Search Results for sustainable

Abstract

Depleted resources have an important role in achieving sustainable development, by pushing the production process and achieving stability, growth and economic development in both the economic and social fields, but they affect the environment in varying proportions, as they represent the greatest danger in polluting the environment and its surroundings, especially oil and coal. This is what made the need to search for alternative sources and resources to achieve sustainable development, the preoccupation of many countries that depend on one resource, and the best example of this is Iraq and Algeria,Which depleted resources represent approximately 98%  of its income resulting from the export of hydrocarbons, and the importance of this research comes from studying that depleted natural resources because of their great and distinguished role in economic growth and thus on sustainable economic development, by exploiting these resources and investing their returns through The way to support the productive sectors for the current generations to benefit from and to ensure the future of subsequent generations. The research started from a problem that is, is it possible to rely on depleted resources in achieving sustainable development,Is there a relationship between the size of those resources and the degree of achieving sustainable development, and the goal of this research stems from analyzing and measuring the relationship between depleted resources and indicators of sustainable development, and thus providing proposed solutions to address the imbalance between these variables in the Iraqi economy, as well as providing suggestions or recommendations in order to overcome obstacles that obstruct the process of sustainable development and address the problems of the economy, including the Iraqi economy

It also stems from the premise that it is not possible to rely on the revenues of depleted resources in achieving sustainable development in the Iraqi economy unless a large set of conditions and economic, institutional and societal reforms are available, in order to arrive at identifying the problem of the study, analyzing it and developing appropriate solutions to it. And standard, as well as analyzing the standard relationship to show the impact of depleted resources revenues on sustainable development indicators, and the use of various data and information necessary to reach the results of the study (research)The study concluded that the rational exploitation and management of  delectable resources in the service of development is one of the most important criteria associated with achieving sustainable development, especially with regard to  protecting the atmosphere from sources of pollution resulting from the use of energy in economic and social activities, especially in the transport and industry sector. The environment and development the emergence of sustainable development, which aims to pay attention to the interrelationship between man and his natural surroundings, and between society and its development. and limitations and obstacles encountered Unbalanced development has also led to the emergence of environmental problems in various fields, such as the increase in pollution and its impact on the quality of life, and the irrational exploitation of natural resources, including those that are depletable.

Abstract

Achieving sustainable development requires a framework for decision-making, accountability, and management, which good governance provides. According to the World Bank's Sustainable Development Goals (SDG) report, Iraq has a performance gap of 34.1% in achieving the SDGs, which constitutes the applied problem of this study. Therefore, this study seeks to answer the main question: What is the role of good governance in achieving sustainable development through the mediation of Total Quality Management (TQM)? To achieve this, the study was conducted in the Iraqi Ministry of Electricity, and a sample of 100 department and division managers was selected. To collect data from this sample, a questionnaire was designed and distributed to 130 managers, of which 110 were returned, and 100 of these were deemed valid for analysis, representing the final sample size. Furthermore, the study employed quantitative analysis of the performance indicators adopted by the Iraqi Ministry of Electricity. The study utilized a deductive approach and a descriptive-analytical method in presenting and analyzing its data. The data was analyzed using SPSS software. The study concluded that the surveyed sample recognizes the importance of good governance indicators in achieving sustainable development. The analysis revealed that good governance has a significant and statistically significant impact on sustainable development, and that the influence of good governance indicators on sustainable development is growing. The study recommended that the Iraqi Ministry of Electricity adopt good governance indicators as a framework for decision-making, accountability, and efficiency to improve its performance towards achieving sustainable development.

Abstract

Abstract:-  

  The research aims to propose a model for the sustainable growth rate for financially distressed companies. The proposed model for the sustainable growth rate is derived from the (Higgins, 1977) model for the sustainable growth rate. The research used a sample of banks listed in the Iraq Stock Exchange for the period (2010-2020), which showed The results of the practical side are that there are four banks that were in financial difficulty, (Bank Of Baghdad, Iraqi Middle East Investment Bank, National Bank Of Iraq, Credit Bank Of Iraq), and that the model of sustainable growth rate for the proposed financially distressed banks is based on the basic principle of retaining profits and not distributing them to the bank’s shareholders, and the low growth rate The sustainability of the distressed banks is reflected in the decrease in the standard deviation, and thus the decrease in the financial risk of the financially troubled banks, and the research sample banks should better invest their internal funds sources to reduce the risks of external borrowing, and thus increase their financial returns with the least possible risks, and the financially distressed banks should focus on increasing the margin Net profit and asset turnover  of  only.                                                                                                            

Keyword: Financial Distressed , Sustainable Growth Rate (SGR), The rate of sustainable growth of , Retained Earnings, Financial Risk .  ,( )   Financial Distressed

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

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

Abstract

The research aims to define the performance audit of the Reconstruction Fund for Areas Affected by War Operations, and to clarify the requirements of the INTOSAI (3000) standard for "performance audit", in line with the performance of the Reconstruction Fund, as well as to state the theoretical framework for sustainable development in terms of concept, importance, objectives, and the extent to which the objectives of the Reconstruction Fund for Areas Affected by War Operations are consistent with the Sustainable Development Goals, and to provide proposed indicators to measure the extent to which the Fund has achieved the Sustainable Development Goals and to apply a sample of the proposed indicators to verify the implementation of the Sustainable Development Goals by this Fund. The researchers relied on a set of tools that included analyzing the financial data and funding sources approved by the Fund, as well as reviewing the statistics of the projects that the Fund has worked to establish in the affected areas, in addition to the proposed indicators to verify the implementation of the Sustainable Development Goals. The research community represents the specialized development funds in Iraq, while the research sample was represented by the Reconstruction Fund for Areas Affected by War Operations to apply indicators to verify the implementation of the Sustainable Development Goals for the years 2018-2019. The research concluded that the objectives of the Reconstruction Fund for Areas Affected by War Operations are largely consistent with the development goals. Sustainable, as this fund is one of the development funds that sponsors support for the social, economic and environmental dimensions in a noticeable way.

Abstract

The Sustainable development had become occupies an important place in the global economy in light of the developments that have occurred in the modern business environment Sustainable development has been emerged as a remade term for the overall development ,  where the center of gravity in global politics to thinking in addressing the issues collectively and develop plans comprehensive and work to use of available resources  effective way and avoid waste and loss ,where sustainable development objective to try find some kind of balance between the ecosystem and the economic system without wasting natural resources generations are obligated at the present time as necessary keep on natural resources for future generations , as the primary objective for the sustainable development become achieve justice for different generation especially the future generations in providing an adequate standard of living and try to reduce the phenomenon of poverty especially in developing countries which requires the necessity to redistribute income between developed and developing countries , and the economic entity contribute to achieving sustainable development through the application of sustainability which offers many economically beneficial ways for this entity to effectively comply with environmental and social responsibility in her decision so design those strategies for sustainability on ideas of reducing costs or maximizing profits by reducing waste and pollution in order to achieve competitive advantage    due to the importance Economic Performance in Economic Entities which is one of the main ingredients and pillars of Economic Entities that work to achieve its goals within the limits of its available resources in a highly competitive environment in order for the entity to know its ability to achieve its goals it needs a performance evaluation and needs to choose the best indicators and standards the evaluation of economic performance is important for the continuation of economic entity Through this paper we will try to shed light on Economic Performance Evaluation and Reflection On Achieving Sustainable Development .

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 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

The research aimed to explore the reality of organizational intelligence and its dimensions — namely (environmental understanding, collective intelligence, and strategic vision) — as well as sustainable development and its dimensions (economic, environmental, and social). The focus was on Al-Ittihad Food Industries Company. The research also sought to identify the correlation between organizational intelligence and sustainable marketing within the company.

A descriptive approach was adopted, and the study sample consisted of 99 employees from various departments of the company. A questionnaire was designed as the main tool for data collection, in addition to conducting some personal interviews. Data were analyzed using SPSS software and Cronbach's Alpha for reliability testing. The questionnaire relied on a five-point Likert scale.

The research arrived at several key findings, most notably:

The level of organizational intelligence and sustainable marketing practices in the company was moderate, There is a strong positive correlation between the dimensions of organizational intelligence and those of sustainable marketing, The results indicated that the t-test values were statistically significant for all research variables at a significance level of (α ≤ 0.05), confirming a meaningful and positive correlation between organizational intelligence and sustainable marketing.

The study recommended that Al-Ittihad Food Industries Company should place greater emphasis on continuous learning and the need to clarify visions, plans, and future directions with its employees.

Abstract

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

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

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

Abstract

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

Abstract

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

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

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

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

Abstract

Despite the successive governments’ efforts to achieve the dimensions of sustainable development in Iraq, the current reality indicates that Iraq remains one of the countries lagging in this field. Therefore, this research analyzes the status of the banking sector in light of banking reforms and the capital market’s role in promoting and achieving the dimensions of sustainable development. It sheds light on some key indicators and concludes with a set of findings, the most important of which is that Iraq is still behind in realizing sustainable development due to the difficult circumstances it faces. These include the persistent deficit in the general budget, the lack of genuine efforts to achieve sustainable development, increasing environmental pollution, and the widespread phenomenon of financial and administrative corruption, all of which can undermine any development plan. The research concludes with a set of recommendations, the most significant of which are: monitoring the outcomes of strategic plans set by government institutions within their work programs and disclosing achievement rates in creating opportunities, employment, and realizing the benefits of large-scale production; strengthening cooperation between banks and the capital market by having banks offer diversified financial and investment services within the capital market; establishing green investment funds jointly financed by banks and investors to support sustainable development; and raising awareness among investors about the importance of sustainable development and their role in achieving it.

Abstract

Sustainable development refers to the rational use and efficient investment of resources to ensure biological and environmental balance while preserving the rights of future generations. Entrepreneurship is a powerful and effective tool for achieving this development. The Iraqi Ministry of Planning has approved the 2030 Sustainable Development Strategy in accordance with the agenda launched by the United Nations. Therefore, this research aims to shed light on the available capabilities, challenges facing sustainable development, and the levels of achievement of its goals.

Iraq is still lagging behind in achieving the seventeen Sustainable Development Goals, and this requires attention. A national strategy should be adopted to revitalize all sectors and encourage innovation, while supporting and improving youth training opportunities and creating job opportunities commensurate with their academic and professional qualifications. Work should also be done to achieve social peace and reform budgeting systems for programs to achieve the Sustainable Development Goals.

Abstract

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

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

Abstract

The research aims to determine the effect of sustainable performance in achieving competitive advantage through servitization, which pushes manufacturers to adopt this trend. The research problem was embodied in how the company is able to provide distinguished services with products through sustainable performance to achieve competitive advantage. The research was applied at the General Company for Electrical and Electronic Industries Through a survey of the opinions of a sample of (65) engineers, administrators and technicians, through a questionnaire prepared for this purpose within three axes (sustainable performance, servitization,, competitive advantage). The results confirmed the presence of a high level of interest in the research variables, as well as a significant effect of sustainable performance in achieving competitive advantage through the mediation of the servitization,

Abstract

The research dealt with the performance of developmental achievement in Iraq as an expression of a contemporary vision of sustainable development through the implementation of the 2030 sustainable development plan. future visions to activate it, with a focus on the importance of national levers to deal with crises, With a focus on the importance of national levers to deal with crises, and the research stems from the hypothesis that sustainable development is a historic opportunity for Iraq to reduce and overcome crisis (economic - health - and political) if they are adopted and achieve its goals. From the convictions formed through studies and dialogues of the Iraqi development performance, It has become necessary to draw a picture of the interventions that the Iraqi government, non-governmental and external actors can undertake to improve the quality and sustainability of quality of life through better provision of health services, reduce corruption and enhance human security.

Abstract

Given the growing public debt burden and the volatility of global oil prices — the primary source of budget revenues — this study examines the economic impact of public debt on sustainable development in Iraq from 1990 to 2022. Using modern econometric models and quarterly time series data, the research analyzes the relationship between domestic and external public debt, economic growth, and sustainable development.

The study aims to identify the short- and long-term effects of public debt on growth and sustainability and clarify how oil price volatility affects this relationship. The results indicate that domestic debt has a less negative impact than external debt. While external debt supports expenditures in the short term, it increases long-term risks due to repayment obligations. The results also indicate weak links between high debt and sustainable development outcomes, reflecting the inefficient use of borrowed resources. Heavy reliance on oil revenues exacerbates the economy's vulnerability to external shocks. The study concluded with a set of recommendations: adopt wise debt management strategies; direct borrowing toward productive and developmental sectors; enhance transparency and institutional efficiency; diversify the economy to reduce dependence on oil; and cooperate with international financial institutions to design debt sustainability policies consistent with the Sustainable Development Goals.

Abstract

The 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

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

The research reached several conclusions, including:

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

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

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

Abstract

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 research aims towards measuring the impact of the development of the banking industry on sustainable development, especially after the development of the banking industry in recent years and the transition to digital banking services that have      achieved great profits for the banking industry     by applying it to the Iraqi banking industry during the period                                                                              

 (2004-2020), using the ARDL model, where the research deals with measuring the impact of the development of the banking industry represented by the independent variables (credit provided to the private sector to GDP,                                                                                                                                  

Total deposits to GDP, and money supply to GDP) on sustainable development, which is achieved through key indicators, which are economic indicators, social indicators, environmental indicators, and institutional indicators, where these approved variables were expressed through indicators (per capita GDP, population ratio in regions urbanization, change in forest area, spending on research and development), and the research concluded the great developmental role of the banking industry to achieve sustainable development as well as the need to develop and provide credit for modern projects that support clean energy and green environment                                                                                             

Abstract

Since the beginning of the Industrial Revolution, the global economy has been dominated by the so-called linear economic model, which has proven its limitations and has placed a great pressure on the world's resources. In light of the limited resources and the growing environmental issues, it became important to search for new and more sustainable economic models, so the trend towards a circular economy began by developing advanced steps to get rid of waste and make use of it at the lowest economic and environmental costs. The contribution of the circular economy to sustainable development is determined by the ability of the circular economy to achieve its vision of a flexible, innovative and transparent economy, and by its continued success in building global partnerships with companies, governments and civil society.

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

This study highlights the statement that contributes to the use of information technology applications on Narner in achieving the marketing strategy and did not participate in the search for the descriptive analytical approach in completing the study and answering the main question (Since Narner contributed to the research of information technology when building its marketing? The data was collected by a questionnaire prepared for this agricultural field, as I had conducted an innovative study of ((96) employees (46) employees in Abu Dhabi Bank and (50) employees in a Turkish agricultural bank) working within the researched nick and conducted research in analyzing the questionnaire directors statistically and processing it through the program (SPSS) version 26).

The study reached a set of conclusions, the most prominent of which are: Information technology applications are one of the most important systems that contribute to helping bank management make appropriate decisions for the purpose of achieving a sustainable marketing strategy and choosing the appropriate strategy for it, as information technology keeps pace with the changes that occur in the markets and tracks its movements and sustainable strategies and the availability of important information about customer trends and desires. Thus, it contributes to developing appropriate solutions that help achieve the bank's goals.

Based on the above, we recommend: paying equal attention to all dimensions of information technology (technical, administrative, behavioral, economic, strategic), as it is a complementary activity to each other, and it is not possible to ignore any of them and focus on one of them, as the key to success is the necessity of paying full attention to all its dimensions.

Abstract

The research aims to shed light on the stages of development of the balanced score card to the sustainable balanced score card. And according to what the sustainable balanced scorecard contains of many non-financial indicators in its three perspectives except for the financial one, so the research aimed to employ the card and identify its indicators, which usually function as a performance evaluation, so that those same indicators are the non-financial information that is disclosed within The integrated report model, which represents the most advanced generation of reporting.

The electronic payment card company Qcard was chosen to implement the proposed research model. As its financial and administrative reports were analyzed, in addition to conducting extensive interviews with the heads of various departments in the company, the sample of the research. The indicators that formed the sustainable balanced scorecard and which later represented the guide for preparing the integrated report form were identified after distributing the indicators that represent non-financial information on the nine components of the integrated report form.

And the most important conclusion was the operation of non-financial information, in addition to financial information, which led to the activation of management accounting tools, facilitating the formulation of the strategy of the economic unit, the implementation of the strategic objectives of the economic unit, and the achievement of sustainability requirements. Its performance from multiple points of view and enabled the management accountant and management to quantify expectations to the nearest degree of accuracy, which leads to correcting the evaluation process and expanding the area of ​​correction options that can be put forward in the strategic performance evaluation process. As for the most important recommendation, it was necessary to unify the efforts of academics and professionals to raise the level of application of management accounting tools in economic units, and to employ those tools in enabling units to achieve sustainability requirements, and the consequent necessity of developing management accountant skills in preparing reports that feed departments with information. Necessary to fulfill these requirements.

Abstract

The role of small and medium enterprises is essential in economic and social development and is the focus of attention of governments and international organizations, most notably the United Nations Industrial Development Organization. Their importance increases in developing countries because they represent the only realistic prospects for economic development and an effective tool for addressing the problem of unemployment and poverty there. The research aims to clarify the concept of small and medium enterprises and their role in achieving comprehensive economic and social development in Iraq in the current and future stages. The descriptive and deductive approaches were followed, in an attempt to link small and medium enterprises and sustainable development in the Iraqi economy in this research. Small and medium enterprises face a number of obstacles that limit their contribution and effectiveness in sustainable development in Iraq, then explaining the most important details in order to develop appropriate solutions for them. In this research, we will focus on several concepts for small and medium enterprises and shed light on the most important conclusions, including that the private sector of small and medium enterprises is in dire and necessary need of government support to be able to advance and develop. In conclusion, a number of recommendations were presented for the development of small and medium enterprises, and we hope that they will be of assistance in the research topic, including the urgent need for the Iraqi government to play an important role in creating supportive regulatory frameworks through collective funds and other mechanisms, establishing microfinance units in the Ministry of Trade and the Central Bank of Iraq to provide the necessary consultations for the work of small projects.

Abstract

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

Abstract

The research aims to demonstrate the role of sustainable budget requirements in improving the Iraqi financial situation through the use of a set of requirements to be relied upon when preparing the budget, and to achieve the objectives of the research, a study was conducted of the indicators of the Iraqi economy for the years (2004-2021). A set of conclusions and recommendations were reached, the most prominent of which is that Iraq relies heavily on non-renewable financial resources, and this exposes its economy more to financial crises as a result of fluctuating prices of non-renewable resources. Accordingly, it is necessary to find renewable financial resources that can be relied upon in the event of a recession occurring for non-renewable resources. As a large proportion of Iraq's resources go to pay off debts because of its heavy dependence on these resources, the prices of which fluctuate from one period to another, as happened in the years (2008, 2016, 2020). Therefore, attention must be paid to the requirements of the sustainable budget because of their significant role in reviving the Iraqi financial situation. The research also recommends Iraq's interest in renewable financial resources because it represents an important alternative that can be resorted to in the event of fluctuating oil prices instead of relying on debt.

Abstract

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

Abstract

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 study aims to clarifying the impact of the application of computerized information systems in achieving sustainable competitive advantage in the research community. The research tried to provide a theoretical framework for the research variables based on what theorists presented in this field, and a practical analytical framework for the opinions of a sample of managers, heads of department , unit managers and divisions in Asia Cell for cellular communications that Founded in 1999 in Iraq, it reached (75) respondents, and the computerized information systems variable was expressed as an independent variable through its dimensions, and the expression of competitive advantage as a reliable variable. The research used the questionnaire as a basic measurement tool for collecting data that was used to test the research hypotheses.The research reached a number of conclusions, the most prominent of which were (computerized information systems take into account the necessary level of quality and according to market requirements, computerized information systems achieve the appropriate level of flexibility in producing appropriate production policies, computerized information systems work to produce information that reduces cost, which leads to reduced expenses And an increase in revenues, computerized information systems contribute to the delivery of products in a timely manner, which supports the competitive advantage. The positive value indicates that there is a direct effect between the dependent and independent variables, or in other words that any increase in the independent variable (computerized information systems) by one degree leads to an increase of 90. 2% in the dependent variable (sustainable competitive advantage) with the stability of all other independent variables outside this model).

Abstract

The research seeks to achieve a set of objectives, the most important of which is measuring the impact of using artificial intelligence techniques in improving the disclosure process in financial statements and its reflection in sustainable development. In consistency with the importance of the research and through its problem, the researchers sought to test the research hypotheses. To achieve this, a questionnaire was designed using (Google Form) and distributed on line to the elements of the research sample that were selected using the intentional sample consisting of employees of the departments of (financial affairs, auditing and internal control). (50) answers were obtained. Through the Statistical Package for Social Sciences (SPSS) application, the results of the questionnaire were analyzed. According to the applied framework of the research, a set of findings were reached, the most important of which were: Robotic process automation technology supports the accounting disclosure process in the financial statements prepared by the Presidency of the University of Basrah, which achieves sustainable development elements. The researchers presented a set of recommendations, the most prominent of which is that the Presidency of the University of Basra issue rules and instructions under which it is committed to converting to Use of artificial intelligence techniques.

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

The quality of earning is one of the most important elements used in evaluating the real financial reality of the company, which is reflected in its financial statements and future profits, as the current study included an analysis of the relationship between the quality of earning and the growth of companies for four companies registered in the Saudi stock market and for the period (2009-2018). Both accounting conservatism and the criterion of closeness to cash models were relied upon to measure the quality of these companies' earnings. While both the sustainable growth and the internal growth models were used in measuring the growth of the research sample companies. The statistical analysis represented by finding the correlation coefficient was used for the purpose of examining the relationship between the growth factors and the quality of earning used in the current study. The results showed a strong relationship between the criterion of closeness to cash model as a measure of the quality of earning and both the coefficients of sustainable growth and internal growth. The results also presented the absence of a clear relationship between the accounting conservatism coefficient and the measured growth coefficients in the current study of the research sample. The current study recommends the importance of the obligation to disclose profits in line with accounting principles and sorting out companies that follow the method of profit management and manipulation of financial statements. The study also recommends conducting more research in the field of measuring the quality of earning and its relationship to the growth of companies

Abstract

The study aims to shed light on the spread of the phenomenon of drug use and trafficking in Iraqi society in the recent period, and its impact on the Iraqi economy in general and on achieving the goals of sustainable development in Iraqi society. One of the most important effects of drug use and trafficking is the economic effects.

A questionnaire was used on a random sample of young people in Babylon Governorate, and 300 questionnaire lists were distributed. The study concluded that the phenomenon of drug use and trafficking is a widespread phenomenon, and is a problem that threatens Iraqi society, especially the youth category, and there is a steady increase in the percentage of drug users and dealers.

Drug use and trafficking greatly affects the achievement of economic development goals, which leads to an increase in the rate of poverty and unemployment in society.

The study recommends working to impose strict control over drug smuggling and trafficking in local markets, and monitoring cafes, squares, and markets that constitute a center for drug use and trafficking.

Abstract

This study deals with the strategic analysis of the internal environment and highlighting the strengths that are invested to achieve the goals of the institution and reduce the weaknesses faced by the institution and represent an existing danger to reach the goals of the institution, and the role of those internal dimensions in achieving competitive advantage and maintaining and sustaining it, Knowing the availability of strengths in banking institutions and monitoring and reducing weaknesses that they are exposed to, especially since institutions live in a rapidly changing environment with renewed desires in the tastes of customers, which necessitates achieving a sustainable competitive advantage appropriate to its capabilities and capabilities, which enables the institution to excel in its field of specialization by providing various Unique to its customers and always better than its competitors, This research was applied through the use of data for a number of commercial banks operating in the Middle Euphrates region on a sample of managers working in them with a total number of (100) respondents for the period from 1/8/2022 to 29/9/2022, and a number of statistical analyzes and tests were used. Using the statistical programs (AMOS), (Excel, (Spss), a special measuring tool has been designed to collect the necessary data that serves the research topics.

The research has reached a set of conclusions, the most important of which are: Banking institutions are affected by the internal factors of strengths and reduce the weaknesses that institutions are exposed to in order to face competition and competitors, The research concluded with a set of recommendations, the most important of which were: The necessity of analyzing the internal environment of the institutions to find out the appropriate strengths and exploiting them correctly and to reduce the weaknesses that they are exposed to and reduce them or confront them to reach the success of the institution and face market competition.

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

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

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

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

Abstract

 The problem of research has been reflected in the absence of interest of economic units in information on environmental and social costs needed to measure maintainable performance and in the fact that those economic units simply account for the elements of costs used in the production of products without considering the environmental and social costs in determining the cost of the product for the purpose of addressing this problem, this research is aimed at studying and indicating the impact of environmental and social cost accounting on the sustainable functioning of the economic unit. The nature of the accounting system applied in the economic unit in question is identified as the Ground of Architecture Cement Manufacturing Company, for the purpose of achieving the objectives of research and hypothesis testing, the Land of Architecture Cement Manufacturing Company, located in Misan governorate, has been selected environmental and social costs have not been measured, assessed and revealed as costs distinctly from other costs in the balance sheets, as it has been shown through the applied study that the environmental and social costs of the economic unit in question are hidden among other costs, leading to unsuitable management decisions, and thus negatively affecting the validity of the financial lists and reports of the economic unit. Through the statistical investigation of the questionnaire form, it was found that environmental and social cost accounting had a positive impact on raising the level of production, sales and occupational safety of workers, as well as on the reduction or decrease of environmental risks in the economic unit, as well as its positive impact on the valuation of the maintainable performance of the economic unit in question.

Abstract

The current study aims to identify the most important dimensions of customer emotional compatibility with digital and electronic products of organizations and their role in customer persuasion engineering, given that current or future organizations are digital organizations capable of manipulating the thoughts, visions, minds, and values ​​of customers and directing them toward their products. This indicates that the next sustainable development is digital sustainable development, as the digital transformation has cast its shadow over all organizations today. How will this be in the future after the rapid development of digital sciences? Therefore, our study consisted of two variables: the independent variable, emotional compatibility, which consists of a set of dimensions (emotional promotion, customer behavior modification, customer need awareness, customer partnership), and the dependent variable, customer persuasion engineering, which also includes a set of sub-dimensions (traditional customer persuasion engineering, revealed preference engineering, collective neurological customer persuasion engineering, and mind-gaming engineering). The digital sustainability variable was a one-dimensional variable. The importance of the study, which focused on the topic of customer persuasion engineering, a modern marketing topic, as well as customer emotional compatibility, and how organizations can create an aura of influence between the emotional compatibility processes between the customer and the product to be purchased. In other words, when emotional compatibility exists, it is possible to facilitate the customer persuasion engineering process, which is what most digital organizations seek today. The study sample consisted of (158) digital product customers.

The study reached the most important conclusion: the more digital organizations are able to identify the dimensions influencing emotional compatibility, the easier it will be to implement customer persuasion engineering.

The study also recommends that all marketing organizations use and enhance emotional compatibility methods and techniques to facilitate customer persuasion engineering and create sustainable digital development.

Abstract

 The problem of research has been reflected in the absence of interest of economic units in information on environmental and social costs needed to measure maintainable performance and in the fact that those economic units simply account for the elements of costs used in the production of products without considering the environmental and social costs in determining the cost of the product for the purpose of addressing this problem, this research is aimed at studying and indicating the impact of environmental and social cost accounting on the sustainable functioning of the economic unit. The nature of the accounting system applied in the economic unit in question is identified as the Ground of Architecture Cement Manufacturing Company, for the purpose of achieving the objectives of research and hypothesis testing, the Land of Architecture Cement Manufacturing Company, located in Misan governorate, has been selected environmental and social costs have not been measured, assessed and revealed as costs distinctly from other costs in the balance sheets, as it has been shown through the applied study that the environmental and social costs of the economic unit in question are hidden among other costs, leading to unsuitable management decisions, and thus negatively affecting the validity of the financial lists and reports of the economic unit. Through the statistical investigation of the questionnaire form, it was found that environmental and social cost accounting had a positive impact on raising the level of production, sales and occupational safety of workers, as well as on the reduction or decrease of environmental risks in the economic unit, as well as its positive impact on the valuation of the maintainable performance of the economic unit in question.

Abstract

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 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

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 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 article considers the historical foundations of Iraq for ensuring environmental and economic sustainability in the context of digitalization. The article presents facts about the contribution of the thousand-year-old culture of Iraq to world culture and the relevance of this contribution in solving the problems of sustainable development. A critical assessment of training technologies and the application of popular neural networks is given. It is proposed to use the experience of Belarus in planning and implementing strategic projects in Belarus in relation to the conditions of global digitalization and to use the results of Belarusian scientists in linguistic analysis of texts to create national neural networks. The importance of an ecosystem approach in solving the problems of socio-economic development of the country is emphasized. The relevance and necessity of appropriate training of personnel for the digital economy, the most important part of which in modern conditions is digital culture and the formation of a national market for high-quality data is substantiated.

Abstract

The concept of sustainability is concerned with the indicators that can be relied upon in estimating the sustainability of the economy at the macro level and what is related to it.  Financial sustainability, on the other hand , focuses on public debt and its potential positive effects if used efficiently in financing the resource gap, or negative if Limit yourself to financing current consumption.

As far as the matter is concerned with the Iraqi economy, the rentier nature of the economy has spared the economy from resorting to public debt for the purposes of covering the “gap of resources”, and resorting to it was limited in times of crisis, preserving ad hoc attitude, away from its supposed role in achieving sustainable development. The aim of this paper is to examine the economic implications of financial sustainability and its projection on the Iraqi situation, while the research problem was to investigate the economic significance of the indicators in terms of their qualitative difference in the rentier developing economy such as Iraq.   The paper reached conclusions in correspondence with its problem and hypothesis

Abstract

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

Abstract

The research aims to shed light on the most important sectors of the green economy and their contribution to carbon emissions in Indonesia by presenting some concepts about the indicators of the green economy and agricultural sectors and their role in carbon emissions, and the importance and nature of the relationship between them, and in a presentation of the problematic of the study in light of the changes that the world is experiencing now from the depletion of resources The natural increase in the amount of emissions, the increase in population rates and the need to secure food, agriculture is one of the most important entrances to the green economy, where sustainability in agriculture is achieved through three main pillars: the first is to consider achieving economic performance or profitability by considering agricultural activity as an investment, and the second is to create And the creation of new social systems through agricultural projects, the employment and development of people participating, and the third in the environmental dimension through preserving the environment and biodiversity and reducing carbon emissions. Fixed capital in agriculture, forestry and fisheries, which led to an increase in the amount of emissions, but by a small percentage, as every 1% increase in per capita renewable energy consumption reduces carbon dioxide emissions per capita by 0.07%, while every 1% increase in per capita non-renewable energy increases Carbon dioxide emissions per capita by 0.52% in ASEAN countries, including Indonesia, and green variables (revenues of forest resources, value added for each factor in agriculture, forestry and fisheries, and consumption of renewable energy) were associated with an inverse relationship with carbon emissions in Indonesia. , that is, the increased use of these variables above reduced the percentage of carbon emissions, which achieves the hypothesis that the green economy positively affects the dimensions of sustainable development

Abstract

The research aims to address the epistemological foundations of green budgeting and compare it with traditional budgeting in terms of principles and fundamentals, as well as the impact of both types of budgeting on the environment and sustainable development. Most countries worldwide are facing significant environmental challenges, necessitating the replacement of traditional fiscal policies with financial policies that integrate environmental goals within economic objectives. The study relies on previous research related to the variables under investigation to describe and analyze budgeting methodologies and compare them. Data were collected based on content analysis of previous studies and recorded observations.The research concludes that green budgeting is an effective tool for achieving sustainable development by integrating environmental policy with the state's financial policy, thereby balancing economic and environmental considerations simultaneously. Additionally, it finds that green budgeting supports the circular economy rather than the linear economy.The study recommends adopting green budgeting as a modern approach to government budget preparation. It also suggests enacting laws and regulations by the legislative authority to support the green budgeting approach, such as imposing environmental standards on government and private sector projects, promoting and supporting investment in environmentally friendly activities, and developing indicators to measure both financial and environmental performance. These indicators would assess progress resulting from green budgeting implementation, such as reductions in carbon emissions and their impact on treatment cost reductions, increased use of renewable energy, and decreased fossil fuel consumption costs.

Abstract

This research aims to analyze the relationship between fiscal policy and poverty rates in Iraq during the period 2018–2023 by examining the structure of the public budget, including revenue and expenditure distribution (both operational and investment). The findings indicate that the rise in oil revenues did not effectively contribute to poverty reduction due to weak redistribution policies and reliance on temporary solutions such as public employment and the ration card system. Official poverty indicators based on socio-economic surveys reveal significant regional disparities, underscoring the limited impact of government measures. The study concludes that the lack of economic diversification and the dominance of a rentier structure have exacerbated poverty and recommends the implementation of more inclusive and sustainable development policies to address its root causes.

Abstract

Environmental planning is one of the most important plans and strategies for preserving the environment and achieving sustainable development at the level of the national economy, and with the increasing international interest in the components of the ecosystem in the planning process, mainly, and with the increasing problems and negative effects it faced represented by pollution, gas emissions, climate changes, depletion of natural resources and damage to generations present and future                                                                

This called for finding a future vision, policies, plans and strategies to protect the environment.                                                                                                                      

 In this context, Iraq tried to devote the importance of integrating the environmental dimension with the economic and social dimension by adopting the environmental planning method that focuses in its general sense on preserving the environment and on the biological balance in order to achieve human well-being, which is the goal and purpose of development.                                                                                                  

The problem of the research is that Iraq was exposed, especially after 2003, to conflicts and wars that had significant effects on the deterioration of the Iraqi environment. Treatments of war remnants in an analytical manner within the general framework of economic plans, and one of the most important results that were reached despite the development of economic plans in the field of environment are policies and strategies that work to protect the environment, but from a practical point of view it was difficult to materialize the goals and achieve the goals under the circumstances that Iraq passed.

Abstract

This research aims to emphasize and focus on sustainable environmental strategies in urban planning of cities and to provide appropriate solutions to most of the problems resulting from incorrect land use and not distributing it in consistent and studied proportions according to a strategic vision that contributes to improving the environmental aspect of cities in the long term. The results showed that the total per capita share in the city of Ramadi amounted to (664.1) square meters in terms of area. The most important outcomes of the SPSS program were that the male participation rate was (78.7), and the female rate was (21.3). Regarding the axis of residential use and urban condition, a percentage of (3.67) appeared.). The results of the correlation analysis also showed that there is a positive, significant correlation between all dimensions of urban planning and proactive environmental sustainability, and the regression results showed that there is a positive, significant effect between proactive environmental sustainability on the dimensions of urban planning, which means accepting the basic research hypothesis, which is the presence of a positive effect of proactive environmental sustainability on urban planning.

Abstract

The aim of the research is to study and analyze the role of environmental governance in enhancing and activating accounting disclosure of financial information related to climate change, in light of international standards issued by professional organizations such as the SASB standards, GRI standards, and others.

On the practical side, the researcher tested the impact of environmental governance on the disclosure of financial information related to climate change through an electronic questionnaire, where 82 forms were distributed to a number of academics in Iraqi universities, as well as professionals (accountants and auditors) working in both the public and private sectors. The results were analyzed using the SPSS program.

The research reached several conclusions, the most important of which is that improving the level of environmental governance contributes to enhancing corporate transparency and increasing investor and stakeholder confidence in financial information related to climate change.

The research also presented a number of recommendations, the most notable of which is the need to benefit from international experiences in adopting governance principles in general, and environmental governance in particular, in order to activate disclosure and increase transparency regarding environmental issues, sustainable development, and climate change.

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

This research aims to test the relationship and impact between green finance strategies (environmental, social, economic, governance, and compliance) and the management of climate change risks (physical, liability, and transition). The study adopted the descriptive-analytical approach to achieve its objectives. It analyzed the reality of three private Iraqi banks: the National Bank of Iraq, the International Development Bank, and the Bank of Baghdad. To collect the necessary data, a field questionnaire was distributed to a sample consisting of managers, department heads, employees, and others working in private banks in Iraq. A total of 150 questionnaires were distributed, 50 for each bank, and 124 valid responses were retrieved for statistical analysis. The researcher used the SPSS program to analyze the statistical data, test the hypotheses, and measure the relationships between the variables. The study also referred to the Egyptian experience as a model for implementing green finance strategies and addressing climate change. The research focused on two main hypotheses: the first assumes a significant correlation between green finance strategies and climate change risks across the various dimensions such as environmental, social, economic, governance, and compliance. The second hypothesis assumes that green finance strategies have a statistically significant impact on the management of climate change risks at both the main and sub-variable levels. The importance of the research lies in introducing and deepening the understanding of green finance and climate change issues, and in analyzing the extent to which green finance contributes to addressing climate-related risks. The results of the analysis confirmed the validity of all hypotheses, revealing statistically significant relationships between the strategies (environmental, social, economic, governance) and the three types of climate risks (physical, liability, and transition), which confirms the growing awareness of the importance of green finance.

Abstract

As a result of the great importance that companies attach to the internal control system, as this system takes a major role in implementing their operations in an organized and practical manner, leading to the optimal exploitation of available resources, and as a result of what Six Sigma has proven to be a methodology that helps companies provide services free of defects and meets the requirements of those who benefit from those services. Accordingly, this research aims to measure the extent to which the Six Sigma methodology can be used as an internal control system to improve the quality of internal audit. To achieve this, the researcher used the inductive statistical approach by designing a questionnaire using (Google Forms) and distributing it electronically to the research sample, which was selected using a deliberate (intentional) sample consisting of employees from the (Financial Affairs, Audit and Internal Control) departments at the General Company for Fertilizer Industries - Southern Region. and among the most important results that this research produced are, designing elements of the internal control system using Six Sigma methodology indicators leads to achieving the dimensions of sustainable development, As well as the need to educate employees in the relevant departments about the objective’s that management seeks to achieve using the Six Sigma methodology as an internal control system.

Abstract

This essay examines how important anti-monopoly and competition laws are for promoting global collaboration, economic expansion, and avoiding market distortions. The report emphasizes Iraq's desire to use competition laws as a springboard for a larger plan to develop trade and economic ties domestically and abroad. The study examines how Iraq might adopt and modify comparable frameworks to support free market policies, improve consumer welfare, and promote industrial growth by comparing them to the United Arab Emirates' (UAE) effective implementation of competition legislation. Based on the UAE's strategy, the study suggests actions Iraq should take to create strong competition laws, such as bolstering judicial processes, strengthening regulatory frameworks, and boosting institutional capabilities. These initiatives seek to advance sustainable economic growth and bring Iraq into compliance with international norms. Iraq may foster a fair, competitive environment that draws investment and advances its sociopolitical and economic goals by putting in place a regulatory framework influenced by the UAE's experience. To guarantee the efficient execution and supervision of competition laws, the report suggests collaborating with regional partners like the United Arab Emirates and launching extensive reforms in Iraq's regulatory agencies.

Abstract

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

Abstract

This study aimed to identify the role of using the ESG sustainability indicators in enhancing the quality of reporting in economic units, what are the determinants that hinder ESG reporting, and what are the effects of ESG reporting. The deductive approach was used to clarify the triple concept of sustainability, as well as the quality of reporting and the use of the inductive approach in the exploratory study was formulated to verify the research hypotheses with two axes. The first axis measures the effects of the quality of triple sustainability reporting, and the other axis is about the determinants of the quality of triple sustainability reporting. A survey was conducted from the research sample and it was concluded that triple sustainability reporting has a good impact on the markets and is Among the news that the markets interact with, as for the determinants, it was found that there is a legislative and regulatory deficiency in the Iraqi environment for reporting on ESG.

Abstract

This study aimed to analyze the level of digital readiness and managerial perception of artificial intelligence applications in Jordan's five-star classified hotels. The study employed a descriptive-analytical approach and was applied to a sample of 342 managers and employees from 28 five-star hotels in Amman, Aqaba, and Petra. The results revealed that the level of digital readiness was moderate (3.42), while managerial perception was high (4.18). The findings also demonstrated a strong positive correlation (r=0.742, p<0.001) between digital readiness and managerial perception of artificial intelligence.

The contribution of this study lies in providing a comprehensive scientific framework that links digital transformation capabilities with hotel innovation through exploring the role of managerial perception as a critical factor in accelerating the adoption of artificial intelligence technologies. Furthermore, the study contributes to bridging the research gap in Arabic literature by presenting empirical evidence on the reality of Jordanian hospitality, thereby providing decision-makers and managers with a foundation for developing more sustainable digital strategies capable of enhancing competitive advantage.

The study recommends the necessity of investing in human capital and developing supportive national digital policies to accelerate digital transformation in the sector. Additionally, the study recommended developing comprehensive strategies to enhance digital readiness and build managerial capabilities in the field of artificial intelligence, with emphasis on investing in human capital.

Abstract

The current research confirms the importance of promoting ethical behavior and the extent of its impact in anchoring in organizational values and all decisions made by organizations, the ability of the organization to provide sustainable, high-quality services, on the one hand, and the need for the organization’s values to be in line with the ambitious values of employees on the other hand, and the result is high performance. And present behaviors that benefit and do not harm others. Therefore, the research has dealt with two important variables, the first being moral ethcial leadership through its dimensions (justice, integrity, directing behavior, clarity of role, power sharing, concern for sustainability) .As for the second variable, organizational values have adopted the dimensions (quality in values, innovation of values, responsibility for values, and values. Organizational values of customers and organizational values of employees), and the research started from a problem expressed with a number of questions, including whether moral leadership exists among university leaders and can you use positive behaviors and ethical practices to consolidate these organizational values in the universities under study? A intended sample was chosen, represented by (64) members of university leaders who hold senior leadership positions in a number of Iraqi universities that were chosen to implement the study, and the research drew on a number of conclusions, the most prominent of which is that ethical leaders have qualities and characteristics that depend on the social philosophy that relates to the mind, heart and soul. The soul is to be a tool in building a balanced emotional personality, as it searches for means and not ends, as for the most important recommendations for university leaders to pay attention to the sustainability and preservation of relations between employees, seek attention to environmental and technological changes, provide the appropriate organizational climate, follow a work context and take into account the prevailing societal values as a source of intellectual and scientific radiation To reach good performance to support its position in the community, and the continuous urge to adopt professional behavior and interest in building a clear vision that consolidates organizational values in the universities in question

Abstract

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

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

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

Abstract

The current study aims to explore the impact of entrepreneurial orientation as an independent variable — through its dimensions (innovation, risk-taking, proactiveness, autonomy, competitive aggressiveness, and competitive energy) — on business success as a dependent variable. The study focuses on a sample of small and medium-sized enterprises (SMEs) in Al-Najaf Al-Ashraf Governorate.

To achieve the study objectives, a sample of 123 SMEs in Najaf was selected, and the data were analyzed using the SPSS statistical software. The study reached several conclusions, most notably that SMEs exhibit a strong entrepreneurial orientation, which contributes to better performance through the development of new products and services that meet market needs. The results also showed that reactiveness enhances a company's ability to seize opportunities before competitors, while other dimensions such as autonomy and risk-taking contribute to strengthening competitiveness and achieving success.

Based on these findings, it can be concluded that enhancing entrepreneurial orientation among SMEs in Al-Najaf Al-Ashraf is an effective strategy for improving their performance and increasing their competitiveness in the market. Moreover, the study provides valuable insights for policymakers and decision-makers in supporting these enterprises by providing an enabling environment that fosters innovation, risk-taking, and reactiveness — thereby contributing to sustainable growth and tangible business success.

Abstract

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

Abstract

Entrepreneurial leadership is considered one of the key factors that contribute to organizational success and foster innovation and creativity within organizations. This research is an analytical study examining the impact of entrepreneurial leadership on creative work behavior at the University of the Future in Babel Governorate. The study aims to understand the role of entrepreneurial leadership in enhancing a creative work environment and motivating employees to innovate and create, thereby improving the overall effectiveness of the organization.

The research is based on the analysis of field data collected through a questionnaire distributed to a sample of faculty members and staff at the University of the Future. The questionnaire was designed to include several aspects related to entrepreneurial leadership practices, such as strategic vision, inspiration, trust, and communication, as well as their impact on employees' creative work behavior. The data were analyzed using appropriate statistical methods for the study.

The results of the study revealed that entrepreneurial leadership plays a pivotal role in promoting creativity and innovation within the university. The application of entrepreneurial leadership dimensions positively contributed to improving collaboration and interaction among employees, motivating them to offer innovative ideas and solutions in the university’s work environment. The study also confirmed the existence of a positive relationship between entrepreneurial leadership and creative work behavior, indicating that entrepreneurial leadership effectively drives employees toward adopting more creative work methods.

Moreover, the study found that entrepreneurial leadership requires the availability of certain fundamental factors, such as strategic vision, inspiration, mutual trust between leaders and employees, and effective communication. These factors help create a work environment that enables employees to think creatively and present innovative solutions that contribute to organizational development.

In conclusion, the study recommends enhancing the concept of entrepreneurial leadership at the University of the Future by implementing training and development programs targeted at academic leaders to strengthen entrepreneurial leadership skills. The study also recommends focusing on key leadership dimensions, such as improving internal communication between different departments and enhancing the strategic vision, to create a sustainable and creative work environment.

Abstract

Desertification is not a modern phenomenon, but the seriousness of this phenomenon has exacerbated and increased in recent times, and the problem of desertification has become a global problem, and it is basically a man-made phenomenon that is exacerbated by climate changes. Soil erosion, erosion, spread of sand dunes, land degradation, low crop productivity, weak capacity of agricultural and pastoral systems, and many social problems. Therefore, it is at the heart of the serious challenges and threats facing sustainable development with far-reaching negative effects on natural resources, the environment, economic and agricultural activity, physical infrastructure, and food security. The research problem is The continuous rise in the ever-increasing and changing human requirements of agricultural and food commodities and the increase in population and the consequent social changes have doubled the need to exploit additional resources to meet food requirements at a time when large areas of land suffer from the problem of desertification, The research aims to know the reasons for the exacerbation of the phenomenon of desertification and its repercussions on the agricultural sector in Iraq, The consequences thereof and the possibilities available for treatment. We assume that human factors exert the strongest influence in the exacerbation of this phenomenon to side Unsustainable Exploitation of Natural Resources The research concluded that desertification is one of the environmental problems that the more they aggravate and increase in severity, The more difficult and costly it will be to treat them financially and technically.

Abstract

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

Abstract

يؤدي الذكاء الاصطناعي دورا هاما وأساسيا في مختلف مناحي الحياة سيما في السنوات الأخيرة، فلم تعد الاستفادة من الذكاء الاصطناعي مقتصرة على البرمجيات فقط، بل امتدت الى مجالات الطب، والهندسة، والزراعة، وغيرها، وفي الآونة الأخيرة، اتجهت الدول نحو دمج الذكاء الاصطناعي وتوجيهه لتحقيق أهداف التنمية المستدامة ، بالشكل الذي يتوافق مع مستوى التنمية الاقتصادية والاجتماعية والبيئية المستدامة.

ولم تكن الدول العربية بمنأى عن هذه المساعي الدولية للاستفادة من الذكاء الاصطناعي ولاسيما في تحقيق التنمية المستدامة ، في ظل صعوبة الأوضاع الاقتصادية والسياسية والاجتماعية التي تواجهها،  ويزيد من صعوبة تأثيرها كون معظم الدول العربية دولاً نامية ، مما يزيد من أهمية تمسكها بضرورة الاستفادة من تطبيقات الذكاء الاصطناعي من أجل تحقيق أهداف التنمية المستدامة ، وعلى رأسها القضاء على الفقر وتعزيز فرص المساواة بين الجنسين وتحسين مستويات التعليم والصحة.

ويعد تحقيق أهداف التنمية المستدامة من أهم أولويات الدول وخاصة في ظل التحديات المختلفة التي يواجهها العالم سواء تحديات اقتصادية أو سياسية أو بيئية. وفي ظل التطور التكنولوجي اللامحدود وظهور تقنيات الذكاء الاصطناعي كان لابد أن تتوجه الدول نحو الاستفادة من هذه التقنيات وتطويعها نحو تحقيق أهدافها وخاصة أهداف التنمية المستدامة.

وقد لعبت منظمة اليونسكو دورا فعالا في الاستفادة من الذكاء الاصطناعي في تحقيق أهداف التنمية المستدامة من خلال دورها في مساعدة الدول في ذلك وبما يتناسب مع كل دولة حيث تضع المعايير وتساعد في وضع السياسات وبناء قدرات الدولة.

وفي 2019 ظهرت وثيقة (إجماع بكين) والتي وافق فيها ممثلو الدول والمنظمات الدولية والمؤسسات الأكاديمية والمجتمع المدني والمجتمع الخاص على أهمية الذكاء الاصطناعي في التعليم والبحث العلمي، كما تؤكد الوثيقة على وجود العنصر الإنساني واهميته في نشر تقنيات الذكاء الاصطناعي في التعليم لتعزيز التنمية المستدامة وحماية حقوق الانسان من خلال التعاون بين الانسان والالة.

و يمكن تعريف الذكاء الاصطناعي بأنه علم فائق التطور مشتق من علوم الحاسبات يحاكي العقل البشري بأعلى مستويات ذكاؤه ويستخدم لأداء كل المهام البشرية وحل كافة المشاكل التي يواجهها الانسان بطرق تكنولوجية متطورة.

ومن الجدير بالذكر أن الهدف الرئيسي لأبحاث الذكاء الاصطناعي في هذه المرحلة هو  انتاج ابتكارات من شأنها محاكاة الذكاء البشري وأداء نفس مهامه كحل المشكلات واتخاذ القرارات، ولكن مع تطور العالم وتسارع وتيرة الاحتياجات والمشاكل الاقتصادية والبيئية أدرك العلماء أنهم بحاجة الى خوارزميات وتقنيات أكثر تقدما.

وقد أدت جائحة كورونا إلى الزامية توجه العالم نحو استخدام تطبيقات الذكاء الاصطناعي، بل وتحديثها بشكل يساعد على حل أزمة كورونا أو على أقل تقدير الحد من تهديداتها ونتائجها. ومن أبرز استخدامات تطبيقات الذكاء الاصطناعي خلال جائحة كورونا استخدامها في العملية التعليمية وكذلك العملية الطبية.

فضلاً عن  أن تطبيقات الذكاء الاصطناعي في عصرنا الحديث تستخدم في شتى المجالات العسكرية والبيئية والاقتصادية والتعليمية ومن بين هذه التطبيقات:

• السيارات ذاتية القيادة والطائرات بدون طيار.
• الانسان الآلي والذي يتواجد حاليا في المستشفيات والجامعات وبعض المطارات.
• برامج الذكاء الاصطناعي في تحليل البيانات الاقتصادية كالبورصة وتطوير أنظمة تداول الأسهم.
• الأجهزة الذكية القادرة على القيام بالعمليات الذهنية كفحص التصاميم الصناعية، ومراقبة العمليات واتخاذ القرارات.
• التطبيقات الذكية الخاصة بتحويل الأموال والتعامل مع البنوك.
• خدمات المنازل الذكية، والأسلحة ذاتية العمل، والهواتف، وأجهزة التلفاز، والاف التطبيقات الأخرى.

ومن الأهمية بمكان حشد الوسائل اللازمة لتنفيذ خطة التنمية المستدامة 2030من خلال تنشيط الشراكة العالمية من أجل تحقيق التنمية المستدامة، على أساس روح من التضامن العالمي المعزز، مع التركيز بوجه خاص على احتياجات الفئات الأشد فقرا والأكثر ضعفا، وبمشاركة من جميع البلدان وجميع أصحاب المصلحة وجميع الشعوب. إذ أن الذكاء الاصطناعي (AI) يمتلك إمكانيات هائلة لدعم وتحقيق التنمية المستدامة عبر تحسين الكفاءة، تقليل الفاقد، وتقديم حلول مبتكرة لمجموعة من التحديات البيئية، الاقتصادية، والاجتماعية.

Abstract

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

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

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

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