Search Results for right-to-education

Abstract

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

Abstract

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

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

Abstract

The study aimed to study and diagnose the nature of the relationship between accounting education practices and the process of developing the level of accounting culture for universities output. The study was based on a main hypothesis that states the existence of advanced accounting educational practices at the theoretical & practical level and provision of all human , physical capabilities to achieve this purpose, may reflect in achieving a set of positive results, the most important of which is to support the local labor market with a group of accountants who possess the highest possible level of accounting culture and who can be relied upon to accomplish the accounting tasks and duties assigned to them in the best possible way. Three sub-hypotheses have been derived and formulated that emphasize, the existence of a moral correlation with statistically significant between advanced accounting education practices at the theoretical & practical levels applied in universities and the process of developing, raising the level of accounting culture for accountants. In order to accomplish the aims of the study and test the validity of the hypotheses related, a group of professors in accounting sciences serving in the accounting departments of Iraqi governmental universities for the academic year (2020-2021) , a group of graduates accounting departments of Iraqi universities for the academic years (2010-2020) and employers serving in a group of governmental and private banks in Iraq were selected to represent the study sample, by designing three questionnaires distributed to each group in a stratified random way , then in order to analyze the data collected and measure the relevant variables of the study, a set of relevant statistical methods and procedures was selected and adopted.
The study reached a set of conclusions and recommendations, the most important of which are that modern accounting education practices are not the only tools or source for developing the level of accounting culture, as there are other sources of accounting culture, including the accumulated experience of practicing the accounting profession, the accounting media represented by means of accounting communications, cultural publications, and scientific issued of accounting councils responsible for presenting accounting concepts and ideas to society in general and the accounting community in particular, despite the multiplicity of these sources, accounting education practices remain the main and most influential source for the accounting profession, which requires the availability of efficient staff of accounting to ensure accurate application and correct interaction by students, in addition the study recommended the necessity to achieving an acceptable level of compatibility between curriculum , procedures applied by scientific accounting departments and accounting legislation , rules issued by Professional accounting councils and boards in order to contribute in developing the level of accounting culture for universities output in accordance with the requirements of the labor market's needs and wishes in the best possible way.

Abstract

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

Abstract

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

Abstract

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 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

The research aims to identify the scientific and practical requirements that contribute to the success of the faculty members' tasks in the use of electronic accounting. To reach the objectives of the research, 47 questionnaires were distributed to accounting professors in Iraqi universities electronically to measure the extent of their use of electronic accounting in teaching the various accounting subjects and their compatibility with the quality standards of education, and distributed 157 questionnaires to the graduates of accounting departments in Iraqi universities electronically to measure their use of information technology And the extent to which they received electronic accounting education during their studies. The two researchers recommended the need to develop e-learning skills for teachers to achieve the quality of accounting education and give great attention to the subject of electronic accounting and inclusion in the courses of different stages by the accounting departments in Iraqi universities because of their effective role in the development of skills graduates and qualify them correctly in the labor market.

Abstract

This study examines the role of university 0.4—a conceptual framework integrating technology, accessibility, and inclusive policies—in upholding the right to education at Al-Mustaqbal Private University, the research assesses how digital transformation, adaptive learning systems, and institutional policies contribute to equitable access, quality education, and student success. Data was collected via surveys (N=73 faculty), interviews with administrators, and analysis of academic performance metrics. Findings suggest that University 0.4 initiatives, such as virtual classrooms, AI-driven support tools, and financial aid programs, significantly reduce barriers for marginalized groups, including low-income and disabled students. However, challenges like digital literacy gaps and infrastructure limitations persist. The study concludes with recommendations for scaling University 0.4 innovations to align with SDG 4 (Quality Education) and national educational rights frameworks.

Abstract

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

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

Abstract

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

Abstract

This paper examines the potential transition from traditional budgeting to performance budgeting (PB) in Iraq, with a focus on the Government Program (GP). It explores the historical underpinnings of budgetary practices in Iraq, critiques the limitations of traditional budgeting, and delineates the potential of GP as a catalyst for the implementation of performance budgeting. The study utilizes a qualitative approach, analyzing policy documents and drawing parallels with global trends and empirical studies to assess the adaptability of performance budgeting in the Iraqi context. The findings suggest that GP embodies the foundational elements of performance budgeting. The study concludes with strategic recommendations for successful performance budgeting implementation in Iraq.

Abstract

    The importance of the current research stems from clarifying the effect of soft power as an independent variable in achieving job satisfaction as a dependent variable, as the research seeks to how to benefit from the methods of rational decisions by decision makers in order to consolidate the principles of job satisfaction among workers in a governorate education directorate,  The descriptive analytical approach was adopted to complete the research, as a number of main and sub-hypotheses were tested to indicate the relationships of correlation and influence, and answers to the questions of the research problem were reached, as an intentional sample was chosen, represented by (36) decision-makers in the Governorate Education Directorate  Anbar, the questionnaire was adopted as a main tool for collecting information, as the information was analyzed and processed according to the statistical program (SPSS), and the means represented by the arithmetic mean, the weighted standard deviation, and the relative importance were used.  Anbar in the process of communication and communication between the members of the organization. As for the most prominent recommendations of the research, the organization should encourage the spirit of teamwork among the members of the organization in order to reach the desired goals.

Abstract

The significance of this research lies in its integration of two key variables: first, innovative marketing, which represents a flexible marketing model that offers companies new methods to present their products and services by introducing changes in how the product or service is delivered, as well as in the channels used for transmitting marketing messages; and second, customer satisfaction, the understanding and analysis of which is essential for maintaining customer loyalty and, consequently, preserving and increasing the company’s market share.

The aim of the study is to explore "The impact of innovative marketing on enhancing customer satisfaction." The research problem was formulated through a set of key questions, most importantly: Does innovative marketing have an effect on achieving customer satisfaction?

To collect the necessary data, the research relied on a questionnaire as the primary tool. The study targeted the Scientific Pharmacist Office, which serves as a marketing agent for Samara Drug Industry Company and several other pharmaceutical companies across different regions in Iraq. A random sample of 65 employees working in the company was selected. Data were analyzed using SPSS v24.

The study reached several conclusions, the most notable being:
“The data analysis revealed that the company’s management pays considerable attention to the dimensions of innovative marketing, with the highest levels of attention focused on promotional innovation and distribution innovation, which in turn contributes to achieving customer satisfaction.”

Among the most important recommendations:
“The company should be proactive and quick in providing new and distinctive products to ensure customer satisfaction, which would increase its market share and guarantee its sustainability in the market.”

Abstract

The research aims to measure the impact of the recruitment strategy in its dimensions (planning the recruitment strategy, implementing the recruitment process, evaluating the recruitment process) on the superior performance of employees in its dimensions (cooperation and sense of responsibility, initiative and creativity, achievement)The General Directorate of Vocational Education and its affiliated departments in Baghdad, which is one of the departments of the Ministry of Education, represented a field of application, as a sample size of (70) was identified, representing department directors, their assistants, and people officials in the directorate. Based on the data collected through the sample answers by preparing a questionnaire for this purpose, which consisted of (50) paragraphs that covered the research variables and their sub-dimensions. The research adopted the descriptive analytical method, and the research used the statistical program SPSS v.26 and the Smart pls program v.3.3 to reach the most prominent result represented in the impact of polarization strategies on the superior performance of employees directly, and the interest of the General Directorate of Vocational Education in the superior performance of the employees, which prompted it to direct polarization strategies to improve it directly, the researcher used statistical methods:( natural distribution test,  mean, Standard Deviation, Coefficient of Variation,  relative importance, CFA analysis, multiple regression coefficient, Path Analysis)

Abstract

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

Abstract

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

Abstract

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 disparity in employee salaries across different ministries and departments raises questions, discomfort, and feelings of injustice, especially among employees with lower salaries in some ministries compared to their higher-paid counterparts in other ministries. These reasons stem from social factors, followed by economic factors. The prices of goods and services are determined by the size of the employee group with higher salaries, especially if a large group raises the prices of goods and services through their greater purchasing power. Consequently, it becomes difficult for employees with lower salaries to live comfortably, creating economic and social disparities among employee groups. This, in turn, impacts economic and social development. All these reasons prompted me to give great importance to writing this vital and important research, as I focused on analyzing several important indicators, most notably the cost of living index, which measures the minimum cost of living in Iraq, which helps us in formulating a minimum wage policy, and the private sector wage value levels index, which shows the minimum and maximum limits of private sector employee wages according to a labor market survey in the private sector in Iraq, where I concluded that one of the most important factors for labor market stability is the convergence of wages between employees in the private and public sectors, which ends the prevailing reality of the preference of wages for employees in the public sector over their counterparts in the private sector, and we reach a stage of equal demand as much as possible for job opportunities in the two sectors. The index of the total ratio of public sector employees’ salaries to revenues, which shows the high and dangerous percentage that salaries constitute of the country’s total revenues, which must be reduced and controlled, and the index of the ratio of the number of beneficiaries of public sector salaries to the population and labor force, which also constitutes a high percentage, most notably the increase in the number of new appointments that have plunged the country into a state of disguised unemployment and the inclusion of new categories in social welfare salaries, which has burdened the government and forced it to withdraw from the investment budget. In addition to the operating budget for these salaries, the average employee share of the total public sector payroll index (AEI) represents the average salary that should be taken into account when constructing the public sector salary scale. Analyzing these indicators leads us to an important point of convergence that enables us to formulate a clear policy for building a fair and balanced salary system and scale.

Abstract

The current research aims, through its chapters, to verify the relationship of influence between the dimensions of the independent variable (IT governance) and the dimensions of the dependent variable (institutional excellence). The research problem was defined in a main question: Is there an impact of IT governance in achieving the European model of excellence in the ministry? The research was applied in the Ministry of Higher Education and Scientific Research in (the Scientific Supervision and Evaluation Authority, Information Technology Department). The researcher relied on the descriptive analytical approach in completing this research by using a questionnaire to collect data from a sample of (148) people, which represents 61% of the community, which numbers (241) employees in (the Scientific Supervision and Evaluation Authority, Information Technology Department). The research reached a set of conclusions, the most prominent of which was the Ministry’s noticeable interest in its institutional excellence, which prompted it to adopt IT governance in general. The most prominent recommendations were the need for the Ministry to focus on improving its institutional and corporate resources, which increases its ability to exchange scientific expertise with institutions in other countries

Abstract

The purpose of the current study is to know the nature of the relationship between soft leadership and dignity in the workplace for a sample of employees of the Babylon branch of the Textile Industries Company. Using the stratified random sampling method, the researchers distributed 134 questionnaires to a number of employees of the Babylon branch of the Textile Industries Company. The number of returned questionnaires was 131, while the number of questionnaires valid for statistical analysis was (128) questionnaires, at a rate of (97%). Then the data were analyzed using both SPSS v.23 statistical programs. The review of previous literature showed that there is no explanation for the nature of the relationship between soft leadership and dignity in the workplace in organizations in general and in the organization under study in particular. The results showed the existence of an effect between the study variables, which is the existence of a direct effect of soft leadership on dignity in the workplace, as well as a link between soft leadership and dignity in the workplace. Due to the lack of studies that attempted to know the nature of the relationship between (soft leadership, dignity in the workplace), this study came to address a realistic problem that directly affects the organizational environment of a sample of employees of the Textile Industries Company, Babylon branch.

Abstract

This study aims to demonstrate the impact of announcing the distribution of dividends in light of information asymmetry and in light of the phenomenon of terrorism for the purpose of predicting stock prices for companies listed on the Iraqi Stock Exchange. The study was applied to a sample of various market sectors, taking into account the diversity in the sectors, which included  Mosul Dam Company that met the conditions of the study, which identified the companies that distributed dividends for two consecutive years (2014-2015), and the event study method was used with a (40) day event window with a period of (20) days before and after the event to measure the information asymmetry, as the forecasting method was adopted to identify the effects. The future of the dividend decision depends on investors' decisions in light of conditions of instability. In addition, two statistical methods were used to test the study's hypotheses, namely the regression analysis method and the scenario method. The study reached a set of conclusions, the most important of which is the possibility of achieving extraordinary returns by relying on the informational content of the dividend dividend. There is also a significant impact Statistical significance for the dividend decision due to information asymmetry. The scenario method contributes to predicting stock prices better than the traditional method. One of the most important recommendations reached by the study is the necessity of adopting scientific methods to measure the impact of market-related terrorist events on the accuracy of financial results, especially the use of mathematical models to measure the impact. Market events on stock prices. It is also preferable to adopt the scenario method in predicting stock prices and financial performance and adopt it as a model that provides multiple options for financial decisions, in addition to not being satisfied with the extraordinary return as only one tool for making investment decisions, but rather other factors such as risk must be taken into account.

Abstract

This research aims to 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 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

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

This research aims to highlight the role of human resource training in improving productivity within the animal wealth sector. The theoretical aspect of the research addresses the topic of human resource training as an independent variable, and artificial insemination/animal wealth department as a dependent variable, with 70 employees.

A questionnaire was used as a data collection tool and distributed to the research sample of employees. It contained a set of questions for the research variables, formulated according to a five-point Likert scale, for employees to answer. The data was analyzed using simple linear regression and Pearson correlation coefficient via SPSS V24 software to determine the nature and type of correlation and the impact between the studied 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

Sustainable supplier selection is an essential part of the decision-making process in sustainable supply chains. This choice is focusing on social, economic, and environmental criteria in evaluation of suppliers. Sustainable supplier selection approaches have used both qualitative and quantitative data. Therefore, it is meaningful to use scientific methods that treatment both quantitative and qualitative data, as well as multiple criteria. 

Analytical network process (ANP) is a one of the important multi-criteria decisions –making approaches.  Also, the ANP technique is a general form that allows possible independency among criteria factors. This paper aims to select the best suppliers using an (ANP) approach which helps decision-makers to reach the best strategy with correct decisions. Using ANP each criterion has its assign weight, which reflects its importance for the process of comparison between alternatives to suppliers. The presented approach consists of the three main steps:  the first step is to identify the criteria used in the comparison process between suppliers, the second step is to identify the decision matrix using AHP and the third step is to construct the super matrix and limiting super matrix and compare between the alternatives, and rank them from the best to the worst through using ANP. This work has used the data as in [30] which represents data for a company that has four suppliers and five criteria. The results show that the best supplier is supplier 2, which has weight equal to 39%. Also, our results are matching the AHP result that is presented in [30]. Moreover, this work can be extended for future work using fuzzy environment and real application such as Iraqi oil companies.

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 presents the impact of digital marketing on customer buying behavior and examines how digital marketing channels, such as social networks, search engines, and emails, influence customers’ purchasing behavior. The main purpose was to investigate the influence of digital marketing on customer's behavior and identify effective platforms for businesses in Soran independence administration to retain customers. The methodology of the study utilizes a quantitative approach through a survey questionnaire to gather data on the impact of digital marketing on customer buying behavior, including variables such as age, gender, income, education level, and online shopping behavior. The data is analyzed using statistical Package for social science (SPSS 26.0) to determine the relationship and effects of these variables on customer behavior. The study collected data from 250 participants who responded to a survey questionnaire distributed online to customers and people of Soran independence administration in several cities, districts, and sub-districts. The sample was appropriate, simple random sampling, and composed of demographic variables, questions about digital marketing, and purchasing behavior. The results of the study show that digital marketing has a significant impact on customer buying behavior, especially among younger and higher-educated people in Soran independence administration; it provides cost-effective and efficient ways for customers to fulfill their needs. However, businesses should be transparent to avoid deceiving customers. Digital marketing has a positive impact on customer satisfaction, but challenges such as timely delivery and over-advertising on social media remain and. Digital marketing has a significant impact on customer buying behavior, influenced by factors like education level, income, and social media usage. Valid factor analysis test supports this conclusion.

Keywords: Digital marketing management, Customers buying behavior, Social media, Instagram, Facebook.

Abstract

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

Abstract

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

Abstract

The sequence of reviewing above mentioned articles will be as a brief description of each one then mixing the main ideas of both and trying to bridge those ideas with our subject title.

Abstract

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

Abstract

The 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

حظى موضوع تحويل الشركات الصناعية من التمويل المركزي الى التمويل الذاتي باهتمام دول العالم ، لما له من دور بارز ومهم للارتقاء بواقع القطاع الصناعي ، وما يتطلب ذلك من اجراء تقييم لمدى كفاءة الاداء الاقتصادي لشركات هذا القطاع بشكل دوري ومستمر لتحديد جدوى التحول وللوصول الى مستويات عالية من الكفاءة خاصة في العراق . اذ تتحدد مشكلة البحث في ان معظم شركات وزارة الصناعة والمعادن ذات التمويل الذاتي تعاني من اعباء وتكاليف مالية تتحملها وزارة المالية في الوقت الذي يمكن ان تسعى فيه الحكومة الى توجيه مواردها المالية باتجاه انشطة انمائية تسهم في اعادة الاعمار والبناء .عليه تؤكد الدراسة على اهمية تحليل واقع هذه الشركات وتصنيفها وتقييمها من ناحية الربحيه الاقتصادية والاجتماعية وجدوى تحويلها ، لتحديد مدى امكانية اعادة هيكلتها . ذلك ان تحويل الشركات الصناعية من التمويل المركزي الى التمويل الذاتي ينبغى ان يتم على وفق معايير ومتطلبات اقتصاد السوق بعد عام 2003 ، ذلك ان الظروف التي احاطت بعملية التحول قد تغيرت بعد هذا العام . فطوال مدة العقوبات الاقتصادية كانت موازنة الدولة تفتقر الى الايرادات النفطية القادرة على تحمل اعباء الانفاق ، واولوية ذلك انحصر بشكل خاص على تلبية متطلبات الحاجات الاساسية للسكان . وبانتهاء العقوبات الاقتصادية ووفرة الايرادات النفطية وتعاظم الانفاق الاستثماري خاصة للقطاع ألصناعي وبعد دراسة وتقييم الشركات الصناعية خاصة شركة الاسمدة الجنوبية ، تم استنتاج عدد من الحقائق منها عدم نجاح الشركات الصناعية ذات التمويل الذاتي وما تعانيه من مشاكل وتحديات عدة . وقد اوصت الدراسة بوضع الحلول والمعالجات ووضع توصيات محددة للنهوض بالشركات الصناعية .

Abstract

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

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

Abstract

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

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

Abstract

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

Abstract

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

      The study aimed to identify the proposed model for the ration card system to reduce costs and improve income for the individual and the Iraqi society, which affects the living reality and provide job opportunities. The proposed study model, as the results of the survey indicated the desire to use the proposed model in the study, and the most prominent conclusions the study showed the desire of the Iraqi individual to receive a cash amount instead of the food ration and to achieve the right time to purchase food for the Iraqi individual and family and to determine the appropriate quantity and quality for use and the possibility of reducing costs and extravagance in the process Distribution of foodstuffs in its stages, starting from purchase to distribution, and the possibility of improving income for the individual in particular and for the community in general with the provision of foodstuffs on an ongoing basis. And future plans to gain experience in this field and publish Awareness of non-waste and extravagance with studies presented to the individual and the Iraqi society to expand work, effort and joint cooperation.

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

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 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

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

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

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

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

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

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

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

Objectives of the Research

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

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

Abstract

The research aims to evaluate the performance of banks using the PATROL model as a modern model that departs from traditional evaluation models. The model used is considered an early warning tool and includes five indicators: “(capital adequacy, profitability, credit risk, regulation, liquidity).” The research methodology included the use of the descriptive aspect based on books, research, dissertations, and theses, in addition to the use of the analytical aspect through the use of mathematical equations for the indicators of the model used. The research sample represented banks (Sumer Commercial, International Islamic) due to the availability of their data announced in the stock market, in addition to not displaying the research sample to any Violations during its banking work and throughout the research period extending between (2017-2022) for the purpose of making a comparison between them when using the model in evaluating their performance and determining the best in performance. The research hypothesis was proven that the PATROL model can be used in evaluating the performance of commercial and Islamic banks. The research reached a number of conclusions. The most important of which is that using the model helps bank management in identifying the strengths and weaknesses of performance, which helps decision makers develop effective solutions to obstacles and problems in a timely manner. One of the most important main recommendations of the research is directing banks to the necessity of following up on the performance evaluation process to achieve their banking soundness and ensure their sustainability and continuity in the job.

Abstract

Branding is a vital means of product identification and represents a fundamental aspect of marketing, distinguishing a company's products from those of its competitors and conferring a competitive advantage. This study aims to assess the extent to which Iraqi retail stores (BIG) value branding and their employees' awareness of its importance in achieving superiority and competitiveness. The study adopted a descriptive analytical approach, and data was collected through a random survey of 1,087 merchants in Baghdad. Statistical analysis was used (SPSS V.24). The results revealed a strong, positive relationship between branding and the dimensions of competitive advantage (cost, quality, flexibility), while the relationship was weak with the delivery dimension. The added value of the study lies in its focus on the variables of branding and competitive advantage, offering practical contributions to how to invest in branding to enhance competitive advantage and increase profits. This positively impacts the stores' positioning and ability to achieve goals in a competitive market.    

Abstract

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

Abstract

The research aims to know the role of business incubators in promoting entrepreneurship, and also aims to identify the level of availability of services (financing services, administrative and secretarial services, legal advisory services, infrastructure services, and marketing services) in the incubator of the Iraqi Ministry of Higher Education and Scientific Research / Department Research and development, and the researcher adopted the descriptive analytical approach in completing the research, and the questionnaire was adopted as a tool for collecting the required data. spss v.24 program. The research reached the most important conclusions, which are the weakness in the level of providing financial services, and this is due to the incubators' lack of financial support for their projects, and also their failure to prepare their budget, which may have an impact on that.

Abstract

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

Abstract

This research aims to introduce electronic education and introduce the science of accounting as a science that can be taught electronically and to identify the most important challenges that face it in terms of addressing the technical and technical challenges and challenges facing the accounting student, the challenges facing the accounting teacher and the challenges facing the teaching of accounting electronically, Research’ importance in terms of scientific importance lies in addressing the scientific definitions of to the research related concepts topic. The practical importance lies in the possibility of seeing the opinions of students and professors of accounting science in the most important challenges facing the teaching of accounting electronically as the researcher follows In this research the descriptive and analytical approach in presenting the challenges facing e-learning for the science of accounting through the applied study and through the above, it is possible to arrive at contents that suggest the most important technical challenges represented in the weakness of the network and the means of scientific communication through the conference programs and the challenges facing the subject teacher from the difficulty of the effort Exerted in controlling and managing the huge number of students simultaneously, the difficulty of scientific explanation of the accounting subjet electronically, the difficulty of scientific recording of accounting electronically , the difficulty of conducting accounting operations electronically , the difficulty of conducting accounting operations electronically and the difficulty of providing electronic tools for use in accounting teaching and the smallness of computer screens, which causes Confusion in reading values ​​and financial numbers and commenting Albram C. Educational and internet disconnection during the lecture leads to your Lord in the delivery of accounting information. It is considered one of the most important obstacles in the field of teaching accounting electronically. The researcher also recommends educational institutions that contribute to the progress of the e-learning process after workshops and recovery courses.

Abstract

The research aims to explore the role of green Creative in green insurance and securing its financing. It also aims to provide green innovation's conceptual framework, highlights its objectives and importance including (the use of renewable energy sources, enhancing resource usage, developing eco-friendly products, reducing waste and pollution, and improving agriculture). Furthermore, the research seeks to define green insurance and its characteristics represented in: providing insurance for green projects, covering environmental risks, motivating companies to improve their green performance by offering insurance discounts, and developing green insurance products.

In order to achieve the desired objectives, National Insurance Company in Iraq, which provides various forms of insurance including agricultural insurance, was conducted in this research. A descriptive-analytical approach was adopted. A survey was distributed randomly to (40) workers of middle and senior management in National Insurance Company. SPSS statistical tests were done such as (mean, standard deviation, Pearson correlation, and simple linear regression).

The research was divided into four sections. The first focused on the general framework and research methodology, the second included the fundamental theoretical concepts of the research variables, section three encompassed the practical aspect of the research and the tested its hypotheses, while the fourth section concluded that there is a relationship between the elements of green innovation, whether collectively or individually, and green insurance in the researched company, and demonstrated that green insurance increases green sectors' investment, preserving green projects and enhancing their performance. Finally, the researcher recommended green innovation in all fields and ways that fit the natural environment to achieve sustainable production and consumption. In addition to that, that researcher, recommended to enhance insurance sector's awareness, particularly in green insurance sector, and get the benefit from advanced countries experiences.

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

For any phenomenon, whether it is bad or good, there are several causes that lead to it, and these reasons may refer to the individual in himself sometimes, or the society in its general composition and its total particles at other times, as it encourages the existence of this phenomenon, which means here that the phenomenon has an individual basis. Or social harm is harmful to the individual and society, and therefore it is necessary to search for means of combating it or addressing it and reducing its effects and risks, both individual and social, and striving to eliminate this danger once and for all.

Rather, other economic, political and cultural efforts, especially the media, have an important role in combating or ending this phenomenon and its negative effects on society in general. Therefore, the drug phenomenon has causes that lead to it, and based on this is the need for different means and ways to combat this phenomenon, which in turn is diverse. It can be said that the reasons for giving drugs are limited to a group of reasons that belong to the individual in particular and constitute an important factor in pushing him to take drugs or become addicted to them.

Abstract

The work environment and its components have gained great importance today due to the impact it has on its human capital. In recent years, studies have increased that discussed the negative and positive role of the work environment, as it is considered the main nerve of the organization’s success or failure. Here, we tried to shed light on some of the issues that can hinder the work of organizations and obstruct the achievement of their goals, including a toxic environment that makes employees feel the presence of penalties, the possibility of rejection, and being held guilty, with the necessity of constant defensiveness and humiliation. This is evident through the organizational leadership responsible for the organization, the culture of this organization and its employees, weak communication between them or dispersion, and the presence of blocs that cause fatigue and the impact they leave and the threat they pose if the matter is not addressed. This leads to a decrease in employee performance productivity, job attrition, an increase in work turnover, lack of progress at work, an inability to commit and achieve a balance between work and life, the occurrence of excessive professional fatigue, and conflicts that cause confusion in understanding roles. These are all signs that confirm the existence of a toxic work environment. Therefore, organizations whose environment is described as toxic face difficulty in maintaining, supporting, and attracting experienced human capital. One of the most important recommendations here is the necessity of encouraging and highlighting Positives and good relationships at work that serve the public interest and create a supportive social network that supports these relationships, while not forgetting to set red lines that should not be crossed and to maintain a safe distance with colleagues.

Abstract

The objective of the research is to determine the correlation and influence relationship between the independent variable neuromarketing with its dimensions represented by (product, pricing, distribution, promotion) and the dependent variable consumer behavior with its dimensions represented by (environmental awareness, consumer perception of the product, consumer education level, consumer economic condition, benefits perception, social influence) and the degree of arranging these dimensions according to priority.

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

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

Abstract

This research aims to provide a theoretical and applied framework for employing machine learning algorithms in management accounting and costing systems.

The research focuses on the importance of improving resource consumption monitoring, accurately tracking cost behavior, identifying unutilized energy, and supporting decision-making through historical data analysis to enhance the accuracy of production reports.

To achieve the research objective, a descriptive approach was adopted, drawing on available studies. A field study was also used, using a questionnaire to collect data from the research sample (the Electrical Cables and Wires Factory - Ur General Company).

The research also reached a number of conclusions, most notably that employing machine learning algorithms contributes to improving the prediction of quantitative resource consumption, which helps detect deviations and identify their potential causes, and enhances the accuracy and comprehensiveness of production reports.

The research concluded with a set of recommendations, most notably the need to establish an integrated data management system that includes operational data processing to provide real-time solutions and alternatives that contribute to supporting decision-making related to rationalizing resource consumption.

Abstract

The research aimed to determine the impact of strategic sovereignty in reducing strategic risks in light of the current conditions that require the correct construction of organizations in order to confront environmental variables in modern times. To achieve this goal, the researchers reached, through theoretical thought and related studies, to build a hypothetical diagram that explains the relationship between the studied variables. The research relied on studying strategic sovereignty as an independent variable distributed into three dimensions: (area of ​​influence, competitive formation, competitive pressure), in addition to three dimensions representing the dependent variable strategic risks (document and information risks, organizational reputation risks, human resources risks). The sample consisted of (100) managers from senior administrative leadership in a sample of private Iraqi banks: (United Bank, National Bank of Iraq, Gulf Commercial Bank, Ashur International Bank, Abra Iraq Bank). The research reached several results represented in the contribution of strategic sovereignty in reducing strategic risks through the results of the impact relationship, which supports the statistical formulation of the research hypothesis

Abstract

E-learning is one of the important means that come as a result of the dangerous epidemic of Corona pandemic, which was applied to all Iraqi, Arab and international universities to avoid the spread of this dangerous epidemic that has assaulted humanity. Hence, it’s important to study the reality of applying E-learning, also study on situation of students and the use of statistical and studies Statistical to study this reality which will become realistic in use in the coming years

Among the statistics theories cluster analysis is used which is one of the important topics. A questionnaire from was distributed to student of the Ninavah Technical Institute (at the Northern Technical University). The Data included two axes, first one (exam performance) and the second (electronic exam). the sample number was 130 male and female students, and after debriefing the data, it was 11 damages questionnaires, The results were extracted and it was shown that the students’ ability to use the reality of E-learning increased and the skills and abilities to use modern education means and the internet increased.

Abstract

This research aims to demonstrate the contribution of internal auditing to help manage and reduce financial risks and achieve financial sustainability. The research included a number of variables to identify risks, their types, the foundations of their management, and the procedures followed to reduce risks. To achieve the research objectives and test its hypotheses, we conducted a case study of the most important financial risks that are likely to face self-financing units in Nineveh Governorate.

The most important results of the study reached by the researcher were the absence of regulations governing the performance of internal auditing to carry out its role in managing and reducing risks, the weakness of the role of internal auditing in achieving financial sustainability, and the lack of a clear program for internal auditing prepared in accordance with sustainability. The study concluded with a number of recommendations, the most important of which are: The necessity of ensuring that there is a plan in each department that includes steps and procedures to reduce the financial risks that may be exposed to and review them continuously. The importance of internal audits directing the unit to prepare reports and data related to sustainability in general and financial sustainability in particular. Internal audit must measure the financial sustainability of financial reporting information through specific quantitative measures

Abstract

This research aims to identify the role of banking governance in rationalizing financial decisions, and in order to achieve this, a hypothetical scheme was formulated from which the assumptions emerged which state the existence of correlations and influence between banking governance and the rationalization of financial decisions. Banking has a role in rationalizing financial decisions in banks, and the questionnaire form was used to collect data, and Rafidain Bank (in its Mosul and Bartella branches) was chosen as a community to implement the research, and its employees are a sample of 34 respondents. Data were analyzed and conclusions were drawn through the statistical program (SPSS). Ver 16), and many conclusions were reached, the most important of which is (that banking governance has an important role in rationalizing financial decisions in banks, and that the level of its approval and rationalization of financial decisions in the researched bank is roughly average) and based on the conclusions a set of proposals was proposed, the most important of which is (increase The interest of banks in banking governance because of its important role and clear influence in rationalizing financial decisions and thus contribute to making sound financial decisions to achieve goals Behold the strategy).

Abstract

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

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

Abstract

The 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

The aim of this scientific research is to determine the relationship within the organizational justice variable and its impact on the performance of the workforce in organizations. In particular knowing how this research came to studying each dimension of justice and its impact on each other on the one hand, and on the other hand the role of dimensions. Organizational justice in increasing the degree of employee performance and gaining a competitive advantage in the labor market.

The research sample was based on descriptive and explanatory statistics, where the researcher relied on collecting and statistic information and data from the research sample. Then, the research sample was handed over from all employees, a research questionnaire previously planned for this purpose. Where the data was analyzed and the results were known through the statistical programs for that.

The research sample reached (195) from various workforces in the College of Law / University of Babylon, and data and responses were collected based on the random distilled sample method, and the size of the research sample was (57) employees working in the college.

After reaching the results of the research sample, the results were discussed by presenting them to previous research on the same topic. Where the results of the targets were determined on the independent variable and its direct impact on the dependent variable in the research. Where the researcher conducted all the statistical methods, tests, correlation and regression coefficients, measures of central tendency. Finally, confirmatory factor analysis was performed for all variables and hypotheses.

Where it was found through statistical methods and tests that there is a strong relationship with a high degree between each of the independent variables of the study sample with the dependent variable and the degree of influence of each of them on the research sample. Also, the role of organizational justice and its impact on increasing the degree of job satisfaction in the work environment was determined.

Abstract

Abstract

This study tests the effect of capital costs on the relationship between free cash flow (FCF) and market value. The study selected twenty-six corporations that were listed on the Jordan securities market from 2010 to 2019. The FCF is an independent variable, cost of capital is a mediation variable (proxy of WACC), and market value added (proxy of firm’s value) is a dependent variable. Baron & Kenny's methodology and the Sobel-test were used to analyze the data of the four hypotheses, including the mediation effect of capital costs on FFC & MVA. Based on the Sobel test results, there is a partial mediation effect of the cost of capital between the free cash flow and the market value added of the firm, and the free cash flow is positively related to the market value added. Therefore, FCF has the capability to send positive signals to financial market participants about the firm's performance.

Keywords: - Free Cash Flow (FCF), Weighted Average Cost of Capital (WACC), Market Value Added (MVA), Mmarket Value of Equity (MVE), Capital Asset Pricing Model (CAPM), Beta Coefficient (β). 

Abstract

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

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

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

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

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

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

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

Abstract

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

The research aims to provide a scientific framework on artificial intelligence and determine the impact of using artificial intelligence on audit quality in light of the digital transformation and review some studies on the role of artificial intelligence on audit quality. To achieve this goal and by adopting the descriptive, inductive and analytical approach, a number of hypotheses were formulated and by designing a questionnaire distributed to the research sample represented by accountants and auditors, The number of questionnaires was (70), where the questionnaire was subjected to statistical analysis using the (SPSS) program and several conclusions were reached, the most important of which is that there is a statistically significant correlation between artificial intelligence and audit quality in light of the digital transformation. At a significance level of (1%), meaning that the decision result is acceptable with a confidence level of (99%). The answers of the research sample agreed that the use of artificial intelligence, including its technologies, most notably expert systems in light of the digital transformation, achieves audit quality. In light of the conclusions, a number of recommendations were made, the most important of which is encouraging economic units to transform digitally by replacing traditional accounting systems with computerized systems to encourage auditors to use artificial intelligence in the auditing process, as well as holding courses and conferences to enhance auditors’ awareness of the importance of using artificial intelligence and its techniques using digital auditing and its role in achieving audit quality in light of the rapid spread of technology

Abstract

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

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

Abstract

This study aimed to identify the extent of the availability of soft skills in the performance of faculty members in Saudi universities from their point of view by applying it to faculty members at Imam Muhammad bin Saud Islamic University and Shaqra University, and to rank the soft skills according to the degree of their importance to them and whether there are statistically significant differences when The level of significance (a=0.05) in the degree of availability of soft skills in their performance is due to the variable of years of teaching or college experience.

The study followed the descriptive approach to achieve its objectives, as the researcher used the questionnaire as the main tool for the study, which contained (43) items distributed over six axes: critical thinking skill, problem solving, time management skill, leadership skill, decision-making skill, teamwork skill, and communication skill

The study concluded that soft skills were highly available in the performance of faculty members at Imam and Share Universities, as the highest arithmetic average for a sub-skill reached (4.85), with a rate of (97%), with a very high degree of availability, while the average for the lowest sub-skill reached (3.61), with a rate of (71%). With a high degree of availability.

 The skill of communication and communication came in first place in terms of its importance with an arithmetic average of (4.42), with a percentage of (88.2%) and a very high degree of availability. It was followed by the teamwork skill in second place with an arithmetic average of (4.28), with a percentage of (86%) and a degree of availability. Very high, while the time management skill came in third place with an arithmetic average of (4.18), with a percentage of (83.5%) and a high degree of availability, and in fourth place came the leadership skill with an arithmetic average of (4.12), with a percentage of (80.1%) and a high degree of availability. The skill of critical thinking and problem solving came in fifth place with an arithmetical average of (4.04), with a percentage of (80.1%) and a high degree of availability, while the decision-making skill came in last place with an arithmetical average of (4.03), with a percentage of (80%) and a high degree of availability.

Abstract

The research aimed to identify how to build models for selecting the optimal mix of investment portfolios, as well as presenting the stock returns of fifty-four companies listed on the Iraq Stock Exchange to facilitate investors' choice of the best investment alternatives by comparing stock returns with the financial market returns. Using monthly data spanning the period from March 2020 to May 2024, the research examined fifty-four companies listed on the Iraq Stock Exchange, covering all traded sectors. The research also demonstrated the importance of beta analysis (β) in classifying stocks into defensive and offensive, which helps investors build balanced financial portfolios that manage risks more effectively. The research reached several conclusions, the most important of which is that the pricing of capital assets depends on two important factors: the risk premium and the beta value. Consequently, any increase in either of these factors will be directly reflected in the prices of corporate assets.

Abstract

The study aimed to know the role of drug-addicted workers in reducing job performance in its dimensions (non-adherence to work hours, misconduct, and low employee productivity). To achieve the study objectives, the descriptive analytical approach was adopted. A questionnaire consisting of (31) paragraphs was developed, and a random sample was drawn so that the study sample consisted of (146) workers in a selected ministry from Baghdad (Ministry of Higher Education, Ministry of Health, Ministry of Environment, Ministry of Planning). The descriptive analytical approach was relied upon, and the results were analyzed using the (SPSS) program and descriptive statistics tools. It was concluded that most of the sample members agreed that workers in the ministries surveyed have low drug use and that the job performance of workers in the ministries is good due to the low drug use by workers and that drug-addicted workers cause a decrease in job performance and that this decrease is reflected in the form of frequent absence, misconduct, and low productivity. The most prominent recommendations were the need to conduct awareness courses and implement programs to eliminate addiction in the workplace.

Abstract

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

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

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

Abstract

   The research aims to identify the role of strategic vigilance as an independent variable in organizational excellence as a dependent variable in the Al-Qaim Cement Factory. The descriptive analytical approach was based upon the current research, and try to come up with a set of recommendations that work to enhance the practice and adoption of the variables of the study in the organization surveyed, the research sample was selected intentionally represented by ( 52) of the workers in the existing cement factory, as well as the questionnaire was relied upon as the main tool in collecting data, and the statistical program (SPSS) was adopted in addition to the Excel program) in analyzing and processing the data Most prominent results reached by the researcher were the possession of the existing cement plant vigilance modern technology used in its work as well as the ability of its administrative leaders to monitor the ability surrounding environment enhances it through strategic vigilance. As for the recommendations, they were represented by enhancing commercial vigilance and competitive vigilance, following up on the labor market and customer needs, and focusing on work. Teamwork and gives employees an opportunity to show their creativity, which leads the organization to organizational excellence.

Abstract

Through the current research، we aim to investigate the possibility and relationship between the (administrative negotiation management) and the (smart organizations) ، which was represented by a number of intellectual and applied questions، as well as a statement of the influential role in developing the model of smart organizations as one of the modern topics in the application environment. Based on the previous literature by presenting the theoretical side of the researcher's variables، also the applied side was based on the questionnaire form as a tool for data collection، and then the correlation and influence relationships were tested by a group of statistical means، as well as the possibility of implementing them in the application environment، the research concluded that there is a correlation between The management of administrative negotiation and the dimensions of smart organizations، as well a significant influence relationship to the management of administrative negotiation and the dimensions of smart organizations.

Abstract

This study aimed to examine the impact of applying the Blue Ocean Strategy on enhancing the competitive advantage of Abu Shamala and Abu Dan General Contracting Company in the Gaza Strip. The independent variable was the Blue Ocean Strategy with its four dimensions (elimination, reduction, raise, and creation), while the dependent variable was the enhancement of competitive advantage. The research addressed the extent to which the strategy contributes to strengthening the company’s competitiveness amid the challenges facing the local construction sector. The entire company staff (30 employees) participated in the study through a comprehensive survey, achieving a 100% response rate. Using a descriptive analytical approach and SPSS statistical tools—including means, standard deviations, T-test, one-way ANOVA, and multiple regression analysis—the results indicated a very high application level of the Blue Ocean Strategy (84.8%) and a similarly high level of competitive advantage (84.2%). Statistically significant relationships were found between the dimensions of elimination, raise, and creation and the competitive advantage, with the creation dimension having a direct significant effect. No significant differences appeared in respondents’ assessments of the strategy based on gender, age, qualification, or job title, while differences were significant for specialization and experience, favoring administrative and financial specializations and those with over nine years of experience. Regarding competitive advantage, no differences were observed by gender, age, or job title, but significant differences existed by educational level (favoring those with a high school education or less), specialization, and experience (favoring administrative and financial fields and those with 3–6 years or over 9 years of experience). The study recommended adopting the Blue Ocean Strategy as a permanent management approach, focusing especially on the creation dimension, and enhancing institutional innovation by empowering and training employees.

Abstract

The research explores to test the Fama-French five-dimensional model in analyzing the returns of ordinary shares using profitability and investment as a measure of the model. Financial data needed for research. To solve the research problem, some mathematical laws and related statistical methods were adopted to analyze the data of the companies covered by the research. The results of the research indicated that the factors of profitability and investment, respectively, are the most important factors affecting the returns of the shares of the sample companies and their market value, on the one hand, and on the other hand, it requires the use of a five-dimensional Fama-French model to analyze the returns of ordinary shares from companies and the clarity and transparency of their financial information so that The financial analyst can use this model and rely on it in estimating stock returns, in addition to the existence of an efficient market in which the research sample companies operate, in addition to the ability of the F-F-5 model to explain the returns of the shares of the research sample companies by (67%), and this indicates that it contains (67%) ) of the risk factors that accompany its investment.

Keywords: profitability, investment, stock returns, Fama-French five-dimensional model

Abstract

This paper aim aims to predict the quantities of water needed in the city of Baghdad for the next 10 months. This paper focuses on potable water, based on the time series data of the water consumption phenomenon in the city, which was obtained from the Ministry of Water Resources, specifically the Baghdad Water Department. Statistical forecasting techniques were used on the monthly water consumption data for the city of January 2014 until May (2024, a total of 125 months, and that is Baghdad in the period from to reach an estimate of the quantities needed by the city of Baghdad in the future. Curve Estimation and Linear Regression forecasting techniques were used, such as linear regression analysis and the Box - Jenkins (ARIMA) methodology, to obtain the best water consumption model in the city of Baghdad and the most accurate. In This paper we concluded that it is the best model suitable for predicting monthly water consumption in Baghdad city is (3,1,1) ARIMA among the models proposed in the Box-Jenkins methodology in terms of accuracy measures and (Mean Absolute Percentage Error) which reached (2.44-MAPE).While the (Mean Absolute Percentage Error) for the Simple Linear (MAPE=8) Quadratic Regression model and the Quadratic Regression model were also found, the research concluded that monthly consumption will increase in the city of Baghdad, when compared to Between the actual values ​​and the predictive values ​​of the methods used in the paper to predict the future. Finally, it is recommended to take the necessary measures to limit water consumption in the city, through pricing, awareness, education, intermittent supplies and other measures that preserve water resources and achieve sustainability.

Abstract

The aim of this research is to measure the sustainable performance of Al-Qasim Green University based on the indicators of the Sustainable Balanced Scorecard (SBSC), and to assess the university’s ability to serve the community through social and environmental performance indicators. Sustainable orientation is essential in today’s business environment, as it reflects the clarity of strategic objectives and the roles of faculty and support staff in delivering high-quality, distinguished educational services. It also supports creative capacities to build a strong academic reputation, making the university a key contributor in meeting labor market needs.

The study adopted a case study methodology focusing on Al-Qasim Green University, using both financial and non-financial data for the period (2018–2019). The results were measured and analyzed accordingly. Findings indicate that the university is capable of enhancing sustainable performance, provided that improvements are made in cost and managerial accounting systems. These improvements should aim to provide decision-makers with relevant information that reflects the university's economic, environmental, and social realities.

The research recommendations emphasized the importance of university leadership giving due attention to environmental and social factors, alongside economic ones, in adopting higher education and scientific research strategies. It also called for creating multiple channels of engagement with the labor market and the community.

Abstract

The study aims to know the relationship between the independent variable represented by marketing capabilities and their dimensions (market sensing capabilities, marketing learning capabilities, market targeting capabilities) with the dependent variable, which is agile marketing and its sub-dimensions (reducing excessive marketing operations, reducing surplus inventory for marketing operations, reducing inappropriate transportation). It is necessary to reduce excessive processing steps, reduce defective outputs in marketing, and reduce waiting times. The sample of the study was (50) male and female employees at various levels and administrative responsibilities specialized in providing oil products at the Vegetable Oil Factory, which is one of the important companies in Iraq that seeks to provide its products to customers in a way that exceeds competing companies. The research problem is represented by the limited interest in the Vegetable Oil Factory in Baghdad for marketing. Agile in his marketing work through the optimal use of marketing capabilities. And its lack of readiness for change in order to adopt the modern marketing philosophy to enhance its goals and marketing performance in the Iraqi business environment, in addition to the presence of many wasted money, effort, time and resources during the company’s marketing operations. To achieve the objectives of the study, a model was formulated for the study consisting of two main variables, and two main hypotheses were derived, the first related to correlation and the other to influence. The most important conclusion reached is that there is an acceptable presence of marketing capabilities in the vegetable oil factory that helps in achieving lean marketing.

Abstract

The purpose of this research is to study the impact of the presence of ISIS in Iraq on the reputation of joint-stock companies in this country. For this purpose, the accepted reputation of companies in the Iraqi Stock Exchange was measured through a regression model and using the hypothetical variable regarding the presence of ISIS in Iraq, the topic was investigated.

The method of conducting this research is descriptive-correlational, and the selected sample includes 35 companies that were listed on the Iraqi stock market during the years 2013 to 2018. The research hypotheses were tested using a multiple logistic regression model based on panel data.

   The results of this research indicate that there is a significant relationship between the presence of ISIS in Iraq and the reputation of companies accepted on the stock exchange of this country, which means that the reputation of companies on the Iraqi stock exchange decreased with the presence of ISIS in Iraq.

Keywords: company reputation, ISIS, Iraqi economy, logistic regression.

Abstract

The research aims to identify the extent of the impact of re-engineering banking operations in strengthening internal marketing , and proposing new mechanisms aimed at overcoming obstacles that stand in the way of developing performance in banks, research sample and working to improve their performance, as the re-engineering of banking operations is a modern method used in implementing changes in banks, therefore the research community was represented by the commercial banks operating in Basra governorate and 6 banks were selected from them, the research sample included a group of 32 employees in these banks, the analysis was based on a solid base that sought to reveal the practices of these banks in how to improve their banking operation, a number of hypotheses related to the influence relationships between the research variables represented by re-engineering banking operations and internal marketing were tested, the data were processed by statistical methods using (SPSS) program, the results of the statistical analysis of the data collected through the questionnaire tool prepared for this purpose showed that there is an impact of the dimensions of the re-engineering of banking operations on the dimensions of internal marketing in banks .

Abstract

This research aims to identify the role of strategic leadership, through its dimensions (clarity of strategic direction, rational use of authority, and ethical and value framework), in achieving outstanding performance in the private universities included in the research sample. (153) valid questionnaires were distributed to the research sample, which included senior and middle management. The data were processed and analyzed using several statistical methods, most notably (arithmetic mean, standard deviation, coefficient of variation, Pearson correlation coefficient, and simple linear regression) using the SPSS V28 statistical software. One of the most important conclusions reached by the research is the existence of a statistically significant correlation between strategic leadership (with its three dimensions: clarity of strategic direction, rational use of authority, and ethical and value framework) and the level of outstanding performance in private universities. This indicates that adopting these dimensions contributes to enhancing the universities' ability to improve their focus on beneficiaries, develop their internal processes, and improve their human resource management as key inputs for institutional excellence. The research recommends the necessity of adopting an integrated strategic leadership system in private universities, based on developing clear and updated documents and strategies, promoting organized delegation of powers, establishing the ethical framework, building leadership and human capacities, and supporting a culture of innovation and continuous improvement, in a way that contributes to raising the levels of institutional performance and achieving excellence in the higher education environment.     

Abstract

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

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

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

Abstract

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

Abstract

This study sought to explore the mediation role of social media within the framework of the relationship between digital marketing and marketing performance in Zain Telecom Company in Iraq, where the problem of research is that digital marketing in its modern form is based on social media in order to develop and develop marketing performance in companies and in particular communications companies. Despite this great importance of the medieval role represented by social media and its great spread such as Facebook, WhatsApp and others, studies in this field are very few and are almost non -existent in a country like Iraq. In order to bridge this research gap, we used two approaches, which are the descriptive approach to describing the political concepts related to the variables of the study, and the analytical approach to exploring the relationship and influencing these variables that are digital marketing, marketing performance and the role of social media. A questionnaire was distributed to employees of Zain Telecom Company in Baghdad Governorate, where the number of members of the sample reached 70 after collecting and analyzing questionnaires. There was a relationship of moral correlation between both digital marketing with its dimensions and marketing performance, and there is a relationship of correlation with moral significance Between both digital marketing and social media, as well as between marketing performance and social media.

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.