Search Results for impact
Abstract
The primary objective of this study is to verify the effect of smart strategies on achieving organizational excellence at Zain Telecommunications Company. The researcher adopts the descriptive analytical approach in conducting the survey to achieve the study objectives. The researcher relied on two main tools in collecting data, namely the questionnaire and interviews, and distributed (80) questionnaires to the employees of Zain Company, but the valid for statistical analysis (73) and determine the sample in addition to identify the demographics of the sample (age - gender - educational qualification - years of service - job title) and verbal statements of their opinions about the smart strategies (continuous learning, technological integration, understanding the environment, strategic adaptation) as well as the organizational excellence (organizational excellence is measured by a set of variables, namely performance results, customer focus, internal processes, continuous improvement. The most important conclusions of the study were that strategic skills have a positive impact on achieving organizational excellence in Zain Telecommunications Company. Two-tailed test results on the correlation between smart strategies and organizational excellence show a strong positive correlation. A smart strategy will significantly impact organizational excellence. A high level of smart strategies will have a high level of organizational excellence and vice versa. Smart strategies are the driving force of change in the organization. Its positive impact on organizational excellence must be sufficiently emphasized and enhanced in the organization. The most important recommendations of the study are that Zain Company should work to create a collaborative multi-dimensional work environment to improve the performance of its employees and earn their satisfaction, and Zain Company should take into consideration the idea of sharing some responsibilities with its employees and providing them with the opportunity to make decisions, in order to improve skills and increase the sense of belonging, as well as putting more effort to apply digitization in all departments and workstations.
Abstract
Debt structure is a crucial focal point in banking sector performance, as the distribution of debt between short-term and long-term affects financial risks and the market value of banks. Within the Iraqi economic environment undergoing structural transformations, analysing this impact emerges as a strategic tool to enhance banking stability and attract investments. This study provides an in-depth analytical perspective on the impact of debt structure dimensions (short-term, long-term, and total) on the performance of Iraqi commercial banks, based on comprehensive field data and advanced statistical models, to offer actionable recommendations. This study aimed to analyse the impact of debt structure dimensions (short-term debt, long-term debt, and total debt) on the market value of Iraqi commercial banks. The study adopted the descriptive-analytical approach. The study population comprised (366) individuals from top, middle, and executive management levels, utilizing a comprehensive survey method. A set of statistical tools was employed, including (percentages, frequencies, arithmetic means, standard deviations, factor loadings, and impact analysis), relying on the (SmartPLS.4) program for structural equation modelling. The results revealed a high level of the overall performance indicator for both debt structure and market value. Furthermore, they demonstrated a statistically significant impact of all debt structure dimensions on the market value of the banking sector under study. In light of the findings, the study recommended developing programs to issue medium/long-term bonds in partnership with the Central Bank of Iraq (CBI), allocating at least 20% of the credit portfolio to this type of financing to support infrastructure projects with stable returns.
Abstract
The study aimed to identify the impact of receivables on profitability in the industrial companies listed on the Amman Financial Market represented by (outstanding receivables, receivables turnover rate) as an independent variable and profitability as a dependent variable, The study was conducted for the period (2010-2019) according to the data available in the Amman Financial Market, In order to achieve the objective of the study and answer its questions to test its hypotheses, the study tested the corporate sector in the Amman Financial Market for a sample of industrial companies, using a set of statistical methods (Pearson Correlation Coefficient).
The study reached a number of conclusions, the most important of which is that there is a correlation between receivables and profit indicators, And that there is an impact of receivables indicators on profitability, Where the receivable turnover rate achieved a higher impact on profitability, while the impact of receivables was ranked second, according to the values of the impact factors, The study also recommended that Jordanian companies set a strict credit policy in collecting their outstanding receivables, reduce the collection period for those debts, improve the turnover rate for receivables, increase interest in indicators of those receivables, and resort to improving their financial performance by focusing their management and employing their financial resources in order to reach raising their production levels. And profitability.
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
The research dealt with the topic of analyzing and measuring the joint costs of petroleum products and showing their impact on profits. The research problem was represented by not relying on modern scientific methods of cost accounting to determine and measure the joint costs of petroleum products, which leads to an increase in the costs of petroleum products and then a decrease in the overall profit. The research aimed to delve into the joint costs and methods of calculating them in the oil sector, and to analyze and measure the joint costs of petroleum products, in addition to stating the impact of the decrease in joint costs on the overall profit. The application was applied to the products of the Dora refinery, and the research reached a set of conclusions, the most important of which are There are four methods for allocating joint costs, but any method we use to allocate joint costs, the researcher believes that the best method is the total value of sales at the point of separation because it is easy to implement as well as it is the best measure of the benefits achieved when compared with other methods of allocating joint costs.
Introduction and importance of Research:
Cost is defined as a sacrifice of the resources of the economic unit in exchange for obtaining a specific purpose (good or service) and since the main objective of cost accounting is to determine the costs of the product in order to be able to price and sell it at a suitable profit, so the importance of research lies in focusing on the costs of the oil sector products and calculating the common costs of those products According to the scientific methods of cost accounting with the aim of accurately determining the cost of those products, reducing them, and then increasing the total profit to achieve the goals of the economic unit efficiently.
Abstract
The paper aimed to measure the impact of total banking risks and indicate the extent of their impact on economic stability for the period 2004-2021 using the bounds test. Two independent variables were identified to represent banking risks, namely (the ratio of non-performing loans to the total loans, the ratio of non-performing loans to the total capital), as well as Choosing some macroeconomic stability indicators as dependent variables: (bank capital, inflation, net trade balance ratio, net budget ratio, foreign reserves, banking concentration, standard of living). By increasing inflation rates, there is a negative impact of non-performing loans on the total loans and banking spread, as the high default rate of loans leads to a decline in the rate of banking prevalence, and there is a negative impact of non-performing loans on the total loans on the standard of living, as the high default rate of loans leads to To a decline in the average standard of living as a result of not granting loans to the population, and the research recommended that a study of the case of borrowers be considered before granting credit in order to reduce the default rate in loans by providing some guarantees to the banker, the need to use the indicator of the ratio of non-performing loans to total capital as one of the risks Banking that has an impact on the financial soundness of the bank, through what the sum of non-performing loans represents to the capital owned by the bank, and thus gives a clear vision of the capital owned by the bank
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 study presents the impact of digital marketing on customer buying behavior and examines how digital marketing channels, such as social networks, search engines, and emails, influence customers’ purchasing behavior. The main purpose was to investigate the influence of digital marketing on customer's behavior and identify effective platforms for businesses in Soran independence administration to retain customers. The methodology of the study utilizes a quantitative approach through a survey questionnaire to gather data on the impact of digital marketing on customer buying behavior, including variables such as age, gender, income, education level, and online shopping behavior. The data is analyzed using statistical Package for social science (SPSS 26.0) to determine the relationship and effects of these variables on customer behavior. The study collected data from 250 participants who responded to a survey questionnaire distributed online to customers and people of Soran independence administration in several cities, districts, and sub-districts. The sample was appropriate, simple random sampling, and composed of demographic variables, questions about digital marketing, and purchasing behavior. The results of the study show that digital marketing has a significant impact on customer buying behavior, especially among younger and higher-educated people in Soran independence administration; it provides cost-effective and efficient ways for customers to fulfill their needs. However, businesses should be transparent to avoid deceiving customers. Digital marketing has a positive impact on customer satisfaction, but challenges such as timely delivery and over-advertising on social media remain and. Digital marketing has a significant impact on customer buying behavior, influenced by factors like education level, income, and social media usage. Valid factor analysis test supports this conclusion.
Keywords: Digital marketing management, Customers buying behavior, Social media, Instagram, Facebook.
Abstract
The study aims to identify the conceptual framework of sustainable accounting and the role of Artificial Intelligence (AI) technologies in enhancing corporate reporting. Furthermore, it demonstrates the impact of adopting sustainability accounting on the financial reporting of a sample of five companies listed on the Iraq Stock Exchange from the year (2019) to the year (2022). The study relied on the descriptive analytical approach using the SPSS program. The main findings reveal the absence of a statistically significant relationship regarding the influence of disclosure in financial reports to apply sustainability standards on investors' decisions, as well as the absence of a significant relationship between the impact of sustainability accounting and the quality of financial reports. Integrating AI tools—such as machine learning and automated ESG analytics—can bridge these gaps by improving data accuracy, reducing reporting bias, and enhancing transparency. The study recommended a set of recommendations, the most important of which is obligating auditors specialized in the profession of auditing companies not to express an opinion on the validity of financial reports if they are devoid of sustainability accounting reports and supported AI-driven disclosure metrics.
Abstract
The study aims to achieve several objectives, the most important of which is to analyze the nature of the financing behavior adopted by business companies, by measuring the impact of financing behavior—represented by short-term debt, common stock, and retained earnings—on Economic Value Added (EVA) using the EVA model for a selected sample of business companies listed on the Iraq Stock Exchange during the period from 2005 to 2024. The study relied on the descriptive-analytical approach to present the theoretical and analytical aspects of the research variables, and the quantitative approach to test the research hypotheses in order to address the research problem, which revolves around the question: To what extent does financing behavior affect the Economic Value Added of industrial companies listed on the Iraq Stock Exchange? The study assumes a main hypothesis positing the existence of a statistically significant impact of financing behavior on the economic value of industrial companies. To test the research hypotheses, time series data and multiple linear regression analysis were employed. The results revealed a statistically significant negative impact of common stock financing on Economic Value Added, a statistically significant positive impact of retained earnings financing on Economic Value Added, and no significant impact of short-term financing on Economic Value Added.
The study concludes with a set of recommendations for financial decision-makers in the business companies of the study sample to help enhance their economic value, including: adopting an effective financing policy that ensures the optimal use of shares as a financing tool, achieving a balance between equity financing and debt financing.
Abstract
This research aims to analyze the role of integrating artificial intelligence (AI) technologies in promoting digital transformation in the banking sector. This is of great importance due to its significant impact on monetary policy. Through the application of digital technologies, banks and financial institutions can greatly improve their procedures, leading to changes in banking liquidity. Digital transformation can contribute to increased cash flows and improved liquidity management, thus affecting the central bank's ability to implement monetary policy effectively. Thanks to big data analytics and AI, banks can better identify economic needs, influencing interest rate decisions. Therefore, it can be said that digital transformation plays a significant role in shaping monetary policy and opens the door to significant improvements in the management of fiscal and monetary policies and creative thinking skills. Traditional reliance on auditing methods does not keep pace with rapid technological developments, and auditors' weak adoption of creative thinking methods in addressing audit problems negatively affects the quality of audits and the accuracy of their results. The importance of this research lies in its aim to provide a comprehensive framework that combines modern technological tools and creative approaches to digital work, thereby contributing to the development of critical practices and enhancing the quality of its results according to standards of efficiency and effectiveness. The advanced statistical software Smart Pals and appropriate statistical methods were used to test the hypotheses. The results showed a statistically significant effect of using artificial intelligence technologies (expert systems, machine learning, continuous auditing, natural language processing, and robotic process automation) across all dimensions. This indicates the importance of AI applications in improving the quality of external auditing. Furthermore, the use of AI technologies has a positive impact on investor decisions through the quality of external auditing. Based on these findings, the researcher recommends that all accountants and auditors keep pace with technological developments and respond to changes in the surrounding environment by developing their AI skills. Audit firms should also be encouraged to adopt AI technologies in their work by replacing manual systems with computerized systems. The study aimed to analyze the impact of digital transformation indicators (ATMs, electronic payment cards, electronic point-of-sale systems, and instant settlement transfers). Adopting digital technologies has contributed to reducing reliance on cash and increasing the efficiency of monetary policy. However, in Iraq, limited effects were observed due to structural challenges such as weak infrastructure and economic instability.
Abstract
Information from financial reports is the basis upon which users of financial information make various decisions accounting measurement based on historical cost is objective and reliable but not appropriate, as it reflects past events and does not provide future information, hence the global trend of replacing historical cost with fair value, since the information generated is relevant and reflects the unit's true financial position. The research therefore sought to illustrate the impact of fair value adoption on the quality of financial reporting. The importance of research stems from the importance of quality financial reporting because of its significant influence on decision makers.Given the international trend to replace the historical cost basis with fair value accounting measurement, it was important to examine the ability of fair value financial reporting to provide users of financial reporting with financial information and indicators that are appropriate and useful for good economic decision-making and also to identify underlying causes Behind the trend of preparers of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) to use fair value in accounting measurement. To test the validity of the research hypothesis, the impact of using fair value on the quality of financial reporting was measured by measuring the adequacy of financial reporting at Baghdad commercial bank . The researchers came to several conclusions, the main one being that there is an impact of using fair value on bank activities after its application. They recommended that efforts be made to apply fair value across a wider range of financial assets to include all their assets and liabilities properly according to the International Financial Reporting Standards (IFRS), as the impact may become clearer.
Abstract
The aim of this scientific research is to determine the relationship within the organizational justice variable and its impact on the performance of the workforce in organizations. In particular knowing how this research came to studying each dimension of justice and its impact on each other on the one hand, and on the other hand the role of dimensions. Organizational justice in increasing the degree of employee performance and gaining a competitive advantage in the labor market.
The research sample was based on descriptive and explanatory statistics, where the researcher relied on collecting and statistic information and data from the research sample. Then, the research sample was handed over from all employees, a research questionnaire previously planned for this purpose. Where the data was analyzed and the results were known through the statistical programs for that.
The research sample reached (195) from various workforces in the College of Law / University of Babylon, and data and responses were collected based on the random distilled sample method, and the size of the research sample was (57) employees working in the college.
After reaching the results of the research sample, the results were discussed by presenting them to previous research on the same topic. Where the results of the targets were determined on the independent variable and its direct impact on the dependent variable in the research. Where the researcher conducted all the statistical methods, tests, correlation and regression coefficients, measures of central tendency. Finally, confirmatory factor analysis was performed for all variables and hypotheses.
Where it was found through statistical methods and tests that there is a strong relationship with a high degree between each of the independent variables of the study sample with the dependent variable and the degree of influence of each of them on the research sample. Also, the role of organizational justice and its impact on increasing the degree of job satisfaction in the work environment was determined.
Abstract
This study aimed to analyse the impact of financial leasing revenues on financial performance in the banking sector, by identifying the nature of financial leasing and its benefits, and knowing the extent to which banks benefit from financial leasing and its impact on their banking performance, as well as showing a financing method that enables banks, especially Islamic banks, to rely It must use it to invest its money and investments.
The research referred to the experiences of both Japan and Jordan by knowing the impact of financial leasing in both countries and the extent of their success in benefiting from the advantages provided by this activity. It was found that the success of financial leasing activity in developed countries is evidence of the advantages that this activity provides if it is implemented. correctly.
The research relied on the main hypothesis that financial leasing positively affects the banking financial performance of Islamic banks that adopted this formula.
The research reached the conclusion that financial leasing affects banking performance in developing countries slightly, but its impact in developed countries is better, and the reason for this is due to the instability in the economies of these countries, and this fluctuation in the volume of financial leasing activity in Arab countries reflects many problems and challenges. facing this activity.
One of the most important recommendations reached by the research is the need to provide full support to the banking sector by governments to be able to provide financial leasing services and benefit from them, as well as the need to educate administrators in the banking sector about the importance of financial leasing and the benefits expected from its use.
Abstract
Given the important role played by financial inclusion in supporting economic development and reducing poverty, the study analyzed and interpreted the mechanisms of influence through which financial inclusion indicators can influence poverty. The study aimed to frame the theoretical foundations for studying the impact, as well as to build a quantitative model that has the ability to diagnose the nature of that impact, its direction and size, and to explain the mechanism and channels of its transmission, by relying on balanced double data (Balanced Panel Data), which had 40 observations, and through a model. Fixed Effect Model for a sample of developing countries and for the years (2005-2010-2015-2020).
The research seeks to get acquainted with the theoretical frameworks and empirical studies taken from the analysis and interpretation of the mechanism and channels of transmission of the impact that financial inclusion can exert on poverty, as well as the exploration of an objective quantitative model that has the ability to diagnose the nature, direction and size of that impact and to interpret the mechanism and channels of its transmission, based on data Balanced Panel Data through the fixed effect model (FEM) for a sample of developing countries for the years (2005-2010-2015-2020). The estimation results revealed that the indicator variable of the number of commercial bank branches per 100,000 adults (CBBA) had a positive effect, while the indicator of automatic teller machines per 100,000 adults (ATMAD) reflected its negative effect on the poverty index (P).
Abstract
The research aims to address a fundamental issue related to the impact of Islamic finance on economic development. Islamic finance has witnessed a significant increase in the volume of its financial transactions, especially after the global crisis of 2008, making it a key source for financing various economic activities and driving growth in many countries. Islamic banks were selected as the focus of the study because they represent the core component of the Islamic financial industry in Iraq.
The research adopts the inductive approach by focusing on the development of the Islamic banking sector in Iraq, its various patterns, and its impact on economic development. The development of the Islamic banking sector is expressed through a set of indicators (total assets and financing volume), while economic development is measured through the non-oil GDP indicator. The data cover the period (2013–2022).
The study concludes that there is a statistically significant positive effect of credit volume on economic development, while no impact of total assets in Islamic banks on economic development was found. The researcher recommends the need to develop the operational mechanisms of Islamic banks in a manner that ensures strengthening their positive impact on economic development.
Abstract
Intangible assets are important for many establishments in most sectors, such as the industrial ones, and the need to measure them to reduce the volume of risks, so the research dealt with the issue of measuring intangible assets and their impact on investment decisions in shares, where the problem of research is embodied in the intangible and intangible existence of intangible assets, which makes The process of measuring it accounting "is a difficult and complex process and includes many financial risks related to the uncertainty in this regard, which gives a" large "aspect of the difficulty in linking it with investor decisions and determining its impact on these decisions. Therefore, the research aims to determine the extent of the impact of measuring Intangible assets in investment decisions in companies through their influence on the market values of their shares,The research is based on testing the following hypothesis: “The measurement of intangible assets affects investment decisions by causing fluctuations in the market value of companies’ shares. ”A number of conclusions were drawn up, the most important of which are: The relationship between the ratios and amounts of intangible assets on the one hand and the market values of companies’ shares on the one hand was taken. Other, the shape and manner of fluctuation, as they are direct and opposite, and from year to year, and the reason for this fluctuation is that the values and ratios of intangible assets are only one of a number of factors that affect the behavior and decisions of investors in companies' shares through their influence on the decisions of buying and selling their shares. It affects its values in the financial market indirectly, and the research came up with a number of recommendations, the most important of which are: studying and monitoring the behavior of investors, especially their decisions related to buying and selling companies' shares, and working to reduce the negative impact of financial information related to intangible assets on these decisions and behaviors and its reflection on the market values of shares .
Abstract
The research aims to explain the measurement and accounting disclosure of lease contracts in accordance with the IFRS 16 standard and its impact on the informational content of the financial statements. To achieve the research objective, the researcher applied the IFRS 16 standard in Gulf Bank because it did not apply the IFRS 16 standard during the period of application of the standard in 2019, and the researcher prepared The financial statements were prepared in accordance with the requirements of the standard before and after application, and in a retrospective manner, according to what the standard allowed, with other variables held constant. The researcher provided a detailed analysis of the impact of applying IFRS 16 on the informational content of the financial statements by comparing the results before and after application, as well as the impact of that application on Financial ratios.
The researcher reached a set of conclusions, the most important of which are the following:
- The application of the IFRS 16 standard leads to the recognition of the right to use the asset among non-current assets, which leads to an increase in assets with a decrease in prepaid expenses, as a result of the amendments in order to apply the standard represented by reversing the prepaid expenses before application. In addition, recognizing lease obligations as non-current liabilities leads to an increase in total liabilities.
The application of IFRS 16 affects the informational content of the statement of changes in equity, especially when applied using the modified retrospective method, as a decrease in retained earnings resulting from an increase in the volume of expenses due to an increase in debit interest expenses and depreciation expenses leads, therefore, to a decrease in retained earnings.
The research concluded with a number of recommendations, the most important of which are:
- The need for lease contracts to be clearer by stating the important paragraphs that have an impact on the process of accounting treatments related to the application of IFRS 16, which are (duration, payments, purchase option, the extent of the lessee’s control over the asset subject to the lease, and so on).
- The necessity of qualifying staff working in accounting departments in the banking sector, given that it is obligated to apply international standards and other sectors through training on conducting accounting treatments for lease contracts in accordance with the IFRS16 standard, as treatments that are radically different from what used to be the treatment of lease contracts according to local accounting systems.
Abstract
In the modern era, providing them with modern tools and technologies that This research aims to study the impact of digital transformation in accounting and its role in reducing poverty. Digital transformation is one of the most prominent developments witnessed by institutions contribute to improving financial and administrative performance. The research problem lies in the main question: Does digital transformation in accounting have an impact that can contribute to reducing poverty? This research aims to demonstrate the impact of digital technologies on developing accounting practices and improving financial resource management, which positively impacts economic and social development. To achieve these objectives, the study is divided into several sections. The first section of Chapter Two addresses the concept of digital transformation, its importance, objectives, characteristics, and types. It also explores the dimensions of digital transformation: the technical, human, and organizational dimensions, recognizing their crucial role in the success of digital transformation within institutions. The second section examines the concept of accounting and the impact of digital transformation on it. This section clarifies the role of modern technologies in developing accounting systems and improving the efficiency of financial and accounting processes. The research concludes that digital transformation contributes to the development of accounting practices by enhancing the accuracy of financial information and strengthening transparency and oversight. This, in turn, helps improve financial resource management and supports decision-making, which can indirectly contribute to economic development and poverty reduction.
Abstract
This study aims to demonstrate the impact of announcing the distribution of dividends in light of information asymmetry and in light of the phenomenon of terrorism for the purpose of predicting stock prices for companies listed on the Iraqi Stock Exchange. The study was applied to a sample of various market sectors, taking into account the diversity in the sectors, which included Mosul Dam Company that met the conditions of the study, which identified the companies that distributed dividends for two consecutive years (2014-2015), and the event study method was used with a (40) day event window with a period of (20) days before and after the event to measure the information asymmetry, as the forecasting method was adopted to identify the effects. The future of the dividend decision depends on investors' decisions in light of conditions of instability. In addition, two statistical methods were used to test the study's hypotheses, namely the regression analysis method and the scenario method. The study reached a set of conclusions, the most important of which is the possibility of achieving extraordinary returns by relying on the informational content of the dividend dividend. There is also a significant impact Statistical significance for the dividend decision due to information asymmetry. The scenario method contributes to predicting stock prices better than the traditional method. One of the most important recommendations reached by the study is the necessity of adopting scientific methods to measure the impact of market-related terrorist events on the accuracy of financial results, especially the use of mathematical models to measure the impact. Market events on stock prices. It is also preferable to adopt the scenario method in predicting stock prices and financial performance and adopt it as a model that provides multiple options for financial decisions, in addition to not being satisfied with the extraordinary return as only one tool for making investment decisions, but rather other factors such as risk must be taken into account.
Abstract
This research aims to analyze the role of empowerment strategies in achieving creative performance among employees of the General Company for Communications and Information Technology (GCIT), a vital government organization operating in a dynamic technological environment that requires continuous renewal and innovation. The research used the descriptive-analytical approach, and data were collected through a questionnaire distributed to a random sample of 140 employees, from which 137 valid questionnaires were retrieved for statistical analysis. The research focused on studying the impact of four dimensions of empowerment strategies: power, knowledge, information, and rewards, as independent variables, while creative performance represented the dependent variable. SPSS V.26 was used to test the hypotheses and study the impact of variables. The research results showed a significant positive effect for most empowerment dimensions in enhancing employees' creative performance, with the dimensions "power" and "knowledge" having the greatest impact. In contrast, the effect of "rewards" was low. The results confirmed that empowering employees cognitively and practically and providing a supportive organizational environment positively impact their ability to think creatively and devise new solutions. The study recommends adopting comprehensive empowerment policies within the company, creating a work environment that encourages creativity, and reconsidering incentive systems and information flow to enhance organizational performance and keep pace with the requirements of digital transformation.
Abstract
The noticeable increase in the volume of financial transactions made in encrypted digital currencies at the international level, and the risks that such transactions pose to international financial and economic relations, made the study of the impact of these (Cryptocurrencies and Digital) currencies on the effectiveness of the functions of central banks and their ability to manage monetary policies and employ Its. This study came to analyze the relationship between the impact of encrypted currencies and the overall international monetary relations by first identifying each of the encrypted and legal digital currencies and then identifying monetary policy tools through the tools of central banks, and then reviewing the volume of transactions in Encrypted digital currencies at the international level to analyze the impact of the increasing volume of these transactions on the effectiveness of monetary policies. The study concluded to prove the hypothesis that cryptocurrencies have a significant negative impact on the effectiveness of monetary policy by reducing the effectiveness of various monetary policy tools, but such an impact can be codified and managed by setting controls for monetary transactions at the local and international levels, and central banks sutible policies.
Abstract
The research aims to measure the impact of public budget indicators and institutional quality (the quality of governing institutions in the economy) in reducing public debt for a selected group of Arab countries with renter economies for the period (2002-2023). Two standard models have been built to achieve this goal: The first model focused on measuring the impact of the general budget through its basic indicators represented by public spending and public revenues expressed in tax revenues, with the introduction of the oil price variable as a control variable due to its fundamental importance in explaining the dynamics of public debt in oil economies. The second model focused on measuring the impact of the six institutional quality indicators issued by the World Bank (control of corruption, political stability, government effectiveness, rule of law, voice and issue, and regulatory quality) on public debt. Using static analysis of longitudinal data models represented by its three models (pooled regression model, fixed effects model, and random effects model) for eight Arab oil countries, the research reached a set of results: For general budget indicators, the results showed that reducing public spending can contribute to reducing public debt, while there was no significant effect of oil revenues. While for oil prices, they had an impact in reducing public debt. As for institutional quality indicators, the results showed the impact of (political stability, government effectiveness, voice and issue) on reducing public debt, while the results showed that (control of corruption, rule of law, and regulatory quality) contribute to the accumulation of public debt. Therefore, the results of this research confirm the importance of the financial budget and institutional quality in reducing public debt and its sustainability in the long run.
Abstract
This study aimed to determine the impact of organizational culture promotion mechanisms on the adoption of environmentally friendly technologies in the Iraqi Ministries of Environment and Industry and Minerals. While the impact of organizational culture has been extensively studied, its specific effect on the adoption of environmentally friendly technologies has not been previously investigated, which constitutes the epistemological problem addressed by this study. Furthermore, the Iraqi environment suffers from a lack of applied studies and empirical evidence related to environmental sustainability. Therefore, this study seeks to answer the central question: What is the impact of organizational culture promotion mechanisms on the adoption of environmentally friendly technologies? This study was conducted in the Iraqi Ministries of Environment and Industry and Minerals. Data were collected from a purposive sample of 110 senior administrative leaders in these ministries.
The study employed an inductive approach and used a descriptive-analytical method to present and analyze its data. Data analysis was conducted using SPSS and Amos software. Exploratory and confirmatory factor analysis was used to verify the quality of the study instrument and model. Descriptive analytical tools such as the arithmetic mean, standard deviation, and coefficient of variation were used to present, analyze, and interpret the study data. Simple regression was used to test the hypotheses.
The study concluded that the mechanisms adopted to enhance organizational culture constitute an integrated and interconnected system that fosters an organizational environment supportive of adopting environmentally friendly technologies. These mechanisms have a cumulative and interactive impact on promoting environmental values and transforming them from mere theoretical concepts into daily organizational practices. When leadership adopts exemplary environmental behaviors and expresses a clear commitment, designs reward systems to encourage green practices, creates a flexible organizational culture adaptable to technological changes, uses rituals and symbols that reinforce environmental identity, and provides training programs that develop environmental awareness and skills, they collectively create a profound cultural shift. This shift makes the adoption of environmentally friendly technologies not merely a response to external demands, but an integral part of the organizational identity and an automatic behavior for employees at all levels.
Abstract
The world is witnessing rapid transformations driven by technological advancement, with artificial intelligence (AI) standing out as one of the most significant outcomes of the Fourth Industrial Revolution due to its profound impact on enhancing economic and administrative efficiency. This study aims to analyze the impact of artificial intelligence on strengthening public revenue efficiency and increasing economic productivity. It examines AI’s role in improving tax collection mechanisms, reducing financial waste and corruption, enhancing the management of public resources, and raising the productivity of both labor and capital. The research adopts a descriptive-analytical methodology, drawing upon contemporary economic literature. Among its principal findings is that artificial intelligence significantly contributes to improving the efficiency of public revenues and fostering economic productivity through enhanced financial forecasting and more efficient resource allocation. The study concludes with several key recommendations, foremost among them the adoption of comprehensive national strategies for integrating AI into public finance systems, alongside the development of robust digital infrastructure to maximize its impact on revenue generation and productivity growth.
Abstract
During times of economic volatility and in the process of administrative reform in post-conflict situations, strong leadership is essential to building a resilient workforce. To tackle this, the current study seeks to examine the effects of ethical leadership on “organizational citizenship behavior” (OCB) with corporate “social responsibility” (CSR) as a mediator in the private banking sector in Iraq. The research adopts a quantitative approach with the use of survey data from 229 banking professionals and is based on “Social Exchange and Social Identity theories”. The conceptual pathways were tested using variance-based structural equation modeling, which was performed using SmartPLS 4. The results of the analyses strongly favor the proposed model, showing that ethical leadership has a significant positive impact on employees' perceptions of CSR initiatives and their engagement in discretionary citizenship behaviors. Moreover, CSR was observed to have a great impact on OCB. Importantly, the findings proved that CSR is a powerful mediator, which means that ethical leaders provoke citizenship behaviors by developing a socially responsible organizational climate. The study fills a significant gap in the literature because it tests a mediation model in a less-studied context of the Iraqi banking sector. It offers administrative lessons to policymakers and bank executives, indicating that the strategic need to invest in ethical leadership and true CSR activities is not only a moral requirement but a strategic need to increase sustainable employability and fight against economic adversities.
Abstract
The research aimed to measure the negative impact of monetary shocks on the capital adequacy of the Iraqi banking sector for the period 2004-2022 using the Threshold Regression Model. The results of the research showed that there is an impact of the variables of monetary shocks (money supply, exchange rate, interest rate, index number). (prices) on the (banking sector capital adequacy) index. The most important findings of the research are that the banking sector capital adequacy at the threshold is less than 2.8984929 trillion. There was a positive impact of the money supply shock on the banking sector capital adequacy. However, when capital The banking sector is confined between 7.6688449 and 2.8984929, so the effect of the money supply shock on the capital adequacy of the banking sector is positive. However, in the third system, when the capital threshold is less than 11.73928 and greater than 7.6628449, there was a negative effect for both (the interest rate shock and the supply shock) at a significant level. 5%, while there was a significant positive effect of the exchange rate shock, and in the fourth system at the capital threshold greater than or equal to 11.73928, there was a negative effect of the price index shock at a significant level of 5%, while here there was a significant positive effect for both (the interest rate shock and the money supply).
Abstract
The research aims to identify the impact of organizational development in its five dimensions, which are (training and developing employees' skills, systems and policies followed, technological methods and tools, organizational structure, analysis of conditions and keeping pace with various environmental variables) on job performance in the General Directorate of Vocational Education. The research problem was represented by asking the question: What is the impact of organizational development in its dimensions on job performance? The study of research variables was chosen due to the novelty and importance of these variables. A main hypothesis was formulated for the research, which stated that there is no statistically significant relationship of influence of organizational development on job performance. The study was conducted in the Ministry of Education / General Directorate of Vocational Education. The research community was represented by the employees of that directorate, numbering (351) employees, and the research sample was (88) employees. As for the means of collecting data, it was done using a questionnaire and personal interviews. The statistical program (SPSS-V.26) was used to analyze the data. The most prominent results reached by the research was the existence of a positive impact of organizational development on job performance in the General Directorate of Vocational Education, and that the most influential dimension of organizational development on job performance is the dimension of training and developing employees' skills. The study recommended providing an appropriate financial budget to carry out the continuous updating of the technological methods used in the directorate in order to ensure the institution’s organizational reconstruction and to bring about major behavioral and technological changes.
Abstract
Based on the importance of the role played by financial intelligence and behavior in strengthening companies in the financial markets and stabilizing them by achieving an added market value for companies assuming the moral and important impact of financial intelligence and behavior and proving the statistical hypothesis, a major problem was assumed represented in the statement of the impact of financial intelligence and behavior on the financial performance of financial decision makers in the sample of Iraqi companies? Therefore, the study sought to diagnose and explore the companies that provided and achieved levels of financial intelligence represented by profits, revenues and returns, and financial behavior represented by deals and sessions, within the sectors (banks and industry) of the study sample, and using the (ARDL) methodology in a period that extended 2010-2023 with a detailed theoretical description of the latest concepts and methods of measurement for both financial intelligence and behavior, as the results of the analysis of the first model of banks proved that there is a direct, significant and escalating impact that begins with revenues through profits and ends Returns are the most important in such a sector characterized by many and severe risks and from different internal and external environments, unlike the industry sector, which is affected by other factors, so it is necessary to follow the best market model that has achieved the highest levels of intelligence and behavior of financials for the duration of the research in order to be a model for consolidating weak and declining levels of behavior and intelligence in a number of companies and sectors.
Abstract
The research aimed to diagnose the factors influencing managers' intentions to adopt remote work practices and their impact on employees' psychological well-being at the Technological University. A descriptive methodology and linear regression analysis were used on a sample of 50 participants, including department heads, sections, and their assistants. Their opinions were surveyed through a questionnaire prepared for this purpose. The results showed that the managers at the Technological University demonstrated a clear willingness to adopt remote work practices. The research revealed that behavioral intention and social norms were the most influential factors in shaping managers' intentions to adopt remote work. The former reflects their positive conviction about the benefits of these practices, while the latter is related to the influence of employee expectations. Perceived behavioral control, which conveys the managers' confidence in employees' capabilities, was a supportive but less influential factor. The overall factors showed the highest impact, confirming their integrative interaction. Regarding the impact of these factors on employees' psychological well-being, the results indicated that general mental health was significantly affected by behavioral intention, as positive conviction enhances mental resilience. Job satisfaction was influenced by perceived behavioral control, as confidence in performance boosts feelings of appreciation. Social support was clearly affected by social norms through informal support networks among colleagues. Work-life balance was influenced by all the factors. Overall, employees' psychological well-being was strongly impacted by the total factors affecting managers' intentions, demonstrating that the overall intentions of managers are the strongest driver of employees' psychological well-being.
Abstract
Problem Statement: economic environment differs than before, due to the rapid strategic changes and high level of demand for qualified services and/ or goods, that leads to another sense of competing among businesses, especially in last decades of 20th century, business environment involved in globalization to response and satisfy customers depending on the interaction between society as (external environment) and business’s infrastructure as (internal environment). These changes need a rapid response that means using new systems in planning strategies, organizing, leading and controlling as well to sustain and survive.
Methodology: it is a descriptive paper that analyze the results through depending on non- experimental design through three (retrospective, longitudinal, and cross- sectional) indicators to examine environmental social responsibility ESP as one of balanced score card perspectives. Results: there is a positive impact of adopting ESRP to achieve qualified financial projects. Conclusion: the interlinkage between external environment (society) and internal one (business infrastructure) is very tight, but the horizon to understand this tight relationship is still fuzzy, due to the dynamic changes of those interlinkages and more efforts have to be done to enrich this phenomenon.
Abstract
This study aimed to analyze the impact of strategic drift on improving organizational performance through an analytical study of the opinions of a sample of employees at the Technical Institute / Kufa , within the context of seeking to bridge the knowledge gap related to explaining the nature of the relationship between these two variables in educational institutions. The study was based on the hypothesis that strategic drift, through its dimensions represented by satisfaction with leadership, marketing myopia, logical incrementalism, and organizational commitment, is one of the factors that directly influence the level of organizational performance, which was measured through its dimensions of accounting returns, growth, stock market performance, and operational performance. The study adopted the descriptive – analytical approach, and the questionnaire was used as the main tool for data collection, in addition to observation and personal interviews to enhance the accuracy of the results. The study population consisted of (355) employees, while the study sample included (185) questionnaires valid for statistical analysis. The data were analyzed using the (SPSS) program, relying on a set of descriptive and inferential statistical methods, particularly correlation and impact tests, after ensuring that the data met the conditions of normal distribution. The results of the statistical analysis showed the existence of a statistically significant and positive correlation and impact relationship between strategic drift and organizational performance. This confirms that the conscious management of manifestations of strategic drift can contribute to the early detection and treatment of organizational imbalances, improve the efficiency of resource utilization, and enhance the institution’s ability to adapt to environmental changes. The results also indicated that integration among the dimensions of strategic drift leads to achieving better levels of organizational performance, especially in operational aspects and institutional growth. The study concluded that strategic drift is not necessarily an entirely negative phenomenon; rather, it can be employed as an effective managerial tool if properly diagnosed and managed, thereby contributing to improving organizational performance and achieving institutional sustainability. In light of the results, the study recommended enhancing strategic awareness among administrative leaders and adopting flexible mechanisms to monitor and address strategic drift in a manner consistent with the requirements of modern work environments in educational institutions.
Abstract
Public spending is one of the most important tools used by governments to achieve their economic and social goals, studying the relationship between public spending and inflation in Iraq is one of the important and vital topics, especially in light of the challenges facing the Iraqi economy such as oil price fluctuations and thus fluctuations in financial revenues, and the correct public spending management through which inflation rates can be monitored and controlled.
The research aimed to measure and analyze the impact of public spending on inflation in Iraq through the use of modern standard methods where the threshold model was used (Threshold Regression), as the research found that there are four thresholds during the research period, in the first threshold the relationship was positive between public spending and the inflation rate when the inflation rate is less than (3.699%), and that the increase in public spending by one unit It will lead to an increase in the inflation rate by (0.040%) before reaching this threshold, but in the value of the second threshold of inflation and after exceeding the rate of (3.699%), it is less than (4.399%) and that increasing public spending by one unit will also lead to an increase in the inflation rate by (0.216%) before reaching this threshold, while the third threshold for the inflation rate after exceeding the rate of (4.399%), which is less than (6.399%) and that Increasing public spending by one unit will lead to an increase in the inflation rate by (40.26%) before reaching this threshold, while the fourth and last threshold for an inflation rate is greater than or equal to (6.399%), and that increasing public spending by one unit will lead to an increase in the inflation rate by (0.419%) before reaching this threshold. The research concluded with a number of proposals, the most prominent of which is the need for decision-makers to follow up the levels of public spending carefully at low spending levels. There may not be a significant impact on inflation in the future, and monitoring spending at high levels, there may be a significant impact that requires arbitrary policies to prevent hyperinflation.
Abstract
This research aims to analyze the impact of youth economic empowerment on poverty reduction through entrepreneurship initiatives, considered a modern development mechanism that contributes to enhancing young people's economic capabilities and improving their living standards. The study adopted a descriptive-analytical approach, using a questionnaire as the primary data collection tool. The research population consisted of 80 young beneficiaries of entrepreneurship initiatives in Najaf, employing a comprehensive census method. The study examined the variable of youth economic empowerment through five dimensions: employment opportunities, skills and capacity development, access to economic resources, economic participation, and economic independence. The poverty reduction variable was measured across four dimensions: governance and accountability, institutional effectiveness, inclusivity and equity, and policy sustainability. Data were analyzed using SPSS software, employing descriptive statistical methods and regression analysis to test the impact hypothesis. The results showed a significant positive impact of youth economic empowerment on poverty reduction, with a regression coefficient of β = 0.477 and a coefficient of determination (R² = 0.249), indicating that economic empowerment contributes to reducing poverty levels among young people. The study recommended strengthening training and funding programs for entrepreneurial projects and developing policies that support entrepreneurship to contribute to more sustainable economic development.
Abstract
The current study aimed to investigate the impact of the structure deposits on the profitability of Iraqi Islamic banks over the period from 2016 to 2022 using data of 13 banks. We employed cross-sectional time series models (panel data), including the pooled regression model, the fixed effects model, and the random effects model to analyze the impact of the deposit structure on the bank profitability.
The results indicated that the current deposits represented the largest proportion of the deposit structure in Iraqi Islamic banks. Additionally, the results revealed a negative and significant effect of the current deposit ratio on the profitability of these banks. This could be attributed to Islamic banks holding a considerable proportion of demand deposits; which could be withdrawn at any time and Islamic banks guarantee repayment of the principal deposited, and account holders do not have rights to a share in the profits. Therefore, Islamic banks usually invest only a small fraction of the current accounts. In contrast, we found a positive and significant impact of the savings deposit ratio and the investment deposit ratio on the profitability of Iraqi Islamic banks. The study recommends that Islamic banks should adopt strategies aimed at attracting more deposits, particularly investment deposits, due to their stability and flexibility in investment. Such these deposits can be utilized for medium- and long-term investments, providing further opportunities to increase profitability.
Abstract
This research aims to analyze the impact of youth economic empowerment on poverty reduction through entrepreneurship initiatives, considered a modern development mechanism that contributes to enhancing young people's economic capabilities and improving their living standards. The study adopted a descriptive-analytical approach, using a questionnaire as the primary data collection tool. The research population consisted of 80 young beneficiaries of entrepreneurship initiatives in Najaf, employing a comprehensive census method. The study examined the variable of youth economic empowerment through five dimensions: employment opportunities, skills and capacity development, access to economic resources, economic participation, and economic independence. The poverty reduction variable was measured across four dimensions: governance and accountability, institutional effectiveness, inclusivity and equity, and policy sustainability. Data were analyzed using SPSS software, employing descriptive statistical methods and regression analysis to test the impact hypothesis. The results showed a significant positive impact of youth economic empowerment on poverty reduction, with a regression coefficient of β = 0.477 and a coefficient of determination (R² = 0.249), indicating that economic empowerment contributes to reducing poverty levels among young people. The study recommended strengthening training and funding programs for entrepreneurial projects and developing policies that support entrepreneurship to contribute to more sustainable economic development.
Abstract
In the midst of the turbulent waves of the digital revolution that are reshaping the face of the contemporary world and the innovative methods that have resulted in business management and the formulation of services, digital leadership has emerged as a driving force and a fundamental driver of the wheel of digital transformation within the corridors of institutions, and this importance is clearly manifested in the financial sector, which is the most responsive to the call of technology, and from this point of view, our research seeks to explore the role that digital entrepreneurship plays in accelerating the pace of digital transformation, taking from the branch of Qi Card Company in Babil Governorate is a living example of research because of the weight of this company in the Iraqi financial system and its role in promoting financial inclusion and supporting electronic financial services, In the midst of the turbulent digital revolution that is reshaping the face of the modern world, digital leadership has emerged as a driving force and a key driver for accelerating digital transformation within organizations, particularly in the financial sector, which is one of the most technologically responsive. From this perspective, this research aims to clarify the impact of digital leadership in accelerating digital transformation within Qi Card – Babylon Branch, as one of the leading institutions in the field of electronic financial services in Iraq, The research adopted the descriptive-analytical method, and the data were collected in the field through a questionnaire distributed to (50) employees of the company, and (45) questionnaires valid for statistical analysis were retrieved. The data were analyzed using statistical software (SPSS), through the application of descriptive analysis methods, correlation coefficient testing, and linear regression analysis to measure the strength of the impact between the research variables, and the results showed that there is a direct moral impact of digital leadership in accelerating digital transformation within Qi Card – Babylon Branch, which emphasizes the importance of adopting digital leadership practices in enhancing institutional performance and achieving competitive excellence in a rapidly changing digital environment.
Abstract
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
Th The research paper aims to test the extent of the impact of bonuses granted to board members on the profitability of companies measured by the rate of return on assets and the rate of return on equity. A sample of companies listed on the Gulf Stock Exchange, including the Iraq Stock Exchange, was used for the period (2015-2022). The descriptive and analytical approach was used for the data and information contained in the reports and statements of the companies in the research paper sample. Ready-made software, including Excel 2010 and STATA, was also used to test the research hypotheses, answer the research paper’s problem questions, and reach the objectives. The research hypotheses were tested through the use of the approved multiple regression model (panel data). The research paper concluded the importance of bonuses granted to employees at various administrative levels. There is also a group of mechanisms that enhance the profitability of companies. On the analytical side, it was found that there is a statistically significant correlation between bonuses granted to board members and the rate of return on assets. The same is true for the relationship between board members’ bonuses and the rate of return on equity. It was also a positive and significant correlation. Significant, but not strong. It also appears that board bonuses have a negative impact on the return on assets, and that board bonuses (RV) have an insignificant negative impact on the profitability variable, represented by return on equity (DV12).
Abstract
This research aims to diagnose the impact of the quality of bank assets from loans and credit loans on cash flows generated from operating activities by studying a sample of commercial banks listed on the Iraq Stock Exchange for a period of 10 years from 2010 to 2019. The research used the descriptive analytical approach based on the SPSS statistical program by measuring the strength of the correlation between the study variables by simple linear regression and continuity of chains. The problem of the research was whether cash flows through operating activities are affected by the quality of bank assets? The research found that there is a positive moral impact between the quality of assets and cash flows. The quality of assets is a good indicator of the predictability of future cash flows as a result of the direct relationship and the positive impact between them. This encourages banks to focus on achieving the quality of assets with the aim of obtaining cash flows from their operating activities. The research recommends the need to reduce the proportion of non-performing loans through credit undertakings and by managing the potential risks of bank loans and other assets while at the same time adopting sustainability policies that achieve high profitability ratios and thus high cash flows.
Abstract
Today, The World is living in a state of economic stagnation caused by the emerging (COVID-19), and the impact of the health crisis, as a result of preventive measures, has extended to the total closure and almost complete suspension of economic activities. This research aims to demonstrate the impact of the Corona pandemic (COVID-19) on supply chains, and the extent of the supply chain stumbling and its impact on the gross domestic product, as the research reached results, the most important of which is the presence of a clear stumble in supply chains, for the first and second quarters of the year (2020), which led To the decline in GDP and the volume of demand, and that agile supply chains can recover quickly from sudden setbacks, and as a result, the research recommends the need to modify supply chains to make them more flexible, and pay attention to the strategic level of risk management, as it is preferred for companies to reconsider the system and size of emergency stocks, to face A series of economic challenges resulting from abnormal conditions such as epidemics, or emerging infectious diseases such as the virus (COVID-19) and diversification of supply chains and storage systems practices.
Abstract
The digital transformation of industrial companies plays a prominent role in increasing their market share and thus increasing their ability to compete, survive, and grow. The current study aims to measure and analyze the impact of digital transformation on predicting stock returns through profitability indicators. The study population consisted of manufacturing firms traded on the Iraq Stock Exchange, from which representative sample was drawn. The study focused on a sample of (7) manufacturing firms traded on the Iraq Stock Exchange, and the selected time series was (12) years, i.e., from (2012) to (2023). A set of statistical methods was used, utilizing multivariate regression analysis and t-statistical evaluation. The (Eviews 10) and (smart-pls 4) software were used in the analysis and hypothesis testing. A set of conclusions was reached, the most important of which is that companies that adopt smart production systems and where Companies with a higher proportion were better to exploit investment opportunities, which positively affected stock return can exploit investment opportunities optimally, and thus increase their returns, which is reflected positively on the earnings per share and the stock dividend, which ultimately leads to an increase in their stock returns. Based on these findings, a set of recommendations was made, most importantly the need for industrial companies to adopt smart production systems and increase their spending on research and development. These measures enhance their ability to capitalize on investment opportunities and thus increase their returns.
Abstract
The aim of the research is to study the impact of some macroeconomic variables in China represented by investment with local capital , foreign investment, Gross Domestic Products(GDP) , rate of inflation and economic growth rate and the exchange rate in dollars in foreign trade represented by exports and imports, (Industry and services) for the period 2000-2019, by adopting standard analysis where the gradual multiple linear regression was analyzed of the role of some variables in the economy in the growth of Foreign Trade Ministry in China during the time period above. The research reached the following results:
(1)-There is a significant indicative role for the two variables of investment in domestic capital and foreign investment in the development of foreign trade movement. (2)-There is no significant indicative role for the exchange rate variation, the rate of inflation, and economic growth in the development of foreign trade. (3)-There is a significant indicative role for the variable (GDP )in the development of the movement of Foreign trade in China, if it is adapted independently away from the suggested changes in the research, as its impact is clear on China imports and then exports.(4)-There is an investment increase in domestic capital and foreign trade movement in China.(5)-There is relative stability in foreign investment.(6)-There is a decline in the rate of economic growth to the (GDP) between 2000- 2019 as well as the exchange rate of the dollar against the Chinese Yuan. And the research presented several proposals, including the importance of studying the impact of foreign trade from exports, imports, by sector: industrial, agricultural, medical, technology, and the role of the foreign trade in China in the world countries’ economies, especially the European Union and UAS.
Abstract
Despite the growing interest in the circular economy as a new global model, which emerged out of scarcity of resources, increased consumption and environmental pollution, the process of disclosing its information within sustainability reports still needs research and study. Hence, the research problem raised a question about whether there was an impact of the transition to a circular economy on sustainability reports within the economic, environmental and social dimensions. The aim of the research is to define the concept of circular economy and its impact on sustainability reports, which is the way through which its principles and activities are disclosed in the economic units that adopt it, by focusing on its indicators and their disclosure within (GRI) standards and indicators, and using the descriptive analytical method of the disclosure process and its impact on Sustainability reports, a number of conclusions were reached, the most important of which is the similarity and connection between the circular economy and sustainability, and the need to disclose information about the circular economy within the sustainability reports, because it enriches its information, and that this will help improve the quality of these reports, because it will add necessary information that keeps pace with the new trend in the world Business.
Abstract
The study aimed to identify the impact that the spread of the Corona Virus pandemic had on the global economy, and on the performance of the economic sectors in the world, with reference to the impact it had on the Iraqi economic sectors during the outbreak of the epidemic; In order to achieve the goal of the study, the descriptive analytical method was relied upon by presenting the performance of economic sectors globally and in Iraq; The study concluded that the Corona virus pandemic led to a severe recession in the global economy unprecedented since the Great Depression; The study also found that the Corona virus pandemic caused a significant decline in the performance of economic sectors in varying proportions from one sector to another due to the impact of the closure policies that governments followed in order to control the spread of the pandemic; The pandemic revealed the weakness of the health sector in the world in general, especially in Iraq, where the health sector has been neglected for many years; The study also found that the tourism sector was the most affected sector compared to other sectors that managed to recover gradually after easing the closure measures.
Abstract
Organizational behavior plays a pivotal role in enhancing the quality of education in general and university education in particular. This is achieved through the availability of technology, an appropriate structure, and an environment that aligns with the needs and capabilities of employees, contributing to motivating individuals to advance and innovate, and enhancing their capabilities to enhance their teaching performance and achieve quality education. Therefore, this research addresses the topic of organizational behavior and its impact on the quality of university education. The research aims to shed light on the concepts of organizational behavior and educational quality and to identify the extent of the relationship and impact of organizational behavior, represented by its four components (individuals, organizational structure, technology, and environment), on the quality of education.
The descriptive analytical approach was used, and data was collected through a questionnaire distributed to a sample of 50 faculty members using the statistical program (SPSS) version 29.
The research concluded that organizational behavior is one of the fundamental and strategic pillars aimed at achieving quality university education, with a close relationship between them reaching 92%. There is also a significant impact of organizational behavior on the quality of education. The study recommended the need to promote positive organizational behavior in the university environment and develop flexible organizational structures and technological and environmental techniques, which would contribute to improving the quality of university education and enhancing faculty performance.
Abstract
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 problem of research has been reflected in the absence of interest of economic units in information on environmental and social costs needed to measure maintainable performance and in the fact that those economic units simply account for the elements of costs used in the production of products without considering the environmental and social costs in determining the cost of the product for the purpose of addressing this problem, this research is aimed at studying and indicating the impact of environmental and social cost accounting on the sustainable functioning of the economic unit. The nature of the accounting system applied in the economic unit in question is identified as the Ground of Architecture Cement Manufacturing Company, for the purpose of achieving the objectives of research and hypothesis testing, the Land of Architecture Cement Manufacturing Company, located in Misan governorate, has been selected environmental and social costs have not been measured, assessed and revealed as costs distinctly from other costs in the balance sheets, as it has been shown through the applied study that the environmental and social costs of the economic unit in question are hidden among other costs, leading to unsuitable management decisions, and thus negatively affecting the validity of the financial lists and reports of the economic unit. Through the statistical investigation of the questionnaire form, it was found that environmental and social cost accounting had a positive impact on raising the level of production, sales and occupational safety of workers, as well as on the reduction or decrease of environmental risks in the economic unit, as well as its positive impact on the valuation of the maintainable performance of the economic unit in question.
Abstract
The research aims to shed light on the importance and role of the external auditor's report in rationalizing the decisions taken by decision makers and to identify the most important basic contents of the external auditor's report as a concept, objectives and standards and the extent of their impact on credit decision-making in Iraqi banks. To achieve the goal of this research, an experimental study was conducted. It was subjected to a sample of credit officers working in (18) banks listed in the Iraq Stock Exchange, and their number reached (53) individuals, through the preparation of (4) hypothetical external audit reports, each of which includes one of the types of opinion expressed by the external auditor to measure the impact of the auditor’s opinion External factors on the elements of the credit decision represented in the size of the loan, the interest rate, the term of the loan and the size of the collateral required. ). The researcher concluded: "There is a statistically significant effect of the external auditor's report on the decision to grant credit."
Abstract
The categorization of higher education institutions is a contemporary and significant issue that attracts considerable attention, particularly among non-governmental institutions. In the context of Iraqi private universities, which operate in a challenging environment, achieving appropriate university classifications presents numerous difficulties. Therefore, it is essential to take these factors into account when evaluating these institutions.
The researcher conducted a study involving a sample of 280 individuals occupying positions such as dean, associate dean, or department head. To gather data, interviews served as the primary method of data collection. Additionally, efforts were made to incorporate insights from recent graduates, international recruiters, and various websites dedicated to university students and staff. This approach aimed to ensure the accuracy of the data collected and to validate the standards employed in the study.
The investigation yielded several significant findings. Notably, the marketing efforts of Iraqi private universities play a critical role in enhancing both their local and global rankings. The study concluded that these universities can improve their standings in both local and international rankings by implementing strategies that enhance their online presence while ensuring high levels of satisfaction among graduates and employers.
Abstract
Cash management, in general, is one of the most important matters that management should follow up, due to its effective role and importance in improving the financial performance of companies. The research aims to measure and know the impact of free cash flow on the market value of business establishments. A modern measure of their financial performance by mentioning its data in a special list like the rest of the lists. The research came to show the impact of free cash flow on the market value of business establishments by demonstrating the importance of using free cash flow indicators in industrial companies listed in the Iraq Stock Exchange by conducting an applied study that seeks to reach a predictive model for the market value of these companies, and represents the research community in industrial companies. Listed in the Iraq Stock Exchange, and the research sample was represented in (6) companies that were selected from among (19) companies listed in the Iraq Stock Exchange, due to their compatibility with the research requirements and the period from (2004-2019), and a set of indicators were used. Financial [earnings before taxes and interest (1-tax) + amortization and depreciation - capital expenses), (closing price multiplied by the number of shares)] as well as using a simple regression model to find out the effect of the independent variable on the dependent variable individually and for each company and using the statistical program ( Minitab 17), and the research concluded that there is a statistically significant effect of free cash flow on the market value of business establishments in general in the model, as well as that there is no effect of free cash flow on the market value Protective for business establishments in some companies.
Abstract
This research aims to test the relationship and impact between green finance strategies (environmental, social, economic, governance, and compliance) and the management of climate change risks (physical, liability, and transition). The study adopted the descriptive-analytical approach to achieve its objectives. It analyzed the reality of three private Iraqi banks: the National Bank of Iraq, the International Development Bank, and the Bank of Baghdad. To collect the necessary data, a field questionnaire was distributed to a sample consisting of managers, department heads, employees, and others working in private banks in Iraq. A total of 150 questionnaires were distributed, 50 for each bank, and 124 valid responses were retrieved for statistical analysis. The researcher used the SPSS program to analyze the statistical data, test the hypotheses, and measure the relationships between the variables. The study also referred to the Egyptian experience as a model for implementing green finance strategies and addressing climate change. The research focused on two main hypotheses: the first assumes a significant correlation between green finance strategies and climate change risks across the various dimensions such as environmental, social, economic, governance, and compliance. The second hypothesis assumes that green finance strategies have a statistically significant impact on the management of climate change risks at both the main and sub-variable levels. The importance of the research lies in introducing and deepening the understanding of green finance and climate change issues, and in analyzing the extent to which green finance contributes to addressing climate-related risks. The results of the analysis confirmed the validity of all hypotheses, revealing statistically significant relationships between the strategies (environmental, social, economic, governance) and the three types of climate risks (physical, liability, and transition), which confirms the growing awareness of the importance of green finance.
Abstract
The current study aims to reveal the extent of the impact of management information systems on the administrative decision-making process, as well as to clarify that influencing relationship between the variables of the study because of their importance in supporting and enhancing the administrative decision-making process in the study sample organization. Two main hypotheses emerged from the study that (there is an impact and a significant correlation of management information systems in the administrative decision-making process in the College of Nursing / University of Maysan), the study adopted the questionnaire as the main tool for obtaining the required data and information, as the responses of the sample consisting of (35) were analyzed. ) individuals and for the purpose of analyzing their responses, a number of statistical methods were used (frequencies, arithmetic means, standard deviations and regression) using the (SPSS) program, The study reached a set of theoretical and applied conclusions, the most important of which was that the roles of managers are affected by the management information system through the information provided by this system and with qualitative characteristics. of information.
Abstract
This study aimed to measure the impact of using financial technology (FinTech) on improving the profitability indicators of Iraqi banks, and to demonstrate the implications of this digital transformation on urban and regional planning policies in Iraq for the period 2023-2025. The research problem is centered on the extent to which digital financial innovations contribute to enhancing banking returns, and how this transformation reshapes spatial land use and affects the distribution of services within cities and regions. To achieve the study's objectives, the researcher adopted a descriptive-analytical approach to frame the theoretical concepts, and an applied approach through the analysis of financial data from a sample of leading Iraqi banks in adopting financial technology during the period (2023-2025), and cross-referencing it with spatial development and urban planning indicators. The study reached a number of key findings, most notably the statistically significant positive impact of using financial technology on increasing the profitability rates of Iraqi banks, resulting from reduced operating costs (OpEx) and decreased reliance on traditional physical branches.
Abstract
This study aims to determine the extent of the impact of financing on the market value of firms, by using a sample consisting of six financial firms listed in the Iraq Stock Exchange distributed between the two sectors (insurance and investment), and these companies constitute 60% of the research community for the period (2012-2021), based on the quarterly data to form (240) observations, and for the purpose of testing the hypothesis of the study, the Panel Data technology and the outputs of the Eviews-10 statistical program were relied upon, and multiple regression analysis was relied upon to identify the relationship between the explanatory variable (financial leverage) and the controlling variables (company size , fixed assets, growth opportunities, and trading ratio), with the dependent variable (market value), and the estimation results revealed that there is a statistically significant negative effect between the financial leverage and the market value of the firm, and that the firm's trading ratio and its fixed assets positively and significantly affected the value of the company It also showed that there is a significant negative impact of the firm's size and its growth rate in the market value, This result was consistent with financial theory and related studies in its various environments. Accordingly, about 43% of the change was reached, The outcome of the firm's market value is explained through the variables of the current study, which prompts financial managers to increase interest in how to form suitable sources of financing in a way that reflects positively on the firm's value in the market.
Abstract
Foreign trade is one of the basic sectors of any country's economy. It is of great importance in developing economic relations between countries worldwide, especially developed and developing countries, through the import and export of goods and services, both visible and invisible, and the movement of capital and gold trading. Foreign trade activities are usually carried out through the mechanism of linking the exchange rate of the local currency to foreign currencies. The importance of this study lies in highlighting the fluctuations in the exchange rate of the Iraqi dinar against a basket of foreign currencies, especially the US dollar. These fluctuations directly affect the economy in general and the costs of importing goods and services in particular. This study aims to measure and analyze the impact of exchange rate fluctuations on Iraqi imports for the period 2004–2023. To achieve the study objective, the study relied on time series data and used the Autoregressive Distributed Lag (ARDL) model to analyze the relationship between the dependent and explanatory variables in the long and short term. The study found a statistically significant positive relationship at the 5% level between the exchange rate and imports in the long term, which means that the rise in exchange rates in Iraq led to an increase in the volume of imports during the study period. based on these results, the study recommends the need to create a stable economic environment for the exchange rate of the Iraqi dinar against foreign currencies, especially the US dollar, in addition to strengthening the role of the Central Bank of Iraq in controlling the official and parallel exchange rates to limit their negative impact on the increase in consumer imports.
Abstract
This study aimed to demonstrate the impact of entrepreneurial strategic leadership on achieving institutional excellence through a field study at Al-Husayniya General Hospital. The study stemmed from the problem of some institutions' weak adoption of modern leadership styles that combine strategic vision, innovation, and initiative, which may negatively affect their institutional performance and ability to achieve sustainable excellence. The study employed a descriptive-analytical approach, and a questionnaire was designed as the primary data collection tool. (132) questionnaires were distributed to a sample of hospital administrators, department heads, and unit managers, and (102) questionnaires were returned, representing a response rate of (77%). Of these, (89) questionnaires were deemed valid for statistical analysis. The study concluded that there is a statistically significant correlation between entrepreneurial strategic leadership and institutional excellence. Furthermore, the results showed a significant positive impact of entrepreneurial strategic leadership, in its various dimensions, on achieving institutional excellence. The results confirmed that the adoption of a clear strategic vision by administrative leaders, the promotion of a culture of innovation, and the encouragement of initiative and calculated risk-taking effectively contribute to improving institutional performance, raising the quality of services, and enhancing the institution's competitiveness. The study recommended the necessity of strengthening entrepreneurial strategic leadership practices within healthcare institutions by developing the skills of administrative leaders, disseminating a culture of innovation, and adopting organizational policies that support institutional excellence, thereby contributing to achieving sustainability and organizational superiority.
Abstract
This study aims to examine the impact of applying Social Responsibility Accounting (SRA) on rationalizing government expenditure in the Directorate of Persons with Disabilities and Special Needs in Babylon Governorate. It seeks to measure management awareness of the SRA concept, analyze the actual level of its application across its main dimensions (economic, social, and environmental), and clarify the extent to which such awareness contributes to the optimal use of financial resources. The study adopts a descriptive-analytical approach using the case study method. Data were collected through a questionnaire distributed to 60 respondents, of which 47 were returned, and 42 valid questionnaires were analyzed using SPSS software. The results indicate a high level of SRA implementation across all three dimensions. The findings of the main hypothesis test reveal a statistically significant effect of management awareness of SRA on government spending rationalization, with a coefficient of determination (R² = 0.765). Multiple regression analysis shows that the economic dimension has the strongest impact on rationalizing expenditure, followed by the environmental dimension, while the social dimension has a relatively weaker effect. The study recommends enhancing managerial awareness of SRA, adopting a clear accounting framework for performance measurement, and ensuring balanced support of economic, social, and environmental dimensions. Integrating SRA into institutional performance evaluation criteria would improve organizational performance, strengthen public trust, and support sustainable development.
Abstract
Entrepreneurial leadership is considered one of the key factors that contribute to organizational success and foster innovation and creativity within organizations. This research is an analytical study examining the impact of entrepreneurial leadership on creative work behavior at the University of the Future in Babel Governorate. The study aims to understand the role of entrepreneurial leadership in enhancing a creative work environment and motivating employees to innovate and create, thereby improving the overall effectiveness of the organization.
The research is based on the analysis of field data collected through a questionnaire distributed to a sample of faculty members and staff at the University of the Future. The questionnaire was designed to include several aspects related to entrepreneurial leadership practices, such as strategic vision, inspiration, trust, and communication, as well as their impact on employees' creative work behavior. The data were analyzed using appropriate statistical methods for the study.
The results of the study revealed that entrepreneurial leadership plays a pivotal role in promoting creativity and innovation within the university. The application of entrepreneurial leadership dimensions positively contributed to improving collaboration and interaction among employees, motivating them to offer innovative ideas and solutions in the university’s work environment. The study also confirmed the existence of a positive relationship between entrepreneurial leadership and creative work behavior, indicating that entrepreneurial leadership effectively drives employees toward adopting more creative work methods.
Moreover, the study found that entrepreneurial leadership requires the availability of certain fundamental factors, such as strategic vision, inspiration, mutual trust between leaders and employees, and effective communication. These factors help create a work environment that enables employees to think creatively and present innovative solutions that contribute to organizational development.
In conclusion, the study recommends enhancing the concept of entrepreneurial leadership at the University of the Future by implementing training and development programs targeted at academic leaders to strengthen entrepreneurial leadership skills. The study also recommends focusing on key leadership dimensions, such as improving internal communication between different departments and enhancing the strategic vision, to create a sustainable and creative work environment.
Abstract
This research aims to analyze the impact of data-driven marketing on enhancing the strategic position of organizations through the mediating role of digital organizational culture. The research's significance stems from the increasing reliance of organizations on data and digital analytics in formulating marketing decisions and developing their competitive strategies. This contributes to enhancing their ability to adapt to the changing business environment and achieve strategic superiority. The research adopted a descriptive-analytical approach, and data was collected through a questionnaire designed based on relevant scientific literature. The questionnaire was distributed to a sample of employees in private banks in Baghdad, with a sample size of 384 employees. The data were analyzed using a range of appropriate statistical methods to test the correlation and influence relationships between the research variables. The SPSS version 30 and AMOS version 29 software programs were used. The results showed a significant impact of data-driven marketing on enhancing the strategic position of private banks. The results also indicated that digital organizational culture plays a crucial mediating role in strengthening the relationship between data-driven marketing and strategic position. These findings suggest that banks adopting data-driven marketing strategies, along with establishing a digital organizational culture, contribute to this strategic position. A supportive organizational structure for digital transformation, which effectively contributes to improving its competitiveness and enhancing its strategic position in the banking market, the research recommended the need to enhance the use of data analytics in the marketing activities of banks, develop the digital infrastructure, as well as establish a digital organizational culture that encourages innovation and continuous learning in order to support the achievement of the strategic position of banking organizations.
Abstract
The research problem stems from the increasing challenges facing the telecommunications sector amidst a highly competitive and rapidly evolving technological environment. Organizations in this sector are striving to adopt Enterprise Resource Planning (ERP) systems to enhance their performance; however, there remains a knowledge gap regarding the actual and tangible impact of these systems on organizational performance indicators within the local context. Therefore, this research aims to investigate the impact of implementing ERP system dimensions (Information Integration, Information Quality, and Process Efficiency) on enhancing organizational performance efficiency dimensions (Operational Efficiency, Performance Quality, and Speed of Completion) within telecommunications companies operating in the Middle Euphrates provinces (Babylon, Karbala, and Al-Najaf Al-Ashraf). The research adopted the descriptive-analytical approach. The results revealed a statistically significant positive correlation between the implementation of ERP systems and organizational performance efficiency. Regression analysis indicated that ERP implementation explains 52% of the variance in organizational performance efficiency. Detailed findings showed that the "Process Efficiency" dimension was the most influential on "Operational Efficiency" and "Speed of Completion," while the "Information Quality" dimension was the strongest predictor of "Performance Quality." Based on these results, the research recommends that companies invest in improving data quality, re-engineering processes to align with system requirements, providing continuous training programs for employees, and ensuring top management support. The research also suggests conducting future studies that incorporate mediating variables, such as organizational culture, and expanding the scope to include other economic sectors using diverse research methodologies to deepen the understanding of this relationship.
Abstract
In recent years, institutions have faced increasing challenges, including resource scarcity, shifting customer expectations regarding service quality, and growing commitments to economic, social, and environmental sustainability. Amid these challenges, international reports, including the 2024 Sustainable Development Goals (SDGs) report, highlight the limited progress towards achieving the SDGs in Iraq. The report indicates that nearly half of the goals are showing only slight or moderate progress, while more than a third are moving in the opposite direction. This reality underscores the need for continuous improvement in institutional processes, a goal to which Total Quality Management (TQM) contributes by enhancing performance efficiency, optimizing resource utilization, and developing skills. This issue is particularly relevant in Iraq, as the World Bank's SDGs report indicates a performance gap of 34.1%, making an analysis of TQM's role essential to understanding its contribution to bridging this gap. This research aims to analyze the impact of Total Quality Management (TQM) on achieving sustainable development within the Iraqi Ministry of Electricity. This is achieved by measuring the level of TQM implementation and its reflection on performance indicators. The study relied on a sample of 100 department and division managers. A total of 130 questionnaires were distributed, 110 were returned, and 100 valid questionnaires were analyzed using SPSS software. The results showed a clear understanding among the sample of the importance of TQM practices in promoting sustainable development. Furthermore, the results indicated a statistically significant impact of TQM on sustainable development. The study recommends strengthening the adoption of TQM principles within the Ministry of Electricity as a framework for improving processes and enhancing performance efficiency. This will contribute to bridging the performance gap and achieving tangible progress towards sustainable development.
Abstract
The increasing proliferation of artificial intelligence tools in the university environment has led to noticeable changes in learning approaches and the completion of academic tasks, raising debate about their impact on the development of students’ critical and creative thinking skills. While some argue that these tools enhance knowledge production, others contend that they may reduce cognitive effort and independent analytical thinking. This study adopts a descriptive-analytical approach through a questionnaire administered to a random sample of university students from various academic disciplines. The aim is to measure the level of use of artificial intelligence tools and examine the nature of their impact on critical and creative thinking skills, including analysis, inference, problem-solving, and brainstorming. The study also seeks to answer a set of research questions related to the extent of students’ use of AI tools, their contribution to improving higher-order thinking skills, and the presence of statistically significant differences based on selected demographic and academic variables. The findings are expected to contribute to developing a scientific perspective on how artificial intelligence tools can be effectively and responsibly integrated into higher education in a balanced manner that enhances students’ thinking skills without negatively affecting their cognitive independence. Moreover, the results may assist policymakers and universities in designing educational policies that promote the conscious and responsible use of artificial intelligence technologies in the learning process.
Abstract
International Accounting Standards achieved widespread have become as a sample of high-quality accounting standards . The application of accounting standards result in high-quality financial reports which are regarded as the main factor in determining the quality of these financial reports . International accounting standards are like any other set of standards which allow with some freedom to choose accounting policies that show the problem of the research through several questions: do the international accounting standards contribute to the development of the quality of accounting information? and what is its impact on the Iraqi environment? As the objective of the research is to shed light on international accounting, the research is based on the hypothesis that the accounting standards contributed to the improvement of the quality of accounting information. The researcher concluded several points: the most importantly is that : (through the analysis of the questionnaire, the dominant part of it calling for the application of international accounting standards in improving the quality of accounting information and the extent of its impact on the Iraqi environment after obtaining modification and adaptation of these international standards with the Iraqi environment. The most important recommendations the researcher gives are : the necessity of the participation in establishing a board of accounting and auditing standards in Iraq through issuing local standards that are in line with those of international ones to fill the large gap between the Iraqi standards and the international ones
Abstract
Due to the heated competition and the development of modern technology and the importance of the economic aspect, which most sectors center around it, it is the telecommunication sector ,my research aims to address that impact. The impact of the independent variable in marketing prowess as a dependent variable. The research sample was selected at Zain Iraq Telecommunications/Baghdad and the issue was the extent to which agile operations in marketing prowess would be fared in. During the identification, a descriptive exploratory approach was used in SPSS-ver 23data analysis. The research used a series of conclusions, the most important of which was that the company adopts a variety of marketing techniques and techniques that help to attract new customers on an ongoing basis. The research recommended that the company should focus on developing continuous service distribution channels to meet customer demands.
Abstract
This research paper aims to analyze and measure the impact of Financial Technology (FinTech) spread on enhancing tax collection performance and mitigating tax evasion in Iraq over the period 2018–2022. The study adopts both descriptive-analytical and econometric approaches. A composite index—the Digital Financial Services Spread Index (DFSDI)—was constructed as the independent variable based on the density of Automated Teller Machines (ATMs), Point of Sale (POS) terminals, and Point of Card (POC) payment devices, using the Min-Max normalization method. Tax collection performance (the dependent variable) was measured indirectly through the ratio of tax revenues to non-oil Gross Domestic Product (GDP). The empirical results using Pearson correlation analysis and Simple Linear Regression showed no statistically significant relationship or impact of the DFSDI index on the tax collection ratio at a significance level of )alpha = 0.05( The correlation coefficient was )r = -0.541( with a )p-value of 0.346(, and the coefficient of determination was )R2 = 0.293( with an statistically insignificant slope coefficient of )beta = -2.297( (p=0.346). Consequently, the null hypothesis (H0) was not rejected. The economic interpretation suggests that while the expansion of digital financial services infrastructure serves as an enabling tool, it does not automatically translate into improved tax collection without direct integration and electronic linkage with tax administration processes such as e-invoicing, e-filing, automated tax payments, and database cross-checking—alongside limitations imposed by the short time series. The paper concludes that FinTech adoption must be part of a comprehensive tax reform strategy incorporating direct digitalization and institutional integration
Abstract
Given the importance of human capital in keeping pace with the rapid changes in the business environment, particularly those related to technological developments and their applications across various fields, including auditing and the need for professional performance to analyze data from audited institutions, there is a pressing need to identify and develop human capital based on the efficiency of artificial intelligence and its data analytics technologies. Accordingly, the current study aims to demonstrate the importance of human capital development and its significance in educational institutions. The study adopted a descriptive-analytical approach. The research population consisted of accounting employees at Al-Nahrain University in Baghdad Governorate, with a sample size of 55 respondents. The study reached the following conclusions: 1. Al-Nahrain University places considerable emphasis on developing human capital and demonstrates efficiency in using artificial intelligence applications for big data analysis. 2. Al-Nahrain University is efficient in utilizing artificial intelligence applications to analyze big data. The researcher recommends the following: 1. Increasing attention to human capital development, given its significant impact on the efficiency of using artificial intelligence applications in big data analysis. 2. Conducting further research on the impact of human capital development on the efficiency of big data analysis in auditing and electronic accounting practices.
Abstract
Depleted resources have an important role in achieving sustainable development, by pushing the production process and achieving stability, growth and economic development in both the economic and social fields, but they affect the environment in varying proportions, as they represent the greatest danger in polluting the environment and its surroundings, especially oil and coal. This is what made the need to search for alternative sources and resources to achieve sustainable development, the preoccupation of many countries that depend on one resource, and the best example of this is Iraq and Algeria,Which depleted resources represent approximately 98% of its income resulting from the export of hydrocarbons, and the importance of this research comes from studying that depleted natural resources because of their great and distinguished role in economic growth and thus on sustainable economic development, by exploiting these resources and investing their returns through The way to support the productive sectors for the current generations to benefit from and to ensure the future of subsequent generations. The research started from a problem that is, is it possible to rely on depleted resources in achieving sustainable development,Is there a relationship between the size of those resources and the degree of achieving sustainable development, and the goal of this research stems from analyzing and measuring the relationship between depleted resources and indicators of sustainable development, and thus providing proposed solutions to address the imbalance between these variables in the Iraqi economy, as well as providing suggestions or recommendations in order to overcome obstacles that obstruct the process of sustainable development and address the problems of the economy, including the Iraqi economy
It also stems from the premise that it is not possible to rely on the revenues of depleted resources in achieving sustainable development in the Iraqi economy unless a large set of conditions and economic, institutional and societal reforms are available, in order to arrive at identifying the problem of the study, analyzing it and developing appropriate solutions to it. And standard, as well as analyzing the standard relationship to show the impact of depleted resources revenues on sustainable development indicators, and the use of various data and information necessary to reach the results of the study (research)The study concluded that the rational exploitation and management of delectable resources in the service of development is one of the most important criteria associated with achieving sustainable development, especially with regard to protecting the atmosphere from sources of pollution resulting from the use of energy in economic and social activities, especially in the transport and industry sector. The environment and development the emergence of sustainable development, which aims to pay attention to the interrelationship between man and his natural surroundings, and between society and its development. and limitations and obstacles encountered Unbalanced development has also led to the emergence of environmental problems in various fields, such as the increase in pollution and its impact on the quality of life, and the irrational exploitation of natural resources, including those that are depletable.
Abstract
The research aims to investigate the impact of artificial intelligence on enhancing managerial and marketing decisions among employees at Zain and Asiacell. This objective addresses an important question: what is the impact of artificial intelligence on developing managerial and marketing decisions among employees at Zain and Asiacell? Based on the issue presented, the descriptive-analytical approach was adopted to collect data using a questionnaire. A total of 125 questionnaires were distributed to the company employees, with 103 returned, 92 of which were valid for analysis and 11 were damaged, indicating a response rate of 89.32%. For data analysis and hypothesis testing, two packages (SPSS & SMART.PLS) were adopted to establish the foundations through which the significance of variables can be demonstrated and the objectives of the current research achieved. Based on the research findings, several results were presented, the most important of which is the existence of a significant correlation between artificial intelligence and managerial and marketing decisions, as telecommunication companies direct their employees and priorities towards developing their capabilities in adopting AI technologies to improve their skills in making managerial and marketing decisions, which directly reflects on providing services that earn customer satisfaction and loyalty. The research also recommends the necessity of developing a comprehensive AI strategy that includes clear managerial and marketing objectives for Zain and Asiacell, with measurable performance indicators and a timeline for project implementation.
Abstract
This study aims to examine the nature of the relationship between deposit structure and financial recovery in commercial banks. The sample consisted of ten Iraqi commercial banks during the period 2014–2023, and the Ordinary Least Squares (OLS) method was applied to analyze the relationship and effects among the study variables. The findings reveal that the deposit structure has a significant impact on several financial recovery indicators, namely return on equity (ROE), return on assets (ROA), capital adequacy ratio (CAR), and non-performing loans (NPL). The results further indicate that both savings deposits and time deposits exerted a negative effect on ROA, reflecting the limited ability of Iraqi banks to allocate depositors’ funds efficiently and generate adequate returns. Conversely, time deposits showed a clear positive impact on ROE. In addition, all types of deposits were found to have a positive and significant effect on both NPL and CAR, suggesting that growth in deposits increases lending activities and profitability, while also being associated with higher levels of non-performing loans. The significance of this study stems from the fact that deposits represent the primary source of funding for commercial banks and account for the largest share of their resources. However, the distribution of deposits by type and maturity does not necessarily guarantee financial recovery, particularly in light of the financial, health, economic, political, and technological crises that have adversely affected the Iraqi banking sector. Accordingly, the central research question is posed: To what extent does the deposit structure contribute to strengthening the ability of Iraqi commercial banks to achieve financial recovery? The study concludes that bank managements should improve the quality of banking services and adopt both pricing and non-pricing strategies to attract more stable deposits, while directing them toward high-quality assets and investments that can enhance financial performance.
Abstract
Despite Iraq's vast natural resources and its adoption of the Sustainable Development Goals (SDGs) since 2015, poverty rates remain high and income inequality widens. This reflects the limited capacity of the Iraqi economy to translate economic growth into tangible improvements in welfare and human development. This raises questions about the nature and extent of the short- and long-term impact of poverty and income inequality on the path to sustainable development. This study aimed to analyze the impact of poverty and income inequality on sustainable development in Iraq, as measured by the Human Development Index (HDI), during the period 2015–2023. The study employed a descriptive, analytical, quantitative approach using annual time series data. The Autoregressive Distributed Limiting (ARDL) model was applied due to its suitability for the data type, small sample size, and ability to handle mixed integration ranks. Unit root tests, bounds tests, and diagnostic tests were conducted to verify the model's validity and stability. The study's findings revealed a long-term equilibrium relationship between poverty, income inequality, and human development in Iraq, with statistically significant effects of these two variables on the long-term Human Development Index (HDI). Furthermore, the ECM error correction model demonstrated short-term dynamics and a gradual adjustment towards long-term equilibrium, confirming that poverty and income inequality constitute structural obstacles to achieving sustainable development. The study recommends adopting integrated economic and social policies to reduce poverty, ensure equitable income distribution, improve the efficiency of public spending in education and health, and strengthen economic governance in Iraq.
Abstract
Private investment is the cornerstone of building the economies of developed and developing countries by supporting productive activities and increasing economic growth and development. This research aims to identify the positive impact of the private sector on improving the Iraqi economy and increasing the gross domestic product (GDP), which is reflected in reduced unemployment and poverty, especially during years of financial and economic crises. Despite the problems facing the private sector and its low investment, it remains the primary driver of economic growth. Given the importance of the topic, the research aims to identify the impact of private investment on economic growth in Iraq for the period (2004-2022) using advanced standard methods and approaches, including unit root tests, cointegration, the error correction model (ECM), and the immediate response function. The study found a relationship between private investment and economic growth in the short term, and an inverse relationship in the long term.
Abstract
The current study examines the impact of income diversification on the profitability and stability of Jordanian commercial banks. The study sample consisted of (13) commercial banks operating in Jordan for the period 2010-2022. The secondary data included in the financial reports and annual budgets issued by the Jordanian commercial banks are also considered. The study employs the ratio of non-interest income to total operating income and the Hirschman-Herfindahl index to measure income diversification, while the return on assets and return on equity indices were used to measure bank profitability. To measure financial stability, the z-score value was calculated. The Panel Data regression model was employed, and the random effect model was chosen to test the study hypotheses. The results showed that the ratio of non-interest income has a positive and significant impact on the profitability of Jordanian commercial banks. This indicates that increasing reliance on non-interest income sources enhances the performance and profitability of Jordanian commercial banks. The results also showed that the HHI index has a positive and significant effect on the profitability and stability of Jordanian commercial banks, which means that increasing the level of diversification in income sources leads to increased profitability and financial stability in Jordanian commercial banks. The study recommended the necessity of encouraging commercial banks to innovate financially and provide digital banking services and other non-traditional services due to their role in increasing profits and financial stability in Jordanian commercial banks.
Abstract
The proliferation of digital payments has led to a surge in the number of users of virtual currencies in their transactions. This paper explores the reasons behind the widespread adoption of digital payments, their characteristics, and their potential global impact. It also analyzes the risks and challenges associated with digital payments, how to protect customer privacy and data, and how to improve payment methods based on user experiences. The paper focuses on discussing the impact of digital payments on the financial sector, comparing and analyzing their advantages and disadvantages, and exploring their direct and indirect effects on financial services and cash. Furthermore, it analyzes the habits of consumers using digital payments and whether these habits will gradually change. Based on research, study, and analysis, this paper aims to fill a significant gap in the literature on user-centric innovation and provide a comprehensive view of the role of society in the innovation process of digital payments. Finally, it examines whether and how household adoption of digital payments influences spending decisions.
Abstract
This paper examined the channels by which the effect of monetary policy is transmitted to macroeconomics in Iraq using one of the dynamic random general equilibrium models (DSGE, smets and wouters 2007). The study shows a general equilibrium model and analyzes precisely the channels of impact transmission and their effects, via a range of instruments used by the monetary authority through the mechanism of transmission of the effect of Iraqi monetary policy to some macroeconomic variables. This is illustrated by inflation targeting through the nominal fixed (exchange rate) through the foreign currency sale window , and the reason for using the exchange rate as a nominal constant is due to the financial shallowness suffered by the Iraqi economy and the separation of monetary behavior from the real behavior in the economy, as well as the absence of focus on a direction to the potential output (the level of natural unemployment rate), which led to the weakness of the impact of the Iraqi central tools in macroeconomic variables without monetary variables, and the research reached the effectiveness of the exchange rate channel without other channels to transmit the impact of monetary policy to the macroeconomic variables in Iraq, and this is what made the monetary authority stick to a policy The window of selling foreign currency for its ability to control liquidity levels and sterilize the economy from the undisciplined economic policies of the macroeconomic management partners in Iraq.
Abstract
The study aims to shed light on the types of risks associated with the use of information technology in the audit process that face the external auditor, and to demonstrate the impact of these risks on the quality of the external auditor’s performance through the auditor’s academic and professional qualifications, rules of professional conduct, and consistency with field work standards. The study was based on the hypothesis The main principle is that the external auditor’s identification and evaluation of the risks that he may be exposed to when using modern techniques represented by auditing technology can result in a series of positive results, which in turn enhance the quality of his performance in the auditing process. In order to achieve the objectives of the study and examine and test its sub-hypotheses, it was adopted The study adopted a descriptive analytical approach through constructing and drafting a questionnaire that was distributed to the study sample consisting of a group of external auditors working in auditing offices and companies in the Republic of Iraq, and then analyzing the study data through the use of a number of statistical means and methods.
The study reached a set of conclusions, the most important of which is that the expansion and spread of the use of information technology in many professional works has placed the auditing profession on the need to keep pace with technical developments, as there has become an urgent need for the use of technology by the external auditor in his audit work. Information has provided many opportunities and provided many competitive advantages, but its use is associated with various risks that require the external auditor to recognize and evaluate them in advance to take the necessary precautions and procedures and thus will positively affect the quality of his performance when conducting the audit. The study also recommended the need for auditing offices and companies in Iraq Which uses technology in its work with all policies and procedures that ensure that all auditors are aware of the risks of technology and the extent of its impact on the quality of the external auditor’s performance
Abstract
Inflation is closely associated with all macroeconomic outcomes, including investment. An increase in inflation affects investment spending, leading to its decline and pushing the economy into a state of disequilibrium. Based on officially recorded data and other factors influencing the investment environment, several elements contributed to rising inflation rates during the study period, which necessitated government intervention to reduce these rates and stabilize the economy under such conditions. Given that the Iraqi economy is a rentier economy primarily dependent on oil, this has led to fluctuations in investment and its reliance on both operational and investment expenditures. The importance of this research lies in demonstrating the impact of inflation on private investment, as well as analyzing data related to inflation and private investment. The data were obtained from the Central Statistical Organization. The study also emphasizes the adoption of policies that ensure control over inflation in order to promote economic development by providing a suitable investment environment during this critical phase of the Iraqi economy. The focus on private rather than public investment is due to the comprehensive nature of public investment across all sectors, which would expand the scope of the paper beyond its limits. Therefore, private investment was selected as a representative model, given that both types are affected by inflation. The aim of the research is to analyze and estimate the impact of inflation on investment in Iraq for the period (1990–2022) through the use of the SPSS program. A simple linear regression equation was estimated, confirming that inflation (independent variable X) has a negative effect on investment (dependent variable Y), which is consistent with economic theory. The research also aims to identify key measures through which the Iraqi economy can formulate policies and adopt necessary procedures to control inflation, as well as to provide an appropriate investment environment to attract both domestic and foreign investors. Several results were obtained, most notably the clear fluctuation in inflation rates, as shown in Table (1), due to the political events experienced by Iraq during the study period. This, in turn, led to fluctuations in private investment rates, as shown in Table (2). The study confirms that inflation is one of the most important determinants of private investment and must be addressed and mitigated in order to attract more investments, thereby promoting development and increasing economic growth rates in Iraq. As for the recommendations, the most important include implementing direct monitoring and adopting measures aimed at transforming open inflation into controlled inflation, in addition to curbing increases in prices and wages to reduce inflationary pressures and achieve balance between supply and demand. Furthermore, the study recommends encouraging investment by attracting both domestic and foreign investors. The research consists of three sections. The first section examines inflation through analysis and estimation of a simple linear model (OLS), where inflation rates are treated as the dependent variable and time as the independent variable using SPSS. The estimation results reveal clear fluctuations over the period (1990–2022) due to the events experienced by Iraq, as well as an inverse relationship between time and inflation. The second section addresses the analysis and estimation of a simple linear model for private investment, showing an inverse relationship between time and private investment. The third section studies the relationship between inflation and private investment through analysis and estimation, revealing an inverse relationship between inflation rates and private investment, which is consistent with economic theory and will be further clarified in subsequent sections. Inflation was selected among many variables affecting investment due to its strong connection with the living burdens borne by citizens.
Abstract
The Research aimed to test the role of Entrepreneurial Alertness as an independent variable in Enhancing Strategic Agility as a dependent variable. In order to achieve this, the Research adopted three dimensions of Entrepreneurial Alertness (survey and research, cooperation and communication, evaluation and judgment) based on (Tang et al., 2012), The dimensions of Strategic Agility (strategic sensitivity, unity of command, flow of resources) based on (Oventhal, 2016(. A group of companies affiliated to the al-Abbas's (p) holy shrine in Karbala governorate were selected to test the Research hypotheses through a questionnaire prepared for this purpose. The Research sample included (89) individuals intentionally, represented by (directors, heads of departments, and officials of divisions and units), The problem of the Research was represented in the intellectual questions that describe a reality in which (Entrepreneurial Alertness &Strategic Agility) are integrated, the most prominent of which was “Does Entrepreneurial Alertness affect the Enhancing of Strategic Agility?” in the companies in the Research community, The importance of the field Research was manifested in that it was applied in the private sector, which performs both production and service activities, which is one of the important sectors because of its impact on the economic, social and environmental aspects of the country, as well as its impact on the rest of the other aspects of Iraqi society. A set of statistical methods were used, the most important of which is the Pearson correlation coefficient to test the correlation hypothesis by using the statistical program (SPSS V.25) and the structural equation modeling in the impact hypothesis test by using the statistical program (Smart PLS V.23). The Research reached a set of conclusions, including the presence of sufficient awareness of the variables of the current Research among the Research sample, Entrepreneurial Alertness has a significant effect on enhancing Strategic Agility. The Research recommended a number of recommendations, including the need to focus on strengthening the Entrepreneurial Alertness of these companies and their adoption as a continuous and integrated work methodology to support competitiveness as a key factor in the sustainability of the Strategic Agility
Abstract
The research aims to study the impact of the marketing intelligence system in achieving competitive advantage in the research community and to identify the reality of the application of the marketing intelligence system in it, as the study included two variables representing the independent variable marketing intelligence in its dimensions (customer understanding, market analysis, product intelligence, competitor monitoring) while the dimensions of the dependent variable were the competitive advantage (cost, quality, flexibility, delivery). The research relied on the questionnaire for the purpose of collecting primary data as the research community was represented in Al-Nasik Islamic bank for investment and finance in Baghdad was also selected the intentional research sample consisting of (29) manager in the bank, has been used in the research a set of statistical tools to process data using the program (SPSS V. 26). The study reached a set of conclusions, the most prominent of which was the existence of a positive relationship and a positive impact of the marketing intelligence system in achieving the competitive advantage of Al-Nasik Islamic Bank, and a set of recommendations were made, most notably: The necessity for the bank management to realize the importance of product intelligence by reviewing the services it provides, their quality and pricing methods to suit the needs and desires of customers and what the marketing environment imposes in light of the intense competition.
Abstract
The aim of the research is to know the impact of the process of selecting human resources on the organizational culture in the Iraqi Ministry of Health. The descriptive statistical analytical method was used on the sample members from the health sector, which numbered 229 from the staff working in the ministry. The research found a direct impact on the selection of human resources in The Ministry of Health focuses on organizational culture, and the research recommended the need to work on developing good programs and standards for the process of attracting, selecting and appointing human resources to work in order to be in line with the organizational culture in the health institution.
Abstract
This study aims to analyze the impact of implementing e-governance systems on reducing bribery and embezzlement in government institutions, as they are among the most prominent tools for combating financial corruption. The study explores the concept of e-governance and its role in enhancing transparency and accountability through automation and digitization, which reduces human intervention in administrative and financial processes. The study also discusses the most prominent mechanisms that contribute to reducing corruption, such as electronic payment, digital signatures, and smart monitoring systems. Furthermore, successful international experiences in implementing e-governance and its positive impact on reducing financial corruption are highlighted. Finally, to achieve the research objective, the researchers distributed a questionnaire to a sample of employees at Rasheed Bank/Najaf Branch in Iraq. The researchers reached a set of conclusions, the most important of which is that implementing e-governance systems significantly reduces the opportunities for bribery and embezzlement in government institutions by enhancing transparency and reducing human intervention in financial transactions. The researchers also reached a set of recommendations, most notably the need to develop technological systems in government institutions to ensure effective implementation of e-governance, while providing secure and fast communication network.
Abstract
Despite Iraq's vast natural resources and its adoption of the Sustainable Development Goals (SDGs) since 2015, poverty rates remain high and income inequality widens. This reflects the limited capacity of the Iraqi economy to translate economic growth into tangible improvements in welfare and human development. This raises questions about the nature and extent of the short- and long-term impact of poverty and income inequality on the path to sustainable development. This study aimed to analyze the impact of poverty and income inequality on sustainable development in Iraq, as measured by the Human Development Index (HDI), during the period 2015–2023. The study employed a descriptive, analytical, quantitative approach using annual time series data. The Autoregressive Distributed Limiting (ARDL) model was applied due to its suitability for the data type, small sample size, and ability to handle mixed integration ranks. Unit root tests, bounds tests, and diagnostic tests were conducted to verify the model's validity and stability. The study's findings revealed a long-term equilibrium relationship between poverty, income inequality, and human development in Iraq, with statistically significant effects of these two variables on the long-term Human Development Index (HDI). Furthermore, the ECM error correction model demonstrated short-term dynamics and a gradual adjustment towards long-term equilibrium, confirming that poverty and income inequality constitute structural obstacles to achieving sustainable development. The study recommends adopting integrated economic and social policies to reduce poverty, ensure equitable income distribution, improve the efficiency of public spending in education and health, and strengthen economic governance in Iraq.
Abstract
The technological revolution and the rapid developments we are witnessing today, despite the numerous they provide, are accompanied by a wide range of ethical challenges that must be carefully considered within contemporary organizations-particularly the tax sector, which represents a key pillar of the national economy, Accordingly, this study sought to the examine impact of the electronic environment on business ethics. A descriptive-analytical methodology was employed to describe the status of the variables and analyze the statistical procedures. The research, aimed to assess the current electronic environment within the General Authority and to evaluate the extent to which business ethics are influenced by modern technologies. To achieve this, the researcher selected a sample of (40) participants from the General Tax Authority, including general directors, departments directors, and heads of divisions and branches, in order to test the study’s hypothesis, which posits the existence of a statistically significant relationship between the electronic environment and business ethics at the level of (individuals, activities, leadership). The importance from the study stems from the growing significance of modern technologies and their implications of business ethics, the findings revealed a statistically significant impact of the electronic environment on business ethics, the study also presented several the most prominent of which is to need to enhance public awareness regarding business ethics, and to ensure the fair distribution and equitable use of electronic technologies in order mitigate their negative effects.
Abstract
The research aims towards measuring the impact of the development of the banking industry on sustainable development, especially after the development of the banking industry in recent years and the transition to digital banking services that have achieved great profits for the banking industry by applying it to the Iraqi banking industry during the period
(2004-2020), using the ARDL model, where the research deals with measuring the impact of the development of the banking industry represented by the independent variables (credit provided to the private sector to GDP,
Total deposits to GDP, and money supply to GDP) on sustainable development, which is achieved through key indicators, which are economic indicators, social indicators, environmental indicators, and institutional indicators, where these approved variables were expressed through indicators (per capita GDP, population ratio in regions urbanization, change in forest area, spending on research and development), and the research concluded the great developmental role of the banking industry to achieve sustainable development as well as the need to develop and provide credit for modern projects that support clean energy and green environment
Abstract
The aim of the research is to identify the impact of credit shocks on the market value of banks, and data were collected on the research sample represented by the (Iraqi Investment Bank) for the period (2010-2020) and a simple regression model was used as well as extracting the value (R²) to explain the effect of the independent variable on the changes that occur On the dependent variable, as well as the standard coefficient of regression (b), which measures the response of the dependent variable when the independent variable changes by one standard degree, using the statistical program (SPSS), and the research reached a set of practical results, including that there is a significant effect relationship between credit shocks and value The market for the bank is at a level of significance of (0.05), and the researchers suggested a number of recommendations, including the need for attention by the management of banks to study credit shocks and indicate the extent of their impact on other banking indicators. Which affects the financial position of the banks, which negatively affects the market value of its shares.
Abstract
This study aims to build an applied model that explains the impact of strategic planning in activating total quality management to improve academic performance in business schools. To achieve this, the study seeks to explain the basic concepts of strategic planning and total quality management, and to establish the correlational and complementary relationship between them in the educational environment. The study relied on the descriptive analytical approach of previous literature and international standards for academic accreditation. The study concluded that strategic planning represents the basic guiding input, while total quality management provides the executive environment to raise the efficiency of academic performance outcomes (education, scientific research, and accreditation). The study recommends that business schools adopt the proposed model as a comprehensive administrative tool to achieve institutional excellence and keep pace with labor market requirements.
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
This study aims to analyze the trends of foreign direct investment (FDI) in Iraq in light of customs and investment reforms during the period (2004–2025), as key determinants of improving the investment climate. The importance of the research lies in assessing the actual impact of customs and legislative reforms on the volume and quality of FDI inflows over a long time horizon. The research problem stems from the unclear ability of these reforms, despite their multiplicity, to generate sustainable investment transformation and diversify investment structures away from the oil sector. The study is based on the hypothesis that gradual customs transformation—particularly in its modernization and digitalization phase—positively influences FDI trends, although this impact remains partial due to persistent institutional and legislative challenges. The research adopts a quantitative analytical approach by examining trends in FDI inflows, customs revenues, and foreign trade volumes, and by comparing average indicators across three economic stages to measure the impact of customs and investment reforms on.
Abstract
The problem of research has been reflected in the absence of interest of economic units in information on environmental and social costs needed to measure maintainable performance and in the fact that those economic units simply account for the elements of costs used in the production of products without considering the environmental and social costs in determining the cost of the product for the purpose of addressing this problem, this research is aimed at studying and indicating the impact of environmental and social cost accounting on the sustainable functioning of the economic unit. The nature of the accounting system applied in the economic unit in question is identified as the Ground of Architecture Cement Manufacturing Company, for the purpose of achieving the objectives of research and hypothesis testing, the Land of Architecture Cement Manufacturing Company, located in Misan governorate, has been selected environmental and social costs have not been measured, assessed and revealed as costs distinctly from other costs in the balance sheets, as it has been shown through the applied study that the environmental and social costs of the economic unit in question are hidden among other costs, leading to unsuitable management decisions, and thus negatively affecting the validity of the financial lists and reports of the economic unit. Through the statistical investigation of the questionnaire form, it was found that environmental and social cost accounting had a positive impact on raising the level of production, sales and occupational safety of workers, as well as on the reduction or decrease of environmental risks in the economic unit, as well as its positive impact on the valuation of the maintainable performance of the economic unit in question.
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
This study aims to analyze the effectiveness of social marketing campaigns in combating drug abuse, focusing on their impact on awareness and behavior, particularly among youth. Data were collected through a questionnaire covering four main dimensions: awareness of drug risks, impact of social marketing, illegal drug marketing, and the influence of awareness campaigns on behavior.
Results showed that social marketing campaigns play a vital role in increasing public awareness and reaching youth through social media. However, there are challenges in combating illegal online drug marketing. Campaigns influence individual behaviors significantly, but more comprehensive strategies are needed for a broader social impact.
The study recommends enhancing collaboration between government and civil society, intensifying efforts to monitor illegal online marketing, and using data analysis to improve campaign performance.
Abstract
The issue of international sanctions on Iran because of its nuclear program is one of the thorny and complex issues due to the differing positions of the countries of the region on the Iranian nuclear program and on the relations between Iran and the countries of the region, as well as the position of the United States of America, the most influential power in the file of this program.
The economic sanctions on Iran prompted the latter to continue its nuclear program and return to the arms race in many different forms and manifestations, but this led to a decline in Iran’s economic capabilities, especially its financial ones, and a restriction on Iranian oil production as it constitutes the main and important resource along with gas in running the wheel of the energy economy, and a decrease in Iranian oil production. Economic growth and oil exports declined despite Iran adopting the so-called resistance economy or war economy based on smuggling. Iran also faces major political and security challenges in light of the risks surrounding it, in addition to increasing interference in its internal affairs due to the increasing number of expatriate workers in its societies. The pretext of labor-exporting countries to provide them with protection and incite political and religious conflicts, not to mention the fear of the outbreak of a direct military confrontation, which portends a humanitarian catastrophe with undesirable consequences. The most prominent results were the impact of international economic sanctions on the gross and real domestic product, economic development, and the high rate of inflation and unemployment, which made The Iranian economy is vulnerable to structural imbalances and the loss of its role in global economic activities.
Abstract
Given the growing public debt burden and the volatility of global oil prices — the primary source of budget revenues — this study examines the economic impact of public debt on sustainable development in Iraq from 1990 to 2022. Using modern econometric models and quarterly time series data, the research analyzes the relationship between domestic and external public debt, economic growth, and sustainable development.
The study aims to identify the short- and long-term effects of public debt on growth and sustainability and clarify how oil price volatility affects this relationship. The results indicate that domestic debt has a less negative impact than external debt. While external debt supports expenditures in the short term, it increases long-term risks due to repayment obligations. The results also indicate weak links between high debt and sustainable development outcomes, reflecting the inefficient use of borrowed resources. Heavy reliance on oil revenues exacerbates the economy's vulnerability to external shocks. The study concluded with a set of recommendations: adopt wise debt management strategies; direct borrowing toward productive and developmental sectors; enhance transparency and institutional efficiency; diversify the economy to reduce dependence on oil; and cooperate with international financial institutions to design debt sustainability policies consistent with the Sustainable Development Goals.
Abstract
This study aims to analyze and measure the impact of Smart Digital Transformation on the quality of administrative processes at the Central Bank of Iraq – Mosul Branch, by examining the correlation and influence between the two variables. The study adopted a descriptive-analytical approach (exploratory study), and data were collected through a questionnaire based on the five-point Likert scale. Out of a total population of (181) individuals, (120) questionnaires were distributed using a random sampling method, with (103) valid responses retrieved for analysis via the statistical software (SPSS V.26). The results indicated that the three dimensions of Smart Digital Transformation (Infrastructure, Digital Skills, and Automation) are present in varying degrees within the bank. Based on the findings, several recommendations were proposed, most notably: the bank’s management should work toward integrating all administrative and banking systems into a unified digital platform to ensure automated data flow between departments. This would eliminate the redundancy of manual data entry, minimize human error, and achieve full automation of administrative processes.
Abstract
This study examined the impact of a rentier economy on the independence of monetary policy in Iraq after 2004, considering Iraq as a rentier state that relies heavily on oil revenues. The study included an analysis of the relationship between the rentier economy and monetary policy, as well as the effects of the rentier economy on the independence of monetary policy. It found that dependence on oil to finance public expenditures leads to a reduction in monetary policy independence.
The results showed that the rentier economy has a significant impact on the independence of monetary policy in Iraq, and that there is a pressing need to diversify the economy and reduce reliance on oil in order to mitigate the risks arising from fluctuations in oil prices, which affect state revenues. Consequently, when the government faces a deficit, it compels the central bank to adopt an expansionary monetary policy to finance this deficit, which in turn undermines monetary policy independence.
The study reached a number of conclusions and recommendations that the researcher believes are aimed at strengthening the independence of monetary policy in rentier states.
Abstract
The research aims to demonstrate the role of concurrent engineering technology in enhancing product quality. To achieve this objective, the researchers adopted a descriptive-analytical methodology, relying on a distributed questionnaire as the primary tool for collecting field data, alongside the statistical program (SPSS.V.22) for data processing and hypothesis testing. The research sample comprised the staff and operational data of Diyala State Company for Electrical Industries. The conclusions revealed a strong correlation and a statistically significant impact of implementing concurrent engineering on supporting product quality. This contributes to transitioning from sequential workflows to integrated teamwork, thereby reducing costs, accelerating time-to-market, and satisfying customer requirements. Furthermore, concurrent engineering technology creates a sustainable competitive advantage in enhancing product quality, enabling the economic unit to outperform competitors in its market.
Abstract
The aim of this research is to assess the impact of electronic payments on increasing the volume of deposits in the Iraqi banking sector for the time period (January 2018 – September 2025), using an econometric analytical method that includes descriptive time-series analysis, and estimation of an Autoregressive Distributed Lag (ARDL) model. The study uses the indicators of mobile electronic payments and financial transactions processed via the retail payment system (IRPSI) as the independent variables, and the total deposits and current deposits as dependent variables, with the control variables being the money supply, inflation, and oil prices. The results show the gradual growth of the use of electronic payment instruments, especially in terms of the retail payment system, while mobile payments have a limited impact; current deposits are the most significant factor in total deposits. The estimates derived in ARDL show that there is no significant relationship between mobile payments and deposits in the short and long run, while retail payment system transactions have a significant and negative relationship due to its strong relationship with cash withdrawals, particularly cash withdrawals by government salary. The results shown in the control variables indicate that money supply and oil price are important factors in increasing deposits while inflation decreases current deposits because of the loss of purchasing power. Overall, the results indicate that while the electronic payment system is still evolving in Iraq, the use of cash remains at a high level, which necessitates further efforts to boost and reinforce the non-cash payment policy, increase financial and digital awareness, and strengthen the technical systems to promote the efficiency of electronic payment systems and their ability to contribute effectively to the mobilization of deposits within the banking sector.
Abstract
This study aims to analyze the impact of non-monetary incentives on enhancing the creative performance of administrative staff at Al-Husayniya General Hospital. It stems from the question of the extent to which non-monetary incentives can stimulate creative behavior in a stressful work environment. The study employed a descriptive-analytical approach, and data was collected using a questionnaire distributed to 123 employees, of which 101 (82.1%) were returned, with 92 questionnaires deemed valid for analysis. The study focused on non-monetary incentives as the independent variable, with its dimensions of self-motivation, leadership support, quality of work life, and participation in decision-making, and on creative performance as the dependent variable. Data were analyzed using PLS-SEM.
Abstract
This study aims to analyze the impact of external audit efficiency and the strengthening of internal control systems on reducing financial manipulation, as key accounting tools for combating poverty-driven corruption in contemporary economic environments. The study adopts a descriptive-analytical approach through reviewing relevant accounting literature and international auditing standards to develop a theoretical framework explaining the relationship between audit quality and the effectiveness of internal controls in minimizing financial manipulation and irregularities. The findings indicate that higher levels of external audit efficiency, combined with a strong and integrated internal control system, significantly enhance the credibility of financial reports and reduce information asymmetry among related parties. Furthermore, adherence to professional and regulatory standards improves the quality of financial disclosure and transparency, thereby increasing investor confidence and supporting economic stability. The study concludes that developing auditing and control mechanisms is essential for reducing financial corruption and mitigating its social impacts related to poverty
Abstract
The research problem lies in the slow and low levels of strategic response in contracting companies in Baghdad Governorate. The research aims to examine the impact of strategic engineering on the strategic response processes of employees in these companies. To achieve this, the dimensions of strategic engineering were utilized, namely: organizational structure engineering, digital leadership, strategic modeling and simulation, and strategic alignment. The dimensions of strategic response processes were also considered, namely: resource liquidity, business process maturity, business responsiveness to the environment, and business proactivity to the environment. The researcher adopted a descriptive-analytical approach to data analysis, employing a simple random sampling method. The research population consisted of 240 employees from a group of contracting companies in Baghdad Governorate, of whom 203 were selected as the research sample. The researcher used a questionnaire as the primary data collection tool. Statistical software, specifically SMART PLS 4 and SPSS version 27, was used to analyze the primary data. Descriptive and inferential statistical methods were employed, including validity and reliability testing, confirmatory factor analysis, arithmetic mean, standard deviation, relative importance, simple and multiple linear regression, structural equation modeling, and others, to test the main and sub-hypotheses. The research yielded several findings, demonstrating that strategic engineering is not merely reactive but also enhances companies' ability to proactively respond by anticipating future challenges and designing preventative strategies that ensure business continuity in uncertain circumstances.