ability to make better decisions in granting loans and managing risks. The aim of this research is to study the calculation of expected credit risks following the IFRS9 9 standard and analyze their impact on the credit volume in its application at the National Bank of Iraq. The focus is on understanding the details of the standard and how to apply it to improve risk management and make better decisions in granting loans. Through this research, we have concluded that calculating the expected credit risks by IFRS9 contributes to enhancing the bank's understanding of credit risks and improving its efficiency in risk management, and the correct application of the standard helps in supplying more transparent and predictable financial reporting of potential losses. Based on the findings, there are some recommendations for improving risk management at the National Bank of Iraq and applying the IFRS9 standard. The bank should strengthen its technical capabilities to collect and analyze financial data and credit ratings in a more correct and effective manner, and the bank should supply continuous training to employees on the standard and methods of its implementation and the use of proper predictive models to calculate the expected credit risks. Finally, the bank should give financial reports in an organized and transparent manner, explaining the expected credit volume and the potential risks entailed by this volume. This will help investors and regulators understand the extent of the bank's exposure to credit risks and the efficiency of the bank's risk management.

Abstract

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

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

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

Abstract

The research aims to study and analyze the cognitive foundations of analytical procedures and the efficiency of external auditors, in addition to reviewing the relevant literature on the quality of financial reporting. It focuses on the extent to which analytical procedures are applied and on verifying the external auditor’s commitment to their implementation within a selected sample of Iraqi banks (Iraqi National Bank) The study is based on the hypothesis that adopting sound analytical procedures, supported by an audit team that is scientifically and professionally qualified, positively impacts the quality of financial reporting of the audited entity. To achieve the research objectives, the financial statements of the sampled banks were analyzed using financial ratios representing liquidity, activity, leverage, and profitability.

Through a comparison between the ratios used by the external auditors and those applied by the researcher, it was found that the auditors primarily focused on liquidity indicators, applying only the current ratio, without extending the analysis to other ratios related to activity, profitability, and leverage.

The findings revealed that the effective application of analytical procedures by competent external auditors enhances the quality of financial reporting, as each element reinforces the other’s effectiveness; any weakness in one dimension directly affects the reliability of financial reports.

The researcher recommends that analytical procedures and financial ratios be applied by auditors throughout all stages of the audit process, as they provide essential support in determining the nature, timing, and extent of audit tests, while maintaining previous results for comparative and future evaluation purposes..

Abstract

Given the challenges facing Iraqi industry—such as limited government support and the high cost of production compared to imported goods—industrial organizations are in urgent need of adopting effective technologies to improve their operational efficiency. Supply chain analysis stands out as one of the most significant of these technologies, as it helps optimize the flow of materials and information, reduce costs, and enhance the accuracy of accounting data.

This study aims to highlight the impact of supply chain analysis on strengthening the effectiveness of the accounting information system through a field application at the National Company for Chemical and Plastic Industries. The findings indicate that integrating supply chain activities with the accounting system contributes to improving the quality of financial information, controlling costs, and supporting managerial decision-making. The study further recommends the development of digital systems that integrate logistical and accounting functions, along with training personnel on modern technologies. 

Keywords: supply chain, accounting information system, operational efficiency, cost reduction , effective and ineffective activities.

Abstract

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

Abstract

The research aims to shed light on the method of value chain analysis and its role in enhancing the effectiveness of the accounting information system by showing the host and non-host activities of the value in the company, the research sample in order to exclude them, and to indicate the most important results possible to be obtained from the adoption of an advanced accounting information system that contributes to raising the efficiency of the company's performance by providing management with detailed information and future visions through which it is able to make decisions based on the analysis of the main and supporting activities, and in order to achieve the objectives of the study and verify the validity of its hypotheses, modern cost techniques have been adopted, and the industrial sector has been manufacturing and marketing The study concluded with a set of conclusions, the most important of which is the analysis of the value chain contributes to reducing costs by separating the activities and the host value statement and work to enhance them and exclude the costs of non-host value activities in order to increase the efficiency and effectiveness of the accounting information system at work, in addition, the study recommends raising the level of efficiency and skill of employees  thought activating training programs and specialized courses in the field of work in order to be able to deal with the advanced accounting information system and the mechanisms of applying the value chain, which contributes to improving their performance and in line with the continuous developments in business environment.

Abstract

The research discusses a fundamental topic, which is the analysis of production capacities, and their relationship to the industrial performance of Ibn Al-Atheer House for Printing and Publishing - University of Mosul. With the officials of the house, the research covered two calendar years, 2018 and 2019, based on the budget statement of Ibn Al-Atheer House for those years. The research aimed to study some criteria in evaluating the industrial performance of this house for the years 2018-2019 and to identify the strengths and weaknesses in industrial performance within This industrial unit, the research adopted a hypothesis that the industrial performance of Ibn Al-Atheer House for Printing and Publishing - Mosul University was suffered decline during the research period from what it was before the study period. The research reached several results, the most prominent of which were:-

1- The actual capacities of production for the house have decreased during the years of study and this is due to the decrease in the demand to go to the house due to the Move of the workplace to inside the university campus, where it is not possible for many departments to enter the university and go to the private printing companies presses, while there is an obligation for these to print inside public sector organizations

2- Through the analysis, a rise in the costs of production inputs , as it was found that most of these inputs were purchased from the local markets, which incurs additional costs that negatively affect the of the house.

Abstract

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

Abstract

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

Abstract

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

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

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

Abstract

This research aims to explore the role of accounting in improving the financial performance of both public and private institutions, focusing on how modern accounting tools such as Enterprise Resource Planning (ERP) systems and cloud-based accounting software can enhance financial efficiency and increase transparency. The study adopts a descriptive-analytical approach, using surveys to collect data from accountants and financial managers within various institutions. Financial performance was assessed using key financial indicators such as Return on Investment (ROI), Return on Assets (ROA), liquidity ratios, and profitability ratios. Additionally, the research analyzes the economic and regulatory challenges institutions face in implementing modern accounting systems and the impact these challenges have on the accuracy of financial reporting. The findings indicate that the use of modern accounting systems significantly improves financial efficiency by accelerating the process of data collection and analysis, thus enabling more accurate strategic decision-making. The results also reveal that institutions face economic and regulatory challenges, such as changes in laws and regulations, which affect the effectiveness of accounting systems.

The research concludes that adopting modern accounting systems positively impacts financial performance but requires a flexible environment to adapt to economic and regulatory challenges.

Abstract

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

Abstract

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

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

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

Abstract

Marketing performance is critical in measuring the efficiency of the organization and its ability to achieve its goals of profits, market share and many other goals.  Promotional methods are used in an integrated manner to achieve the maximum impact on the customer, and the research problem was represented by the weak use of marketing communications with which to achieve the market share that corresponds to the quality and efficiency it offers in production.  Research with a first main hypothesis, from which four sub-hypotheses were branched, and a second main hypothesis from which four sub-hypotheses were branched.  The sample of the research was (50) individuals from the directors of departments, divisions, marketing units and marketing workers, and a set of statistical methods used in scientific research were used (arithmetic mean, standard deviation, coefficient of variation, and Spearman correlation coefficient).  The results of the research revealed the existence of a correlation and impact relationship between integrated marketing communications and marketing performance

Abstract

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

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

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

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

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

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

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

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

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

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

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

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

Additional notes:

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

Abstract

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

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

Abstract

The research aims to highlight the role of lean manufacturing principles in enhancing the requirements of green manufacturing at Al- Karwanchi Company for beverages, healthy water, juices, dairy products, and energy drinks. The research problem lies in the company's lack of attention to recycling its products, despite using raw recyclable materials, leading to increased waste accumulation and environmental and health issues. This situation negatively impacts the environment and increases the costs of waste disposal and non-biodegradable materials.

To address this, adopting lean manufacturing principles becomes essential, as they focus on reducing waste and improving production efficiency to meet green manufacturing requirements. A questionnaire was designed for data collection and distributed to a sample of employees in the company, with 242 questionnaires collected from a population of 548 individuals. Data analysis was conducted using statistical software (SPSS V.26 - AMOS V.24).

The results supported the research hypotheses and confirmed the positive objectives and validity of the research model, revealing a direct impact of the independent variable (lean manufacturing) through its principles (both collectively and individually) on the dependent variable (green manufacturing) in terms of its requirements (collectively).

Based on these findings, several recommendations were made, the most important of which is that institutions should consider transitioning to a circular economy, where materials and waste are reused in the production process. This approach will help reduce environmental impacts and achieve greater resource sustainability.

Abstract

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

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

Abstract

Purpose of the Study: This research addresses a relatively new field; its primary objective is to determine whether the use of strategic momentum in productive organizations leads to the enhancement of organizational brilliance. Furthermore, the study aims to focus on modern strategic management approaches—including strategic momentum—and clarify their pivotal role in creating a comprehensive and integrated environment that fosters growth and differentiation, thereby advancing the industrial sector through the introduction of the concept of organizational brilliance.

Methodology: A sample was selected from employees at the Men’s Garments Factory in Al-Najaf Al-Ashraf. A questionnaire consisting of 22 questions was distributed to employees, including unit and division managers, department heads, accountants, and production staff. A total of 93 completed forms were collected.

Key Findings: The study results revealed a significant and meaningful impact of strategic momentum on organizational brilliance. According to the findings, the path coefficient of the explanatory variable (strategic momentum) showed strong influence on the responsive variable (organizational brilliance), indicating that strategic momentum plays a powerful role in organizing and enhancing employee brilliance within the industrial sector (the factory under study).

Applications of the Study: Strategic momentum can play a critical role in enhancing industrial performance by creating a comprehensive and integrated environment that promotes leadership brilliance, service excellence, innovation, knowledge, efficiency, and financial inclusion. This contributes to elevating the status of the factory under study. Productive factories that adopt strategic momentum can remain at the forefront of the curve, deliver superior services to their customers, maintain market share, and contribute to the sustainable and inclusive development of the national economy.

Abstract

It is impossible to overstate how important employees are to a small business' survival and how well they are managed. This is especially true because, smaller businesses depend more on the individual contributions of the employees to the overall success of the business. Small and medium-sized businesses (SMEs) are significantly more prevalent than large corporations worldwide and employ a greater proportion of the labor force. In many economic sectors, SMEs are credited with fostering competition and innovation. While SMEs in Nigeria produce more jobs than large companies do, they also face difficulties that call for the assistance of experts from a variety of fields, including human resources managers. Therefore, this study uses a basic literature review and desk research approach to investigate the potential role of human resource management in SMEs in Nigeria. The main issues with SMEs' prior to the COVID-19 pandemic are identified as being insufficient skills and training, as well as depression and high labor turnover during the pandemic in Nigeria. In order to increase their effectiveness and efficiency in Nigeria, efforts are made to encourage SMEs to implement human resource management philosophies. As a result of the fact that no organization, no matter how big or small, can function without people, the study comes to the conclusion that human resource management is crucial. The study therefore recommends, among other things, that in order for Nigeria to experience sustainable post-COVID-19 business growth, SMEs must immediately implement human resource management strategies.

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

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

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

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

Abstract

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

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

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

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

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

Abstract

The industrial policy in Iraq after 2003 contributed to the decline in the sustainability component of economic growth And the lack of economic growth in Iraq to the element of sustainability after 2003, as a result of the continued dependence on crude oil, and the decline in the relative importance of the manufacturing sector in the economic structure, and the trends of economic policies and industrial policy contributed to the exacerbation of this result. The strategies and directions that were put forward after 2003 are based on betting on the private sector and market mechanisms to advance this sector in return for excluding the state and limiting its activity to a purely regulatory framework through the adoption of a horizontal industrial policy. This paper calls for the adoption of a rational, realistic approach to address the problems of the industrial sector, based on combining the role of the market and the role of industrial policy. Market mechanisms alone cannot achieve production efficiency and social justice in light of problems and imbalances, and the presence of high unemployment, as well as the deterioration of the business environment and the weakness of the side. Security and its well-known complexities. The desired reform in which the state should play a balanced and integrated role with the market, especially that the local private sector in Iraq, due to its well-known conditions, needs for a long time the state and its support.

Abstract

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

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

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

Abstract

Introduction:

The world is facing a number of challenges, including climate change. Climate change is caused by human activities, such as the burning of fossil fuels, which release greenhouse gases into the atmosphere. These gases trap heat, causing the planet to warm.

The Arab World and Climate Change:

The Arab world is one of the most vulnerable regions to climate change. The region is already experiencing the effects of climate change, such as rising sea levels, more extreme weather events, and changes in agricultural yields.

The Impacts of Climate Change:

The impacts of climate change are already being felt around the world. They include:

• Rising sea levels: Sea levels are rising due to the melting of glaciers and ice sheets. This is causing coastal flooding and erosion, and is displacing people and communities.
• More extreme weather events: Climate change is increasing the frequency and intensity of extreme weather events, such as hurricanes, floods, and droughts. These events are causing damage to property and infrastructure, and are leading to loss of life.
• Changes in agricultural yields: Climate change is affecting agricultural yields, making it more difficult to produce food. This is leading to food insecurity and malnutrition.
• Loss of biodiversity: Climate change is causing the loss of biodiversity, as plants and animals are unable to adapt to changing conditions.

Solutions to Climate Change:

There are a number of things that can be done to address climate change. These include:

• Reducing greenhouse gas emissions: This can be done by switching to renewable energy sources, improving energy efficiency, and reducing deforestation.
• Adapting to the impacts of climate change: This can be done by building infrastructure that is more resilient to extreme weather events, and by developing new agricultural practices that are more resistant to climate change.
• Financing climate action: Developing countries need financial assistance to help them reduce their emissions and adapt to the impacts of climate change.

Conclusion:

Climate change is a serious threat to the Arab world and the world as a whole. It is important to take action to address this challenge, and to ensure that the region is prepared for the impacts of climate change.

Abstract

The role played by the internal audit in any service establishment or profitability is an important focus in the work of that establishment because it is considered the safety valve and controls the extent of the commitment of the economic unit of the instructions in force in its operational and the extent of its commitment to accounting systems and financial reports, which will reflect on the efficiency and effectiveness of those The economic unit in its stand to try to exploit its work in the administrative and financial corruption, which is one of the serious factors that destroy the work of that establishment internally and externally.
In this research, which undermined the role of internal auditing in the process of reducing the administrative and financial corruption in the General Authority for Taxation through the knowledge of the duties assigned to the internal audit and the need to comply with the instructions issued by the General Authority for Taxes because any violation of these instructions may be a door of administrative and financial corruption Which requires that the internal auditor has an important role in standing against any attempt that may be exploited to exercise administrative and financial corruption in his obligation and instructions and to inform the administration of any violation in the tax work .

Abstract

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

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

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

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

Abstract

The research aims to demonstrate the importance of applying responsibility accounting in economic units and its role in evaluating the performance of responsibility centers by shedding light on responsibility centers and ensuring commitment to implementing the policies and objectives of the economic unit. The problem lies in the fact that the use of traditional methods of performance evaluation results from a lack of attention to administrative accounting aspects and a focus on applying the responsibility accounting system through evaluating the performance of cost centers. Due to their reliance on traditional methods and the lack of sufficient information, this has led to a weakness in performance evaluation according to modern methods. In order to achieve the research objectives and verify the validity of its hypotheses, the responsibility accounting system was applied, and the industrial sector was chosen as the research community and the General Company for Food Products, represented by the Amin Factory, as the research sample. The research concluded with a set of conclusions and recommendations, the most important of which was that the research found that there is weakness and shortcomings in the accounting reports and information provided by the factory, and the neglect of the aspect of preparing monthly, quarterly and annual reports, including the preparation of the annual budget plan to identify deviations and determine their causes to work on finding solutions that help in raising the effectiveness and efficiency of operations within the factory. The study recommends that responsibility centers should be defined accurately and clearly, with the responsibilities and activities associated with them and how to allocate costs to each center being clarified. The factory should work on improving production and administrative operations in the various responsibility centers in order to improve the overall performance of the factory. The accounting and evaluation system should be developed to be more comprehensive and effective, including the definition of clear and measurable performance standards for evaluating the performance of responsibility centers.

Abstract

Stand out the present research study aims at investigating the effect of applying international accounting standards in the public sector for the purpose of arriving at measurement and accounting disclosure of the employees' benefits granting to economic units in the government sector that apply the government accounting system, and to explicate the level of benefit in improving the outputs of the accounting system and its ability to support indicators of transparency and disclosure. In view of the vast development in financial reporting, preparing reports and financial statements with a high level of transparency and disclosure as well as the importance of working individuals being one of the important and essential factors to ensure the proper functioning of work, the continuity of productivity and the efficiency of the economic unit, the government accounting system currently adopted in some public sector directorates is considered insufficient to the requirements of internationally accepted accounting standards in general The importance of the present study has emerged in finding that it is possible to apply IAS 19 employee benefits by adapting the current government accounting system in the Iraqi economic units to the requirements of the standard and getting to know the effect of the application on the information content and outputs of the government accounting system. The General Directorate of Education / Wasit has been chosen a sample for the study in question, The current study has arrived at a number of conclusions as follows:

1. The classification of benefits granted to employees and workers according to the government accounting system differs from the classification stated in IAS 19 Employee benefits.
2. The quality of financial reports and statements is an important means of disclosure and communication of financial and non-financial information.

   . The government accounting system does not provide adequate accounting measurement and disclosure about employee benefits. 3

In view of the findings reached at, the current study recommends the following:

 1- Giving due importance to what was stated in the International Accounting Standard regarding the classification of the benefits granted and the adaptation of the government accounting system to those classifications.  

2- Enhancing the awareness of management and employees in the economic unit of the importance of preparing financial reports and statements.   

 3- Working on adapting the government accounting system to keep pace with the requirements of international accounting standards by adding new sub-accounts to the accounting guide and creating a plan for new sub-accounts to the accounting guide and creating a plan for employee benefits.

Abstract

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

Abstract

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

Abstract

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

Abstract

This research is about a statement of the event that information related to recidivism and its dimensions of (saving data, investing time, justice, justice, corruption, administrative corruption, discovering tax evasion, stimulating the media, the efficiency and completeness of information and the right time), and the descriptive analytical approach has been adopted.  In light of it, the questionnaire was designed as a tool for those responsible for collecting data for the study, based on the statistical program (SPSS V.18), and the search for a related relationship with statistical significance for housing information in support was found to remove the impact of the information of the supporting bodies collectively or individually in the tax inventory 

Abstract

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

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

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

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

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

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

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

Abstract

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

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

Abstract

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

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

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

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

Abstract

In an attempt to address realistic problems that greatly affect educational institutions in Iraq in general, and in the Ministry of Education in the General Directorate of Education in Rusafa in Baghdad governorate in particular, The research aims to identify the level of positive psychological capital and the quality of job life in the General Directorate of Rusafa Education in Baghdad Governorate, and to determine the effect of positive psychological capital in its dimensions (Self- Efficiency, optimism, hope, and flexibility), on the quality of job life and its dimensions (engagement with work, innovation performance , Strength of experience, and job happiness). Applying to the Ministry of Education in the General Directorate of Rusafa Education in Baghdad Governorate, a simple random sample of 300 workers was chosen. The research relied on the descriptive and analytical method.
The research found that the level of positive psychological capital among employees of the General Directorate of Rusafa Education is very high, and that the quality of job life in the General Directorate of Rusafa Education is also very high, and it was found that there is a strong direct correlation between the positive psychological capital and the dimensions of the quality of job life, and that There is a strong impact of the positive psychological capital dimensions on the quality of job life in the General Directorate of Rusafa Education in Baghdad Governorate. The research recommended providing the necessary support to develop the distinguished knowledge and capabilities of workers, and occupy the distinguished among them in the appropriate positions. With a focus on the human and social aspects of the workers, and working to support them in order to provide a stable work environment that helps to support and develop the level of enthusiasm, devotion and indulgence, and then link to work and achieve job happiness.

Abstract

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

Abstract

The research aims to show the role of resource consumption accounting in the process of rationalizing the distribution of costs of productive service centers in economic units as one of the most important approach that help to provide relevant information on how to optimize the exploitation of resources and corresponding activities which leads to increasing the efficiency and effectiveness of performance as a result of reducing costs, which is reflected in the increase in profits, as well as showing the volume of unemployed energy and working to employ it through the production of useful costly information that helps it face developments in the business environmentThis is reflected in the rationalization of decisions made by economic units. The problem is that the methods used in the distribution of the costs of production service centers by local units suffer from shortcomings in this area because they rely on traditional methods in the distribution of the costs of these centers, which results in distortion in the information provided to determine the cost of products.This led to its failure to provide information that helps management make decisions and that using RCA helps economic units keep pace with developments in the business environment. Assists them in making and making decisions that are in the company's interest, such as a resource consumption accounting system that focuses on providing reliable information to rationalize costs and maximize revenues to enhance the company's productive capacity. For the company where it aims to achieve greater success in the competition market, as well as it is based on resources, and is focused on them instead of activities and includes resources in accounting for the consumption of resources consumed by activities only, but includes resources consumed by the resources themselves. In light of these conclusions, a set of recommendations was reached, the most important of which is to help the application of modern management accounting systems that keep pace with the developments of the business environment and provide adequate and appropriate information to economic units.Keywords: accounting for resource consumption, exploitation of idle energy, cost reduction.

Abstract

One of the most important issues that an economic unit can face is changing accounting policies in light of the diversity of accounting options and alternatives, The aim of the study is to provide an introductory introduction to accounting policies and the impact of changes in accounting policies in accordance with the International Accounting Standard (IAS-2), Changing accounting policy is one of the most important issues that an economic unit can face, The important factors in improving the quality of accounting information in the financial statements through analyzing the relationship between the application of these policies and their accuracy and reliability, The research is based on an analytical study of the financial statements issued by the General Company for Textile and Leather Industries, The research reached a set of conclusions, the most important of which is that since the financial statements prepared by the company, whether based on manual or electronic programs, are not based on accurate information generated through the integrated system, their output does not truly indicate the efficiency and benefits of the company’s operations as a result of the company’s possession of a database, Unified and updated for all data related to the company’s branches, and in particular, with regard to the technical and statistical aspects. As a result of the use of old systems, it has become difficult to quickly and accurately obtain the necessary information as a result of the division and dispersion among the company’s departments, which has made it difficult to review the resulting financial statements, As for the recommendations, the most important of them is the need for all economic units to pay attention to the inventory component because it increases the ability of the economic unit to remain in the market and obtain many revenues for the economic unit

Abstract

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

Abstract

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

Abstract

        The purpose of this research is to analyze the effect of applying the internal control system according to the COBIT5 framework on tax performance. Data was collected from the research sample using the questionnaire form, and the number of distributed questionnaires was (55), distributed to each of the officials and workers in the Iraqi General tax authority, Professionals, and Academics at the University of Baghdad. A set of statistical methods were used to study the relationship between the two research variables, using the statistical program (SPSS) to analyze the data and calculate (the arithmetic mean, correlation coefficient, coefficient of variation, F test, R2 coefficient of determination, T test, Cronbach's alpha coefficient). The research has a significant positive relationship and influence between the framework (COBIT5) and the tax performance. The most influential dimensions of COBIT5 in tax performance dimension delivery, service and support (DSS), followed by evaluation, guidance and control (EDM), while the least influential dimensions in tax performance dimension compliance are planning and organization (APO). The research recommended adopting the COBIT5 internal control framework as a guide for auditors to advise senior management on the efficiency of the internal control system in the tax institution. This includes a governance framework for information technology, which is one of the most important pillars of the corporate governance system. This research also contributes by providing theoretical and practical implications for tax administration to improve the reality of tax performance.

Abstract

This study aimed to search the factors affecting earnings per share and financial performance in joint stock companies operating in the Iraq Stock Exchange (industrial sector), where the impact of internal and external factors on earnings per share and on Financial performance, and the impact of earnings per share on financial performance on the other hand, as the problem of the study raised questions about the nature of the impact relationship between the three variables of the study. The researchers adopted a scientific approach using the descriptive analytical approach and using the statistical program (spss v23) to find ratios and frequencies and examine the efficiency of the measurement tool. As well as the program (AMOS V23) in process of analyzing data according to the Structural Equation Modeling (SEM) method to find the values of the regression coefficients, and to analyze the nature of direct and indirect (median) relationships. One side and the earnings per share on the other hand, and that there is a positive impact relationship directly for earnings per share on financial performance, and that there is an indirect positive impact relationship for awareness. The internal and external burden on financial performance through earnings per share, and there is a variation in the impact relationship from one factor to another. The researchers recommended the necessity of directing these factors programmatically to serve the company and try to exploit them optimally to achieve the highest profit

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

Introduction to professional ethics and organizational work values:

In recent years, we have seen the emergence of some concepts of social responsibility. These concepts are considered contemporary concepts, so there must be a reinforcement of these social concepts. We find that some institutions emphasize their developmental role and sense of social responsibility within the communities in which they are located. This social participation is not only important in the sense of responsibility, but has become a necessity to win the sympathy, respect, and appreciation of communities.

We find that the concept of work ethics is one of the most important social principles that stem from the full belief in the values of work, as each individual is responsible for the work he does. Of course, the concept of work ethics is closely linked to the people who perform their work in a skillful way. This does not stop at an authority or institution, whether in the public or private sector. Therefore, institutions have focused their attention specifically on work ethics and values. They seek to develop good morals such as honesty, integrity, commitment, striving for excellence, loyalty, righteousness, respect for others, and appreciating time and good use of it. They also seek to fight against everything that is not appropriate for virtuous ethics while adhering to high values for their multiple benefits for individuals, societies, and high-quality relationships.

Let's focus more on another aspect of ethical values and how they become more complex when there are situations where values conflict with other things in our lives. We know that ethics is a set of rules that define the proper behavior and also define the improper behavior. These ethical rules tell us when our behavior is acceptable and when it is rejected. We note that ethical rules exist in all societies and organizations, despite the differences that exist between one individual and another, but they are considered ethical rules that govern the behavior of humans to determine for them when their actions are right or wrong.

As for business ethics, it does not differ much from the rules of ethics that govern the behavior of individuals in our societies, and it applies the general ethical rules that govern the behavior of business organizations.

In light of this, we note the legal aspect of ethical behavior, that is, the behavior considered ethical is also legal and preferred by society and encouraged. However, there are sometimes unethical behaviors that are difficult to consider illegal. For example, when a worker takes more time than necessary to perform a particular task, is this ethical behavior? Also, when one of the workers uses the work phone for personal calls, thus the institution bears the loss of the worker's time, and bears the costs of the calls made by the worker, or he claims to be sick and does not go to work... And such behavior is not punishable by law, but many people consider some or all of them unethical.

Work is of great importance to man, as it is his source of income and livelihood. Therefore, man seeks to preserve it by adhering to work ethics and values. Let us get to know through the following lines the concept of work ethics and the importance of adherence and commitment to work ethics. It has great importance for the individual and the institution in which he works, such as enhancing the interaction between workers in a large way, which raises the efficiency of performance, improving the image and reputation of the institution, and protecting employees from fear about their future in it and depriving them of incentives and promotions on time. In addition to increasing production and profits, this is a result of each employee's commitment to perform his duties towards his work, as one of the most important work ethics is honesty, and proper time management and not exploiting work time to serve personal interests, and disrupt the interests of work and customers as some people do, and working to succeed in forming good relationships with customers, which guarantees their continuous dealings with the institution.

We can follow a set of methods and methods in order to consolidate and consolidate the ethics and values of work, such as the individual's evaluation of his performance himself, and punishing himself for the mistake he commits without being monitored by anyone. This is because he fears God Almighty, and therefore he strives to perfect his work. Administratively, this is known as the application of self-control methods. Not discriminating between workers, everyone must be subject to punishment when they are wrong, regardless of whether they are a manager, worker, or employee. They are all equal, so that the owners of senior positions in the institution do not believe that they are above punishment, which prompts them to not comply with labor regulations. Among the methods and ways to consolidate the ethics and values of work are:

• Encouraging employees to develop their performance, and this is done by linking good performance with rewards and incentives. The employee always needs someone to encourage him to give his best for the benefit of work.
• Raising awareness among the ranks of workers of the importance of work and that it is their source of income, and the need to preserve it and master it well, which leads to increasing the profits of the institution and raising their standard of living.

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

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

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

Abstract

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

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

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

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

Abstract

This research explores the impact of various factors on managers' intention to use artificial intelligence (AI) technologies in human resource management practices, through a survey conducted with a sample of 80 individuals from 6 private colleges. The descriptive analytical method was utilized in the study, examining several key dimensions representing the independent variable, including (administrative dimension, cultural dimension, economic dimension, legal and ethical dimension, social dimension, and psychological dimension).

The results indicate that these factors significantly affect managers' intention to use AI, which in turn reflects on human resource management practices, including (recruitment and selection, training and development, performance evaluation, compensation and benefits management, and labor relations management). The study concluded that addressing the mentioned factors enhances the effective use of AI, contributing to the improvement of the effectiveness and efficiency of human resource management practices.

Therefore, the research recommends that institutions develop comprehensive strategies to enhance awareness and understanding among managers and employees regarding the benefits of AI, along with establishing clear policies to ensure legal and ethical compliance and fostering a culture of innovation and change.