Search Results for knowledge

Abstract

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

Abstract

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

Abstract

    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 was to diagnose the role that knowledge management capabilities (operations and infrastructure) contribute to the response of supply chains with their various components (the response of the operations system, the response of logistics operations, the response of the network of processors), the Traffic Directorate in Nineveh Governorate was the research field chosen for the Applied side of the research, and the research community was represented by the employees of this Directorate, and a random sample of the research community was selected intentionally from the research community who work directly in providing services for issuing official documents to citizens (issuing and renewing market the questionnaire was the main tool in data collection, as (100) forms were distributed, (91) of which were retrieved valid for analysis, the descriptive analytical approach was also adopted in the research, and the statistical software (Smart PLS 4) was employed, including some statistical tests in testing research hypotheses, and one of the most prominent results of the research was the presence of different levels of influence exerted by the variables lying in this research in the approved variables.

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 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 purpose of the research is to test the impact of knowledge management on empowering human resources in the Directorate of Youth and Sports in Dhi Qar. The research relied on the questionnaire as a main tool for collecting the necessary data needed to achieve the objectives of the research. The research community consisted of all managers working in the Directorate of Youth and Sports in Dhi Qar. The sample was taken. Randomly, (123) questionnaires were distributed to determine the level of application of organizational practices in the surveyed directorate, and (118) questionnaires were retrieved from them. The descriptive analysis method was also adopted, through the use of (SPSS V.28) program in analyzing the research data to answer questions and test hypotheses. search. The results of the research found that there is a statistically significant effect between knowledge management and its combined dimensions and the empowerment of human resources in the Youth and Sports Directorate in Dhi Qar. The research recommends the need for the directorate to continue activating the dimensions of human resources empowerment to give administrative and organizational staff the freedom to act and make decisions regarding their work.

Abstract

This research aims to analyze the role of empowerment strategies in achieving creative performance among employees of the General Company for Communications and Information Technology (GCIT), a vital government organization operating in a dynamic technological environment that requires continuous renewal and innovation. The research used the descriptive-analytical approach, and data were collected through a questionnaire distributed to a random sample of 140 employees, from which 137 valid questionnaires were retrieved for statistical analysis. The research focused on studying the impact of four dimensions of empowerment strategies: power, knowledge, information, and rewards, as independent variables, while creative performance represented the dependent variable. SPSS V.26 was used to test the hypotheses and study the impact of variables. The research results showed a significant positive effect for most empowerment dimensions in enhancing employees' creative performance, with the dimensions "power" and "knowledge" having the greatest impact. In contrast, the effect of "rewards" was low. The results confirmed that empowering employees cognitively and practically and providing a supportive organizational environment positively impact their ability to think creatively and devise new solutions. The study recommends adopting comprehensive empowerment policies within the company, creating a work environment that encourages creativity, and reconsidering incentive systems and information flow to enhance organizational performance and keep pace with the requirements of digital transformation.

Abstract

The study addresses the nature of the intertwined and integrated relationship between the organizational health of business organizations in the Iraqi tourism sector and strategic immunity, according to what these variables witness from the emergence of artificial intelligence with its capabilities and driving powers in supporting the organizational environment to predict potential risks and challenges during future periods, as well as increasing the level of transparency in the business environment and improving the integration of artificial intelligence in the organizational circle, starting from planning and passing through describing the nature of internal processes, reaching the achievement of targeted institutional goals. Thus, the three variables: artificial intelligence, strategic immunity, and organizational health are no longer just individual concepts, but have become institutionalized strategic tools prepared for the future.

One of the most important determinants of the current study lies in addressing an underexplored research area. To the best of our knowledge, there is a notable scarcity of prior studies that integrate strategic immunity, organizational health, artificial intelligence, and organizational culture within a unified framework. Existing Arab and international studies tend to examine these dimensions separately, rather than as interconnected drivers of digital organizational resilience.

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

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

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

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

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

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

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

Objectives of the Research

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

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

Abstract

The current research aims to identify the relationship between strategic agility and organizational dexterity by demonstrating the nature of the correlation between the two variables and determining the extent of the influence of the independent variable (strategic agility) on the dependent variable (organizational ambidexterity), at the aggregate level and at the sub-dimension level. The research problem was represented by the weak embodiment of strategic agility, as well as the lack of knowledge of its impact on organizational ambidexterity in private universities in Baghdad. The research adopted the descriptive-analytical approach, and the questionnaire was the primary tool for data collection. The sample size reached (178) respondents from private university employees. A number of statistical methods were used to extract results. One of the most prominent findings of the research was the existence of a statistically significant influence relationship between strategic agility and organizational dexterity at the aggregate level and at the sub-dimension level.

Abstract

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

Abstract

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

Abstract

The current research presents the idea of ​​using deep learning tools and employing them in financial aspects due to their significant role and ability to explore unobservable aspects in light of financial models governed by a set of restrictions, conditions and linear relationships. On the other hand, the nature of financial data that tends to be non-linear and suffers from the missing of monthly closing prices, which imposes a state of data loss. All of this provides preference for deep learning models, including the neural network tool. The research aims to estimate financial returns in light of the capital asset pricing model CAPM as a financial model and neural networks as a deep learning tool in addition to the mask & padding tool to address the problem of missing data. The knowledge gap was determined by the inability of the capital asset pricing model to explore hidden and invisible aspects and overcome non-linear relationships. The research sample consisted of 42 organizations listed on the Iraq Stock Exchange for the period from 1/1/2021 to 31/12/2024 with 60 observations. The research concluded that the neural network tool is able to overcome the determinants in light of financial models and provide accurate estimates of returns are close to estimates under the capital asset pricing model.

Abstract

The problem of research is responsible for the question: How important is the policies of Sudanese banks with the Forensic Reviews of Investment and Auditing of Islamic Financial Institutions from 2010-2020? The aim of this research is also aimed at identifying the following: The concept of monetary policy in Islamic banks accounting for Islamic financial institutions and the criterion of the forensic posts issued by the extent to which bank policies agreed with the Forensic Reviews of Accounting and Auditing of Islamic Financial Institutions "Study of Sudanese banks from 2010 2020. The search assumes that the policy policies are consistent with the criterion of the Shari'a for investment by the Accounting and Review of Islamic Financial Institutions. Projects funded in formulas with legitimate anti-investment standards. The bank's policy in the acquisition of clients is experienced in the management of projects financed in the formula of participation with the legitimate IPO standards and the Bank's policy is consistent to adopt the concept of business leadership through participation formats with legitimate ipments.

Abstract

This research aims to achieve Knowing how visual marketing affects costumer impression management is. The following questions were discussed: Are the dimensions of visual marketing available in the field of research? Does this affect the management of the visitors' impression??
After the theoretical knowledge of the research variables, the study was conducted on a number of (230) workers as a sample for the study from the community of about (1000) workers in the visitor cities of the Hussaini Holy Shrine in Karbala Governorate. The study tool (the questionnaire) was designed to measure the dimensions of visual marketing as well as the dimensions of managing the visitors ’impression. (230) questionnaires were distributed and (220) were retrieved and only one was not suitable for analysis due to lack of information.
The Statistical Package for Social Sciences (SPSS) program was used in measuring the relevant research variables through a study (mean, standard deviation, simple correlation coefficient), and the results of the study indicate a strong direct correlation between visual marketing in its dimensions (facility design, display window, Colors, lighting, and interior presentation) and managing the impression and its dimensions ( focusing on the supervisor, focusing on the self and focusing on work).
The study reached a set of conclusions, set of proposals and recommendations were put forward, the most important of which was the need to pay attention to visual marketing tools in order to increase the aesthetics of cities and improve the positive impression on the public of visitors.

Abstract

The research seeks to highlight the knowledge of the extent of financial and banking progress in the research sample banks, especially in light of the current global financial conditions, which are characterized by their progress and technological acceleration, In providing its services in conjunction with global openings, which encouraged the researcher to focus on studying and linking the variables of digital finance and financial stability in banks in general and the researched in particular because of these two variables, Of the importance and impact on the work of banks and the progress of their business, the questionnaire was used as a main tool in data collection, and the statistical program (Spss-Ver 23) was adopted to analyze and test research hypotheses, The researcher reached a set of conclusions, the most important of which is the existence of significant correlations and influence with positive statistical significance between digital finance and achieving financial stability in the surveyed banks, Several proposals were proposed, most notably increasing interest in digital finance mechanisms in the future to keep pace with rapid global financial developments.

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

Monopolistic practices in Iraq’s dietary supplement and health food markets have created a dual burden: rising prices and declining quality. These dynamics limit consumer access to essential nutrients and compromise public health outcomes. Dietary supplements and fortified health foods are essential in preventing deficiencies and addressing gaps in nutrition, especially in fragile health systems such as Iraq’s, where decades of conflict and economic sanctions have undermined food security and health infrastructure. Yet, monopolistic control by a handful of distributors has led to inflated costs, restricted availability, and potential risks of counterfeit or substandard products.

This study evaluates the effects of monopolistic structures on consumer health by examining the availability, pricing, and quality of dietary supplements and health foods in Iraq. Employing a mixed methods approach, it combines quantitative price analysis with qualitative interviews to capture consumer experiences and expert insights. Findings are expected to reveal significant disparities in accessibility and quality when compared with international standards.

The study contributes to both academic discourse and public policy by filling a critical knowledge gap about how monopolistic practices in Iraq’s health-related markets affect consumer well-being. It offers evidence-based recommendations for policymakers, regulators, and public health stakeholders to promote market fairness, improve access, and safeguard consumer health.

Abstract

Quarterly data were used, with (48) views, and a research problem was posed: Are the expected digital contributions to raising levels of financial inclusion addressed through the quality of digital financial services provided to a sample of the Arab countries under study for the period 2011-2022? The aim of study to shed light on the most important concepts, basics and emergence of financial digitization and financial inclusion, specifically the quality dimension and the extent to which it is affected by some indicators of financial digitization and attempt to disentangle some of the closely related concepts, as well as building a quantitative model capable of clarifying the size, impact and analysis of some indicators of financial digitization represented in (the procedure Or receiving digital payments for those in secondary education +15MPS, making or receiving digital payments for those in primary education or less (MRE), creating digital payments for adults over 25 years of age (MRA), creating digital payments for youth between 15-24 years of age (MRB), in the dependent variable represented by: , Quality/Education, represented by borrowing for health purposes (BHP), and Quality/Age, represented by the number of inactive accounts +15 NIA) by explaining its impact on the financial inclusion dimension (quality(

The ARDL model using the statistical program (Eviews 10) showed that there is a and (significant relationship) between the indicators of financial digitization and financial inclusion, represented by the quality dimension and the models that were tested and based on the global financial inclusion database The Global Findex Database 2021. study reached a set of Conclusions and proposals: Perhaps the most important of them is that the results of the short-term tests were consistent with the long-term results for the two variables with the same interpretation. The compatibility may also be due to financial theory and that those who are younger within this classification have new trends and care by parents for financial awareness and financial knowledge.

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

الجامعات العصرية اليوم لم تعد تقتصر على التعليم ، بل امتد دورها للمساهمة في الناتج المحلي الاجمالي ووضع أسس بناء مجتمع المعرفة للمستقبل.

وقد شهد العقد الأخير في التعليم العالي العالمي تحولاً جذرياً في النظم الإدارية الجامعية والثقافة التنظيمية لتواكب العولمة والمكانة الدولية بين المؤسسات التعليمية ، وشاع الانسحاب الجزئي من الاعتماد على الدعم الحكومي الكامل، والخدمة المحلية إلى الاستثمار المعرفي والتسويق الدولي.

هذا المفهوم الجديد الذي بدأ يتشكل علمياً في بداية الألفية الجديدة ، الذي يدعو إلى أن أحد أهم الأدوار الرئيسة للجامعة الريادية ، المساهمة في التنمية الاقتصادية من خلال إطلاق المشاريع الابتكارية المنتجة.

ان الجامعة الريادية Entrepreneurial university هي الجامعة التي يمكنها الابتكار والتعاون واغتنام الفرص والاستجابة بنجاح للصعوبات.

وستتمكن الجامعات الريادية من البقاء في سوق تنافسية للغاية ، إذا كانت لديها خطط واضحة لإثبات التميز في التدريس والبحث العلمي وريادة الأعمال.

كما تسعى الجامعات الريادية إلى أن تصبح جامعات "قائمة بذاتها" تلعب دورًا مهمًا وتقدم وتدعم مختلف تدابير الدعم لأنشطة ريادة الأعمال من خلال التعاون الوثيق مع الشركاء والشبكات مع مؤسسات القطاعين العام والخاص من خلال الاستثمار في رأس مالها الاجتماعي من أجل تسهيل إنشاء واستثمار المعرفة والتكنولوجيا.

وتعرف الجامعة الريادية على انها الجامعة التي تركز على التأثير الاقتصادي للمساهمات المجتمعية، وتنمية ريادة الأعمال في التعليم، وتسويق البحوث.

فيما يعرف التعليم الريادي بأنه: مجموعة من الأنشطة تهدف إلى رعاية العقليات والمهارات الريادية، كما يغطي مجموعة واسعة من جوانب أخرى مثل ( توليد الفكرة، النمو، والابتكار، فينبغي على التعليم الريادي ان يطور قيم ومعتقدات واتجاهات الطلبة، بحيث ينظرون لريادة الأعمال كخيار جذاب للعمل .

ويمكن القول بأنه جملة من أنماط التعليم المنتظم، الذي يقوم على تعليم وتدريب المشاركين في برامج التنمية المختلفة، والمتمثلة في وضع برنامج توعوي بأهمية الريادة ومن ثم تأسيس وتطوير مشروعات الأعمال الصغرى؛ فتسهم هذه الأساليب التعليمية لتزويد المشاركين بحزمة من المهارات المتعلقة بالريادة وتحفيزهم لمزيد من التعلم والإبداع والثقة في الذات.

وبذلك فأن التعليم الريادي يهدف غلى تطوير الابتكار والمبادرة لدى الفرد، من خلال المشاركة في بناء المعرفة عن طريق اكتساب المعلومات وتوليدها ومعالجتها، ليصبح الفرد بارعًا في بيئته، ويقدم مقترحات عمل قيمة لنفسه ولمجتمعه، ويسعى للاستفادة من الفرص الجديدة.

ويمكن بيان الدور الأساسي الذي يمكن أن يؤديه رواد الأعمال في بناء اقتصادات الدول وتنمية قدراتها التنافسية العالمية. ففي أمريكا ذاتها تحقق مشاريع رواد الأعمال الصغيرة ما يزيد على  47%من إجمالي المبيعات الكلية ، ويزيد عددها على 22 مليون مشروع صغير، كما تقوم بتوظيف نحو  53%من القوى العاملة، وتسهم بما نسبته  50%من الناتج المحلي الإجمالي الأمريكي.

وتصل هذه المساهمة إلى 43% في كوريا الجنوبية و 56%في تايوان و 60%في الصين و 70% في هونج كونج في حين لا تتجاوز مساهمتها  28%في السعودية.

وتعد تلك المشاريع أساسا لتطور الدولة ونمو اقتصادها وتنافسية موقعها الدولي. وقد أوضحت الإحصاءات المنشورة في عام 2019م أن إجمالي الإنفاق على ريادة الأعمال في الولايات المتحدة تجاوز (1.7 مليار) دولار ثم قفز هذا الإنفاق ليصل إلى (2.3 مليار) دولار عام 2021.

إن الهدف الرئيس للتعليم الريادي في الجامعة، هو إعداد جيل من الرياديين والمبدعين في مجال الأعمال، يقدمون إبداعًا على شكل منتج أو خدمة، أو عملية أو مدخل جديد من الأعمال أو مشروع جديدًان أو اختراعًا او اكتشافًا، وقد حددت الأهداف التفصيلية والفرعية للتعليم الريادي في الجامعات على النحو الاتي:

1. زيادة وعي الطلبة حول التوظيف الذاتي.
2. بناء اتجاهات إيجابية للطلبة نحو الريادة، وتعزيز الروح والنزعة الريادية وإثارة الدافعية لدى الطلبة لبناء تصور أفضل لمهنة المستقبل.
3. تطوير السمات والمهارات الشخصية للطلبة، تساعدهم لبناء قاعدة للتفكير والسلوك الريادي.
4. تعزيز التنمية الاجتماعية والاقتصادية في المجتمع، من خلال عمليات التحديث والتجديد التي يحدثها الرياديون في جميع المجالات التي سيعملون بها في المستقبل.
5. تعزيز مهارات بناء العلاقات والاتصال الإيجابي في بيئة تربوية لمهنة المستقبل.

Abstract

The process of statistical analysis is one of the most important problems facing most researchers in choosing the appropriate statistical method for statistical analysis in scientific research. The purpose of this research is to provide a mechanism that allows the choosing of appropriate statistical methods and measures to process data of any type or Its nature and to be able to apply them skillfully in statistical analysis. Where the method of selecting statistical measures depends on specifying the goal of the research and the hypothesis of the research that the scientific researcher wants to prove, such as if he wants to indicate the type and nature of the relationship between the variables or indicate the effect of a variable on another or needs to study what the phenomenon will be in the future, as well as the researcher to determine Its data type (where it is possible to classify it by its type, its level of measurement, or by the number of samples taken or by the number of variables) used in the research, as the nature of the data is what determines the type of statistical scale used, and to test the search data to indicate whether it is possible to apply to it Parametric and nonparametric.
The researcher designed an electronic questionnaire as a tool to collect information and distributed it randomly electronically (due to the existing ban due to the Corona pandemic) to Teaching staff Iraqi universities and institutes to show the most important problems of statistical analysis, and (100) forms were chosen after excluding the forms that were filled by professors who specialize Statistics as well as those who specialize in Arabic (because most of their research is theoretical and do not need statistical analysis in their research), and where most of the answers of research community Medium knowledge by statistical measures, their advantages and conditions of use, and they applied what they found followed in previous research, which is a large percentage. Or they depend on the specialists and also we find that most of the sample members want to learn the basics of statistical analysis and how to choose the best scale in the statistical analysis of scientific research. The researcher suggested to the scientific researcher to set the research goal and hypothesis first, and then determine the type of data used in the research, and then choose the appropriate scale for the type of their data and not rely on similar previous research.

Abstract

     This study examined the reality of marketing orientation in achieving customer loyalty. It is (There is a Significant effect relationship between the marketing orientation and customer loyalty in the General Company for Cotton Industries) and it represents the research community in the General Cotton Industries, where the sample consisting (of 110) persons was chosen. The study used several statistical methods to process and analyze data using the program (SPSS), these statistical methods are (arithmetic mean and standard deviation, stepwise). Based on the measurement and diagnosis of the study variables and the testing of the study hypotheses, the study reached a set of conclusions, most notably, the management of the General Company for Cotton Industries viewed marketing as a secondary function limited to promotion, advertising and lack of knowledge of the realities of marketing as activities to recognize the market's needs for industrial products and how to provide them.

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 aimed to identify areas of benefit from smart linguistic models (ChatGPT as a model) in accounting and auditing. The research used the descriptive approach to describe areas of benefit. Data was collected from ChatGPT, where a set of questions were asked and analyzed by topic. The research concluded with a set of results, most notably that the areas in which ChatGPT is greatly beneficial in accounting and auditing in general are: assistance in data entry and accounting guidance, assistance in preparing reports and budgets and setting estimates, research into international accounting standards, legislation and laws, analysis and interpretation of data, assistance In planning the audit process, organizing working papers, researching international standards for external and internal auditing. As for the areas in which ChatGPT does not provide significant added value in accounting and auditing, they are when the cases are complex, complex, and have many details, and require knowledge of the legislation and laws in a specific sector or country, or when the cases require an in-depth assessment of risks or analysis of large-scale data. Evaluating the internal control of a particular company.

Abstract

The present study aims at accounting for the holistic marketing's role in Its four dimensions (integrated marketing , internal marketing, relationship marketing and performance marketing) in the customer's value, in its five dimensions:- quality , price, sentimental value, social value, reputation . The present study hypothesizes that the private universities concerned do not have the real understanding and comprehensive recognition as regards the two concepts of holistic marketing and customer's value.The research variables have been chosen due to their newness and importance, besides their application in the Iraqi environment. Two hypotheses have been suggested in this study: - hypothesis one: there is no correlation of statistical value between holistic marketing and customer's value; - hypothesis two: there is no effect relationship of statistical value between holistic marketing and customer's value. The study was conducted in five private colleges: Al-Turath College, Al-Rafidain College, Al-Maamoun College, Al-Mansour College, and Baghdad College of Economic Sciences. The number of students in these colleges is 24,535 male and female students, and the research sample is (400) male and female students. Data were collected through a questionnaire and personal interviews. The statistical software used to analyze the collected data is SPSS-V.24.
The main findings of the study are there is a positive correlation and effect relationship between holistic marketing and customer’s value; the variable most connected with the customer's value is the performance marketing and the variable most effective for the customer's value is integrated marketing. The study recommends that Private colleges under study should organize symposiums and workshops, give lectures, etc. to acquaint their employees and personnel with the importance of holistic marketing. These colleges should build in their personnel organizational knowledge of the philosophy of holistic marketing to make them adopt this concept in their daily dealings. The philosophy of the higher Administration and the philosophy of holistic marketing should go in coordination with each other. Due importance should be given to the customer's value achieving a high level of this value is a guarantee to achieving the goals targeted by these colleges

Abstract

Actuarial accounting is one of the modern administrative concepts that has achieved remarkable success in all fields and various fields that dealt with actuarial science as a main study in its administration, especially insurance companies, as actuarial science aims to develop and increase the performance of insurance companies on an ongoing basis and keep pace with changes and events that occur suddenly or unexpectedly. On the other hand, actuarial accounting seeks to find solutions to the problems facing companies at the present time or to predict future events and the risks surrounding them according to statistical and mathematical analysis, which contributes in one way or another to reducing the financial losses of companies or reducing those risks. In this context, the research set out to study the impact of actuarial accounting in increasing he quality of accounting information in Iraqi insurance companies, which will lead to improving performance, providing better services to shareholders, and managing profits in an optimal manner.

The study was applied in Iraqi insurance companies by selecting a sample consisting of (102) accountants working in those companies to measure the role of actuarial accounting as an independent variable and to increase the quality of accounting information as a dependent variable. The researcher used the questionnaire form as a tool to collect the information necessary to analyze the research variables and demonstrate the impact and correlation using the statistical program (spss-ver27). The researcher reached a set of conclusions, the most important of which are: Actuarial accounting is one of the modern sciences that uses statistical, mathematical, financial, and economic sciences to provide an appropriate climate for investment, maximize the value of the economic unit, and ensure its survival. The most important thing recommended by the researcher is: Scientific and professional bodies such as the Accountants Association and other unions should hold seminars, workshops and introductory conferences on actuarial accounting as a new field of accounting knowledge and its importance in increasing the quality of accounting information.

key words: actuarial science, quality of accounting information, Iraqi Insurance Companies.

Abstract

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

Abstract

This research adopts a model that is reflected in its main objective on studying the concept of ethical leadership and its role in improving the performance of teaching staff in relation to ethical leadership behaviors and proving its relationship to teacher commitment.

 To achieve this, the research scale was built based on the dimensions of ethical leadership and performance by constructing a questionnaire (research tool), which consists of 20 questions divided equally on each dimension, which was aimed first at the perception of ethical leadership and the factors that affect ethical leadership as well, as well as improving performance among The research sample. The research presents the fundamental importance in exploring the perception of the teaching staff in the judiciary of knowledge of ethical leadership practices and their role in improving their performance and to what extent the dimensions of ethical leadership or behaviors and influence on their ethical leadership practice are related. In order to reach the objectives of the study, by relying on the analytical descriptive approach, the data was collected in a comprehensive inventory method, as it was applied to the teaching staff in a number of schools in the district of science in Salah al-Din governorate, which represents the research community. The number of distributed questionnaires reached (140) questionnaires, (112) of them, or 80%, which represents the approved sample of the study valid for statistical analysis, and it was analyzed according to the statistical analysis program SPSS.V22, based on the statistical indicators (arithmetic mean, standard deviation, percentage of difference factor and T-test).

The study came out with several conclusions, the most important of which is that: (a) ethical leadership positively affects the performance of teaching staff, (b) school leadership plays a positive role in promoting ethical behaviors among its educational cadres, and the study made several recommendations, including: Strengthening the moral qualities represented by justice, cooperation, firmness and trust Self-leadership of the surveyed schools as it governs their relationship with others and improves the level of individual and overall performance in the organization.

Abstract

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

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

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

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

Abstract

This study sheds light on new methods of dominating young people through the use of social media platforms such as Facebook, YouTube and other platforms to market audio clips that act as psychotropic drugs after getting used to listening to them, which then causes hallucinations and loss of psychological and physical balance, which requires enriching scientific knowledge about them, which opens the way for more research efforts, and proving its hypothesis that focuses on the importance of awareness and therapeutic tactics (such as the role of the family, school, and government agencies) in order to consolidate strategies to combat organized crime, which necessitated dismantling the nature of digital drugs and explaining their most important types and how to market them through the misuse of the GPL feature, and exposing their psychological, social, and technical causes and stating their psychological, social, economic, and sensory risks, then clarifying the most important solutions inherent in the tactics of reducing and limiting the drugs under study and their negative effects, so that the study comes out with a number of conclusions and recommendations, the most important of which is empowering legislative and judicial bodies and law enforcement with the necessary skills and tools to combat digital drug crimes effectively, as well as achieving balance The healthy balance between screen time and social time is compounded by the effort to create parent forums and online communities to share experiences and advice.

Abstract

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

Abstract

The research dealt with the dimensions of marketing strategies as an independent variable with its four sub-dimensions (pricing, distribution channel management, marketing communications, market planning) and customer prosperity as a dependent variable, A sample of managers working in the Ministry of Commerce was selected. The research relied on the opinions of (136) managers. The problem of the research was diagnosed through the field coexistence conducted by the researcher in the ministry, which lies in the weakness of marketing strategies, so the dimensions of marketing strategies were proposed in addressing the weakness of the customer’s prosperity, due to the department managers’ lack of sufficient knowledge of the dimensions of marketing strategies on the one hand and its close relationship to the prosperity of the customer on the other hand. The research sought to achieve a set of goals, the most important of which are: clarifying and presenting the concepts related to marketing strategies and customer prosperity in the Ministry of Commerc , and standing on the basic dimensions that make up the concept of marketing strategies and customer prosperity in the Ministry of Commerce, with a focus on the most important dimensions. The research relied on the analytical descriptive approach, and to achieve these goals the researcher used the questionnaire in the practical aspect of the research, as well as the research and studies that are related to the topic of research in the theoretical aspect with reliance on the (SPSS) program in testing and analyzing the impact hypotheses and the relationship between the research variables. The research reached a set of conclusions by testing and analyzing the hypotheses adopted by the research, and the research concluded with a set of recommendations that, if adopted, could contribute to activating the dimensions of marketing strategies.

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

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

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

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

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

Abstract

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

Abstract

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.