Search Results for individuals

Abstract

The research includes the nature of the relationship between the causes of drug abuse as a dependent variable as a result of the effects of economic and social factors in the world with reference to Iraq as an independent variable. The research aims to clarify the complex interaction of many components surrounding society that lead to the alarming rise in drug abuse. By examining the network of socio-economic conditions and drug abuse, this analysis seeks to provide a broad understanding of the root causes, patterns and suggestions for individuals and societies. The study begins by discovering the socio-economic factors that force individuals to abuse drugs. Economic disparities, limited access to education and employment opportunities, and inadequate health care resources arise as major motivators. The study thus explores how these factors make the environment vulnerable to drug abuse, as individuals facing economic hardship may help to abuse drugs as a coping mechanism or a means of escape. Ultimately, this analysis advances the current debate on drug abuse by providing a nuanced understanding of the complex relationship between socioeconomic factors and drug abuse, and by highlighting the complex web of influences as causal variables for drug abuse, the study offers solutions and policy changes that can positively impact individuals and communities exacerbated by this prevalent concern

Abstract

 The current research aims to clarify the role that psychological ownership, through its dimensions, plays in reducing the effects of toxic leadership, through its dimensions, in the Ministry of Industry and Minerals. The research started from a basic problem represented by the following question (using psychological ownership and its application in reducing the negative effects of toxic leadership), The researcher used the descriptive analytical method and used various statistical tools in the statistical program (SPSS V.23) to analyze the relationship between the main research variables, answer the main question, and verify the hypotheses. These methods include (regression coefficients, correlation coefficients, averages, standard deviations, and variances). In addition, various graphs and charts were used to illustrate the relationship between the research variables and their sub-dimensions. The sample was randomly selected from workers in some selected companies affiliated with the Ministry of Industry and Minerals in Baghdad, and the sample size reached 124 individuals. One of the most important results is that there is an effect of the psychological ownership variable, based on the four dimensions, in reducing toxic leadership behaviors in its five dimensions. Psychological ownership, stemming from individuals' feelings of ownership and connection, affects attitudes and behaviors in various contexts, including toxic leadership. The consequences of these behaviors can be harmful to individuals and organizations if left unaddressed.

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

This research aims to show the effect of conversational leadership in enhancing organizational loyalty at the level of a sample of individuals working in the General Directorate of Education in Babylon. There are three organizational dimensions: emotional loyalty, moral loyalty, and continuous loyalty. The research started with a main problem that included many questions revolving around the nature of the relationship between its field variables, the most important of which was (What is the level of influence of dialogue leadership with its dimensions on organizational loyalty from the point of view of the research sample?) through the research sample, which included a sample of workers in the General Directorate of Education in Babylon The sample of the study was (84) individuals working in that directorate. The questionnaire was used as a main tool in collecting data and information needed for research. For the purpose of data analysis and statistical processing, the researcher relied on a set of statistical methods available in the two programs (SPSS V.24 and Amos V.23). , respect, comment, expression) and organizational loyalty in its dimensions (emotional, moral, continuous).In light of the conclusions, a set of recommendations were formulated, most notably enhancing the creative energy of others through expressing an opinion and using the method of brainstorming and creative thinking                  

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

This research explores consumer resistance to smartphone innovation in the Erbil/Iraq, uncovering several significant findings. The main goal of the study was to identify the consumer characteristics that influence this resistance and its implications. For smartphone manufacturers, marketers, representatives, and researchers, this study offers a comprehensive understanding of consumer behavior and resistance to technological progress. The results can guide targeted strategies to overcome barriers, improve product development, and increase market share. The study contributes to our understanding of innovation resistance in the unique context of the Erbil/Iraq, highlighting the importance of conducting thorough investigations in similar circumstances.

In light of the findings of the demographic survey, a significant portion of respondents were young people, supporting the widely held belief that young individuals are more likely to adopt new technology. However, the study emphasizes that age is not the sole determinant of resistance to innovation. The diminished impact of income, marital status, and gender on resistance indicates a complex interplay of factors. Conversely, a higher level of education was associated with a greater likelihood of embracing smartphone innovation.

The study delved into various aspects of innovation and revealed that self-efficacy, motivation, complexity, perceived risk, and expectations of a superior product all significantly influenced consumer resistance. Resistance showed a negative correlation with self-efficacy as a psychological trait, suggesting that individuals with higher levels of self-efficacy were less resistant to smartphone innovation. Conversely, higher levels of complexity, perceived risk, expectations of a better product, and motivation were linked to increased resistance, highlighting the crucial role of behavioral and psychological characteristics in shaping consumer attitudes towards innovation. Relative advantage did not appear to have a significant influence, while compatibility and attitudes towards current products were deemed insignificant predictors of resistance. These findings underscore the intricate nature of innovation resistance and demonstrate that socio-demographic traits alone are insufficient as predictors. Consumer resistance is largely shaped by psychological elements such as self-efficacy, motivation, expectations, complexity, and perceived risk.

Abstract

In the modern digital landscape, a growing number of consumers are actively avoiding traditional advertising channels. This trend is driven by factors such as information overload, advertising fatigue, and increasing concerns over data privacy. As a result, marketers face significant challenges in reaching and engaging these ad-avoidant consumers, necessitating the development of new strategies that align with consumer preferences while remaining effective. The proliferation of digital media has empowered consumers to control their exposure to advertisements more than ever before. This control has led to a rise in ad avoidance, where consumers actively seek to minimize or eliminate their interactions with traditional advertising methods. This study addresses the challenge of identifying effective marketing strategies that can engage these ad-avoidant consumers without compromising ethical standards or violating their privacy. The central research problem is to explore and identify effective marketing strategies that resonate with consumers who avoid traditional advertising. The research aims to uncover methods that not only reach but also engage this segment of the population in a way that respects their preferences and upholds ethical marketing practices. The study utilizes a mixed-methods approach, combining quantitative surveys with qualitative case studies. Quantitative surveys provide insights into the behaviors and motivations of ad-avoidant consumers, while qualitative case studies analyze successful marketing campaigns that have effectively engaged this audience. Additionally, a comprehensive literature review on digital marketing trends and consumer behavior is conducted to inform the research. Results: 1. Value-Driven Content: Content marketing strategies that offer genuine value, such as educational or entertaining content, are more effective in engaging ad-avoidant consumers compared to traditional advertising methods.2. Personalization: Personalized, data-driven marketing approaches that tailor messages to individual consumer preferences lead to higher engagement rates among ad-avoidant individuals.3. Transparency and Trust: Consumers who avoid traditional ads are more likely to engage with brands that prioritize transparency and clearly communicate how their data is used, reinforcing trust and loyalty. Recommendations: 1. Focus on Content Marketing: Businesses should invest in creating high-quality, value-driven content that resonates with consumers, as this approach is more likely to engage ad-avoidant individuals.2. Enhance Personalization: Marketers should leverage data to create personalized experiences, ensuring that marketing messages are relevant and respectful of consumer preferences, which increases the likelihood of engagement.

Abstract

Introduction to professional ethics and organizational work values:

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

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

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

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

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

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

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

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

Abstract

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

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

Abstract

The research aimed to identify the role of governance in selecting appropriate accounting policies for companies listed on the Khartoum Stock Exchange in Sudan. This was achieved by exploring the possibility of finding a statistically significant relationship between audit committees and the selection of alternative accounting policies for companies listed on the Khartoum Stock Exchange, the possibility of finding a statistically significant relationship between internal audit information and the selection of accounting policies for economic companies listed on the Khartoum Stock Exchange, and the possibility of finding a statistically significant relationship between external auditor reports and the selection of alternative accounting policies for companies listed on the Khartoum Stock Exchange. The research followed a descriptive-analytical approach, and a sample was distributed to the study population, which consisted of companies listed on the Khartoum Stock Exchange. The sample was selected from individuals in a manner appropriate to their job titles. The researcher distributed (55) questionnaires to the target group, and (50) individuals responded, meaning that the questionnaire was returned at a rate of (90%). The data collected from the questionnaire was then analyzed. After the study and analysis, the research concluded that there is a statistically significant relationship between audit committees and the selection of alternative accounting policies for companies listed on the Khartoum Stock Exchange, through the presence of a committee to review accounting policies and principles. The study, conducted in companies with the board of directors, focuses on selecting appropriate accounting policies for financial reporting and discussing with management how to choose accounting estimates. It also examines the statistically significant relationship between internal audit information and the selection of alternative accounting policies for companies listed on the Khartoum Stock Exchange. This is achieved through the contribution of internal audit information to governance, enhancing credibility and fairness for companies, and reducing the risks of administrative and financial corruption. The research recommends that companies and institutions increase their focus on the concept of governance and work to adopt and develop it to contribute to improving the financial and administrative performance of emerging, developing, and established companies.

Abstract

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

Abstract

The current study aimed to uncover the influence relationship between the independent variable (emotional contagion) and the dependent variable (team effectiveness). This was achieved by understanding the conceptual framework of these variables and determining their level of availability at Al-Furat Al-Awsat Hospital. This was done based on the theory of emotional contagion and the team effectiveness model to explain the relationship between these variables. The research problem was represented by the need to understand the extent to which the spread of positive and negative emotions, represented by the dimensions of emotional contagion (sadness, happiness, anger, love, fear), affects the overall performance of work teams, their effectiveness, and the achievement of their goals. Although previous research has addressed this topic, most of it focused on Western work environments or neglected to study the integrated impact of all dimensions of emotional contagion on team effectiveness, creating a research gap that this study sought to fill. The descriptive analytical approach was adopted as the basic research methodology by describing the intellectual contents of the research variables. The questionnaire was used as the main tool for data collection. A sample of medical and administrative cadres in the hospital was selected as the research sample. The total sample size was (223) individuals. Their data were collected through two methods: the first was by distributing the questionnaire electronically to (122) individuals, and the second was by distributing it manually to (101) hospital workers. Both (Excel) and (JASP v.19) programs were adopted in the statistical analysis. The results indicated the acceptance of the first main hypothesis, which states that there is a statistically significant effect of emotional contagion at the overall level on the effectiveness of work teams. The results also showed the acceptance of the second main hypothesis at the level of the dimensions of emotional contagion, as the effect of the two dimensions (sadness and anger) was negative, while the dimensions of happiness, love and fear had a positive effect on the effectiveness of work teams

Abstract

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

Abstract

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

Abstract

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

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

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

Abstract

The research 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 research aimed to test and know the role that digital leadership plays in individual work performance within the framework of the interactive role of knowledge sharing behavior, as the research problem centers on scientists’ belief that the COVID-19 virus may be with us for decades or more, and data and information were collected about the selected sample through the questionnaire. Which is considered a main tool in this research, as the sample included members of the teaching staff in a number of universities and private colleges in the Middle Euphrates region, amounting to (312) individuals. In order to support the relationship between these variables from a theoretical perspective, the study relied on measuring the digital leadership variable on a scale that includes: Five dimensions (visionary leadership, learning culture in the digital age, excellence in professional practice, systemic improvement, and digital citizenship), and as for the knowledge sharing behavior variable, a scale was adopted that includes four dimensions (written contributions, organizational communications, personal interactions, and communities of practice) While the study adopted a scale that includes four dimensions to measure individual work performance (task performance, contextual performance, adaptive performance, and adverse work behavior), the descriptive analytical approach was adopted in presenting and interpreting the information for the research, and for the purpose of analyzing and processing the data statistically, a group of Descriptive statistical measures, Pearson correlation coefficient, structural equation modeling, and modified analysis. These methods were used through the statistical program (Spss.25, Amos.25). The most prominent conclusions are that the knowledge sharing behavior in some universities and private colleges, the study sample, is The field aspect would enhance the impact of digital leadership on individual work performance, and this means the presence of knowledge sharing behavior in the field alongside digital leadership that would contribute to individual work performance in these private universities.

Abstract

The aim of the research is to clarify the concept of prohibited information and to diagnose the degree of confidentiality in it, as the concept of that information, its characteristics, the scope of its use and the effect of its announcement affect the returns and trading volume. The research problem focuses on measuring the extent of Iraqi banks’ commitment to confidentiality of prohibited information and not disclosing it until the time of its announcement, as well as the extent of the response of the Iraqi Stock Exchange to the content and timing of its announcement. significantly in the success of the banking business. The research Ended with conclusions, the most important of which is that prohibited information is one of the most dangerous sort of information, which in the event of misuse leads to a loss of confidence among investors, shareholders and the public. Information security There should be no diversity in the individuals who use the system and focus on a specific category in dealing with the system.

Abstract

The aim of this research is to know the role of strategic leadership, which was measured by the dimensions (dealing with the situation, managing change, managing communication) in enhancing organizational excellence, which was measured by the dimensions (area of ​​influence, competitive pressure, competitive formation) in the Diwan of Kirkuk Governorate, the research community, as this research was applied to a random sample drawn from the mentioned community with a number of (80) individuals representing the workers in this community. The questionnaire was used as a means for collecting data and information and was distributed to the sample members for the mentioned purpose. This data and information were analyzed using the statistical program SPSS v.20. The results showed a significant correlation between the research variables. The researchers also put forward a number of recommendations, the most important of which was establishing the basic dimensions of strategic leadership as it is one of the important factors that increase and enhance organizational excellence.

Abstract

As a result of the great developments witnessed by the business environment in recent years, this has led to the necessity of shifting all transactions in accounting systems from the manual system to the electronic system, as these systems are characterized by providing accurate results in a short time compared to the manual system. Therefore, this research aims to demonstrate the effect of applying Information technology governance mechanisms according to the COBIT framework in enhancing investors’ confidence in the financial statements, and testing whether these mechanisms (planning and organization, support and delivery, ownership and implementation, follow-up and evaluation) have a role in enhancing investors’ confidence in the financial statements. The research dealt with private banks operating in the Iraqi environment as a community to conduct the practical test, while the sample included individuals working in these banks. To obtain data, the researchers prepared a questionnaire form, where (125) questionnaires were distributed, from which (118) were recovered, of which (110) were valid for analysis. While (8) were excluded because they were not valid, the researchers adopted the statistical program (SPSS) to reach the results. The research reached several conclusions, the most important of which is that information technology governance according to the (COBIT) framework contributes fundamentally to the preparation of financial reports that are characterized by reliability and appropriateness because one of the governance standards is Highlighting the accuracy and objectivity of financial reports, in addition to adherence to rules and legislation, and this is reflected positively in enhancing investors’ confidence in the financial statements provided by the banks in the research sample. One of the most important recommendations presented by the research is the necessity of bank management adopting the COBIT framework as a means of information technology governance and control, as well as the necessity of qualifying human resources in banks to use modern and advanced information systems in order to achieve the maximum benefits desired from this technology in obtaining appropriate outputs that reflect positively. On the quality of financial reports provided by the banks in the research sample.

Abstract

The research aims to identify the role and procedures of external auditing in developing and enhancing the work of internal control in governmental institutions. It also seeks to determine the extent to which the adherence of government units to internal control components according to COSO contributes to strengthening their effectiveness. Furthermore, it explores the role of the external auditor in examining and evaluating internal control within governmental units and the extent to which external auditing relies on it.

To achieve the research objective, questionnaire data were analyzed using statistical methods, specifically Factor Analysis, to determine the relative importance of each factor. Weighted data were then obtained based on the importance determined by factor analysis, followed by structural equation modeling (SEM) analysis, incorporating the mediator variable (internal control components according to COSO).

The research population was defined as the Federal Board of Supreme Audit employees working in the Ministry of Electricity under the Iraqi Federal Financial Supervisory Board. The research sample was limited to a governmental unit subject to the audit of the research population, specifically the headquarters of the Iraqi Ministry of Electricity, due to the availability of the necessary data and their cooperation in scientific research.

The theoretical part of the research relied on collecting data from books, articles, theses, dissertations, scientific studies, and all research related to the topic, whether in Arabic or English, as well as online resources. The practical part depended on creating a questionnaire distributed to the sample individuals.

The research reached several conclusions, the most notable being the lack of awareness among government units and their staff, especially the sample, regarding professional publications related to internal control, such as international and local auditing standards. It also highlighted the failure to keep up with guidelines issued by the Federal Financial Supervisory Board (e.g., the 2007 Internal Audit Units Guidance Manual, Audit Manual No. 4, and the 2024 Internal Control Manual). This was confirmed by practical findings, where respondents agreed on the existence of a relationship and influence between external auditing and the effectiveness of internal control. This influence could be negative if external auditors fail to develop and update audit mechanisms. Additionally, relying on COSO internal control components in external auditing helps enhance the effectiveness of internal control, as shown by the analysis results, especially with the presence of the mediator variable. However, the lack of knowledge about these components has led to weak attention to internal control elements, ultimately weakening internal control in public sector units.

Among the key recommendations of the research is the need to familiarize employees within the unit with professional publications related to internal control, particularly the 2024 Internal Control Manual issued by the Federal Financial Supervisory Board. This manual emphasizes the importance of adhering to internal control components and principles and their impact on enhancing the effectiveness of internal control. This can be achieved through seminars, workshops, and conferences conducted by specialists, in addition to those organized by the Federal Financial Supervisory Board. Furthermore, it is essential to distribute all professional publications related to internal control to employees for review and awareness of their key provisions.

Abstract

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

Abstract

         The current research aims to know the extent of the impact of the dimensions of manufacturing flexibility represented by (size flexibility, machinery flexibility, product flexibility, process flexibility, expansion flexibility) in supporting the marketing performance represented by (market share, sales volume, profitability) in the General Company for Leather Industries - Baghdad The data and information were collected based on a questionnaire form, and the data obtained was analyzed using the statistical program (spss. Ver- 24) in order to obtain the results of analyzing the correlation and influence relationships between the independent variable (manufacturing flexibility) and the dependent variable (marketing performance). A set of statistical tools and methods prepared for the purpose of statistical analysis and extracting results from the most important ones  T-test, F-test, correlation coefficient, and simple, multiple and graduated linear regression analysis. The research came out with a set of conclusions, among which there was a correlation and a significant effect between manufacturing flexibility and marketing performance, and in light of the conclusions, a set of proposals were presented in line with the conclusions, including: Increasing the interest of the researched company in manufacturing its products with different models and designs by adopting advanced machines that meet the requirements of customers as well as Diversification in the markets to which the products are offered.

Abstract

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

Abstract

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

Abstract

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

Abstract

The research mainly seeks to strengthen the relationship between the variables of the current study represented by skillful leadership with its dimensions (open and closed) and administrative creativity represented by its dimensions (Originality، flexibility، fluency، feeling the problem، the ability to analyze) to identify the role it plays within the directorates of education in Iraq.

The study population is represented by the directorates of the Iraqi Ministry of Education، and due to the difficulty of determining the total number of the study community، the research sample was deliberately selected on the basis of the administrative positions in the General Directorate of Vocational Education / Iraq on the members of the community، who are managers، their assistants، department managers and divisions، as they are academically and professionally qualified and represent the level of senior and middle management that leads Work and workers in the directorate

After the researcher analyzed the data and tested the hypotheses, the main conclusion was reached and its content is: “There is a role for skilled leadership in its dimensions (open and closed) on administrative creativity represented by the dimensions (authenticity, flexibility, fluency, sense of the problem, ability to analyze) in the Iraqi education directorates. It was adopted the researcher used the questionnaire as a main tool for collecting data from the sample. The total sample amounted to (195) individuals. The measurement tools represented by the Cronbach alpha coefficient and the statistical description, which includes the arithmetic mean and the standard deviation, were used. Hypotheses were tested based on the simple correlation coefficient (Pearson) and the statistical program was used. (SPSS).

Abstract

The purpose of the current study is to determine the effect of marketing intelligence in promoting entrepreneurship in Jotun Modern Paints Company. The study was represented by two variables, including the independent variable, marketing intelligence in its dimensions (customer intelligence, market intelligence, product intelligence, competitor intelligence), while the dimensions of the dependent variable represented entrepreneurship with its three dimensions (proactive, innovation, risk bearing). The study population was represented in the Jotun Modern Paints Company and its branches located in the governorate of Baghdad. The intentional research sample, consisting of (65) individuals from the managers and workers of the above company, was also selected. The questionnaire was also used as a tool to obtain the necessary data that was prepared based on the ready-made measures after being subjected to it. In addition to the validity and reliability tests, the application (Microsoft Excel) and the statistical program (SPSS Ver.19) were used to enter and analyze the study data. The study presented a set of results, the most important of which was the existence of a positive relationship and a positive impact of marketing intelligence aimed at enhancing the entrepreneurship of the company throughout the study and research.

Abstract

This study aimed to explore the effect of using a sustainable balanced scorecard in the relationship between strategic cost management methods and strategic performance of Jordanian public shareholding industrial companies by shedding light on the most important modern administrative and accounting techniques used by advanced industrial companies in managing their costs and following up on the implementation of necessary corrective and preventive measures to enhance areas of strength and address areas of weakness in their strategic performance. The study population consisted of all employees in Jordanian public shareholding industrial companies. To achieve the objectives of the study, a questionnaire was developed and distributed to (205) individuals working in Jordanian public shareholding industrial companies. (158) questionnaires were retrieved, of which (146) were valid for analysis. To test the hypotheses, Structural Equation Model (PLS- SEM).

The study found that there is an effect of using a sustainable balanced scorecard in the relationship between total quality management method and strategic performance of Jordanian public shareholding industrial companies. However, the results of the study indicated no effect of using a sustainable balanced scorecard in the relationship between other strategic cost management methods (Target costing method, comparative measurement method) and the strategic performance of Jordanian public shareholding industrial companies. Based on the results of this study, the researchers reached several recommendations, The most important was: the necessity of Jordanian public shareholding industrial companies to enhance the implementation of strategic cost management methods, especially the target costing method, due to its positive effect on the use of a sustainable balanced scorecard. Moreover, it is essential to reconsider the application of comparative measurement method and work on its enhancement to be more effective in supporting the use of a sustainable balanced scorecard and improving strategic performance

Abstract

The research aimed to shed light on the most important reasons that led to the spread of expatriate workers in Iraq and their role in economic, development. The problem of the research was to know the most important reasons for the movement of expatriate workers and how this labor affects economic activity. The research hypothesis was that expatriate workers have impacts, whether Positive or negative on many macroeconomic variables such as employment, unemployment, and gross domestic product. The research was determined spatially in Iraq and for the period between 2013-2022. The research relied on the inductive approach based on the descriptive method. The most important conclusions reached by the research were the acquisition of expatriate workers on Most of the job opportunities are available in Iraq, especially after the openness that Iraq witnessed after 2003 AD, and employers have sought help from them significantly due to their low wages and the ability to work long hours compared to Iraqi workers. The most important recommendations were the necessity of developing laws that control the income of these workers, and imposing an income tax because a large portion of the income of these workers is transferred to their homes, which negatively affects the Iraqi economy.

Abstract

The research aims to identify the role of the information management environment in enhancing the knowledge management strategy. The research relied on the descriptive and analytical approach to complete the requirements of his philosophy, and the General Directorate of Education of Kirkuk was chosen as a community to implement the research through the individuals working in it. The research sample consisted of (40) respondents and the questionnaire was used as a A main tool for data collection, the analysis of these data was conducted using the (SPSS-V24) program, and the research reached a set of conclusions, the most important of which (there is a correlation and impact relationship for the information management environment and the knowledge management strategy at the micro and macro levels), and based on the conclusions reached, a presentation was made A set of proposals, the most important of which is (the need for the research sample organization to seek to employ information technology as a tool for managing the relationships between its units and managing the relationships between the organization itself and the relevant external parties).

Abstract

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

Abstract

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

Abstract

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

Abstract

This research aims to identify the contribution made by competition in helping young people implement their medium, small and micro projects, in order to ensure their success and achieve the desired goals, specifically in the early stages of establishing these projects. The research problem confirmed that many young people rely on the main pillars of competition (cost, quality, creativity, flexibility) in implementing their projects, but they do not have sufficient knowledge about their most important cognitive contents and how to invest them in competition with others. Accordingly, there is a cognitive deficiency more than a field deficiency in this field. As for the importance of the research, it was represented in presenting a set of proposals that contribute to enhancing the ability of the researched sample and society to invest in the relationship between competition and the success of youth projects (medium, small, and micro). Accordingly, this research aims to diagnose the reality of these two variables and discover the relationships of association and influence between them. To complete the research in its theoretical and field areas, the descriptive approach was adopted. The researchers also relied on a set of previous ideas in designing the questionnaire that was used in collecting data, after testing and adapting it to suit the Iraqi environment, which was distributed to a sample of young people with projects (medium, small, and micro) in the Shorjah area and the Arab market in Baghdad, numbering (376) individuals. The researchers also used measures of central tendency in processing the data from a statistical perspective using a set of tools available in the statistical program (SPSS.v23). These statistical tools provided researchers with a set of results that confirmed the application of the foundations of competition (cost, quality, creativity, flexibility), and youth projects (medium, small, and micro) to a high degree from a statistical point of view. Moreover, the foundations of competition contribute to a moral and statistical degree in enhancing the ability of youth to implement their projects and their success. Accordingly, the researchers recommended reviewing the world's experiences and the mechanisms that were adopted to encourage competition among youth, in addition to the support that was provided to them, whether materially or morally, and helping them build their various projects, and trying to transfer them to the Iraqi environment to invest their results and employ them in innovating various projects, whether (medium, small, and micro).

Abstract

This study aimed to demonstrate the impact of financial and operational risks on the profitability of Iraqi Islamic banks as of (2014-2019), where the study population consists of all employees of Iraqi Islamic banks, with a total of (8) banks. The sample of the study consisted of (50) individuals. Eviews software was used for statistical analysis, and the analytical descriptive statistical method was applied in this study. To achieve the study objectives, the following indicators were used to express financial risks: credit risk, interest rate risk, liquidity risk, and capital adequacy risk. The indicators below were used to express: With regard to financial performance (return on assets, return on equity), the difficulty of the research was the significant growth in these risks due to technological progress and the creation of new financial instruments, and the study found that financial risks had a harmful effect On the financial performance of the Iraqi banks. In the light of the previous results. The report concluded with a number of suggestions, the most important of which are: the need for Iraqi banks to implement a specific plan for risk management that improves financial performance, as well as setting up preventive and corrective internal control mechanisms. Credit grants are expanded.

Abstract

 The issue of drugs is a pressing concern that is gaining increasing importance globally due to its profound impact on communities and individual health. Drug use leads to a wide range of negative effects, affecting both physical and mental health, resulting in chronic health issues such as depression, anxiety, and heart diseases. Additionally, drug use is associated with an increased risk of infectious diseases, such as HIV and hepatitis, particularly among youth populations.

Furthermore, drug abuse contributes to family disintegration and rising crime rates, as addicts may resort to illegal activities to fund their habits, leading to an increase in thefts and other crimes. This phenomenon also erodes social relationships and heightens economic pressures on individuals and families.

Research indicates that the economic costs resulting from drug use encompass healthcare burdens, increased spending on social welfare programs, and loss of productivity. Addressing these challenges requires a comprehensive response from all stakeholders, including governments, civil society organizations, and the private sector.

This study reviews the social and economic impacts of drug use, providing a thorough analysis based on current research and studies. It also includes practical recommendations for improving prevention and treatment strategies, including enhancing collaboration among various institutions and developing effective educational and awareness programs.

Abstract

     Research aim to test effect of adopting proactive work behaviors in achieving strategic entrepreneurship. As research was applied in Directorate of Civil Status, Passports and Residence to test research hypotheses through a questionnaire prepared for this purpose. Research sample included (220) respondents intentionally, represented by (directors, heads of departments, directors of divisions, and unit officials in the directorate), research problem was represented in intellectual questions that describe a reality in which (proactive work behaviors and strategic entrepreneurship) are integrated, the most prominent of which was “Does the adoption of proactive work behaviors affect achievement of strategic entrepreneurship”. The research problem was manifested in the poor quality of services provided to members of society and its reliance on the electronic signal to accomplish most of the tasks of providing daily services to individuals or institutions alike. Importance of field research was evident in that it was applied in government security sector, which performs service security activity, which is one of important sectors because of its impact on the security and social aspects of the country. A set of statistical methods were used, the most important of which is the Pearson correlation coefficient by using (SPSS V.23) and structural equation modeling by using (Amos V.20). Research reached a set of conclusions, including presence of awareness among sample members about research variables, and that adoption of proactive work behaviors will achieve strategic entrepreneurship in directorate of research community. Research recommended a number of recommendations, including need to strengthen proactive behaviors to support excellence in providing services to members of Iraqi society and its residents, as an essential feature for sustainability of entrepreneurship of the Directorate, research community strategically.

Abstract

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

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

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

Abstract

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

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

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

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

Abstract

E-wallets play an important role in enhancing the size of financial technology in the country by providing a smooth and convenient way for individuals to transact online. E-wallets allow users to store their payment information securely and make transactions with ease.

This study aims to demonstrate the role and importance of these portfolios in supporting the economy in countries, especially in Egypt, by enhancing the volume of financial technology and increasing financial inclusion, which helps support the formal economy and increase financial culture, which is an important condition for improving the economic conditions in the country considering these rapid technological developments.

Abstract

This research aims to diagnose the mediating role played by reducing of cognitive conflict of human resources between managing the diversity of human resources and enhancing their strategic awareness towards their organization. As it is necessary to enhance the knowledge of human resources and reduce conflicts that may occur between them due to conflicting scientific and cultural orientations or backgrounds, In order to enhance their role in achieving their organization's current and future strategies. Therefore, the research problem referred to the decline in knowledge and awareness of the importance of reducing the cognitive conflict and its role in managing the diversity of human resources and enhancing their strategic awareness towards their organization. so the researchers tried to embody the importance of his research in providing treatment for this problem and enhancing knowledge related to these variables within the investigated organization by achieving a set of goals. The descriptive analytical approach was adopted in carrying out the research in its various parts. The questionnaire was adopted in collecting data by distributing it to a sample of (97) individuals working at Al-Rafidain University College, and the statistical tools available in the (SPSS-V21) program were used to process the data, which produced a number of results that confirmed the validity of the research hypotheses and the strength of the correlation and influence relationships. Among the variables discussed, the researchers recommended the need to develop the methods and procedures adopted in managing the diversity of human resources by looking at the experiences of developed countries in this field, and employing its results in reducing their cognitive conflict, and then enhancing their strategic awareness towards their organization.

Abstract

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

Abstract

A goal for this research focused on diagnosing and knowing the relationship and influences between strategic entrepreneurship in its dimensions: (entrepreneurship culture, entrepreneurial leadership, entrepreneurial thinking, and strategic resource management), and attractiveness in its dimensions: (attractiveness of the organization, intention, and stature) in Al-Zawraa Company, which is one of the formation companies of the Iraqi Ministry of Industry. The search was conducted for a sample of endodontic language (94) individuals. In it, the descriptive analytical approach was adopted, and the questionnaire was used as a main tool, and in order to reach the desired results, the research used the statistical programs (Microsoft Excel, SPSS V24, Amos 24), and the research reached several results, the most important of which is the presence of two influence relationships and a significant correlation between the independent variable strategic entrepreneurship With its dimensions and the responsive variable, organizational attractiveness, which reflects the critical importance of strategic entrepreneurship and its adoption to reach organizational attractiveness.

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 current study dealt with the issue of narcissistic leadership and its impact on organizational citizenship behavior. The level of the two variables was tested and studied in the Babel Education Directorate, and the research was applied to a sample of (105) individuals. The current research adopted the descriptive analytical approach, and the questionnaire was used as a main tool for collecting data and information.

The research sought to test the correlation relationships and influence relationships between the research variables. It has been based on empirical measures from previous studies, using a variety of statistical tools to analyze and process data and information using the necessary statistical packages through the simple correlation matrix, simple regression analysis and structural modeling equation to test the study hypotheses and the program (SPSS vr.23).

The research reached a set of results, including the high level of the two main variables (narcissistic leadership and organizational citizenship behavior) and the presence of significant correlations between them, and the presence of a significant effect of narcissistic leadership on organizational citizenship behavior, The behavior of organizational citizenship with its combined dimensions, which requires the management of the organization in question to choose leaders who stay away from this type of leadership, These results are in agreement with the research hypotheses.

Abstract

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

The research reached several conclusions, including:

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

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

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

Abstract

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

Abstract

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

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

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

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

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

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

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

Abstract

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

Abstract

The current research tries to test the nature of the relationship between experiential marketing in enhancing customer confidence and providing a model that can be applied in the Iraqi environment on a large scale. Formulating the research problem, expressed in the following question: Is there a relationship between experimental marketing and its dimensions in enhancing customer confidence? Therefore, the research seeks to study the sub-variables of experimental marketing and to show the extent of their contribution to gaining the customer's trust and to determine the type and nature of the relationship between experimental marketing and customer confidence. The researchers relied on the field study method and the descriptive analytical approach in completing the study and achieving its objectives. The researchers randomly sampled mall customers to conduct a survey of opinions using the questionnaire form, and the number of respondents reached (181) individuals. The data was analyzed using the spss v.26 statistical analysis program, and the structural equation was built by AMOS V.22. Appropriate statistical measures were used to test hypotheses. The research concluded that there is a relationship Impact and correlation between experiential marketing and customer confidence

Abstract

The interest of researchers and scholars, whether specialists or researchers in general, in studying everything related to drugs, the reasons for their use, their harms, their types, and methods of prevention, due to the seriousness of their use and addiction and their negative effects on human health and social life, in addition to the fact that they are a major cause of the collapse of societies. This study is complementary to a number of academic studies that included the dangers of drugs. This research shed light on the definition of drugs, their natural and synthetic types, and their harms. In the same context, the research discussed the main reasons for drug use, including economic, psychological, social, and others. The research also pointed to the effects of drug use and its harms on individuals, families, and society as a whole, from a physical, psychological, and social perspective. We pointed out the role of the family in educating children about its dangers, staying away from bad company, following up with them, solving their problems and listening to them, in addition to the role of educational institutions in raising awareness and education about the dangers of drugs, especially schools and universities, and providing aid and advice to students and cooperating with health and media institutions, civil society organizations and security agencies to reduce drug abuse and addiction. Among the important topics discussed in the research are methods of preventing drug abuse and addiction.

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

The research aims to diagnose the contribution of production scheduling rules in activating cyber production requirements and to determine the implications of this relationship at the level of the General Company for Electrical and Electronic Industries in Baghdad as a field of research, as manufacturing companies today face a major challenge represented by increasing complexity and responding to dynamic changes in addition to achieving short delivery times. As planning, control and scheduling mechanisms cannot deal efficiently under complex, dynamic and unexpected circumstances, this requires a move towards creative activities and problem solving using collaborative decision-making mechanisms between human and artificial intelligence. Therefore, a move was made towards creating requirements for the cyber production system that would have a positive impact. On artificial and human intelligence through trustworthy interaction and integration into the cyber production system. The research problem is demonstrated by answering the following question: Do production scheduling rules affect the activation of cyber production requirements in the researched company? To answer the research questions, reliance was placed on the descriptive analytical approach and on tools and methods for collecting data and information, represented by personal interviews and a questionnaire form that was distributed to 60 individuals working in the company, the research sample. The importance of the research is evident through its treatment of two variables that have become of great importance in our world today, as they It dealt with production scheduling as a tool for allocating resources and loading according to its rules, in addition to its endeavor to activate the requirements of cyber production, which is one of the applications of the fourth generation of industry and is consistent with artificial intelligence methods. In order to analyze the results of the practical side, a set of hypotheses were developed and tested in the company in the field of research using the statistical program. (SPSS VE 26) In addition to a number of statistical methods, the research reached a set of conclusions, the most prominent of which is: The existence of a significant correlation was achieved between production scheduling in terms of its rules (in general and individually) and cyber production in terms of its requirements (in general) in the company, the field of research, and this explains that the company’s management It was able to employ its rules to process requests and arrange work in an effort to enhance cyber production requirements. He presented a set of proposals, the most prominent of which are: increasing the company’s management’s interest in the field of research in production scheduling rules, deepening their importance, and enhancing investment in other rules according to customer requests by making adjustments to scheduling from time to time to avoid delays. In delivering products to customers.

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

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

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

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