Search Results for the-role

Abstract

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

Abstract

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

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

Abstract

The research aims to highlight the role of private banks in promoting social responsibility, using a sample of three international and Arab commercial banks that have a social role in the society in which they operate. The research problem is represented by answering the following question: What is the reality of private banks’ commitment to the reality of social responsibility and what is their social responsibility? The importance of the research lies in the vital and effective role of the banking sector’s social responsibility towards society. The research seeks to achieve the following goals: clarifying the aspects of social responsibility and its important dimensions on the banking sector and identifying the effects of the social responsibility of these banks on society. The research is based on the hypothesis that: There is a relationship between the social responsibility of the banking sector and activating the developmental role of banks. The deductive approach was adopted to move through the study of the phenomenon from the general to the specific, based on the descriptive method as one of the methods of economic analysis. The research also reached a set of conclusions, the most important of which are: The social responsibility of banks expresses the mechanisms through which banks’ compliance with laws and standards can be guaranteed and monitored. And international rules on a voluntary basis. The research also presented a set of recommendations, the most important of which is: An independent department should be allocated for social responsibility in various banks, with the following functions being exercised: organizing volunteer efforts inside and outside them, planning and implementing social responsibility activities, measuring performance, evaluating practices, and preparing periodic reports. And dissemination, coordination with governmental and private institutions locally, internationally and regionally).

Abstract

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

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

Abstract

The purpose of this research is to clarify the importance of the barcode in monitoring processes, as it plays a significant role in the circulation of goods between the producer and the consumer.
It also aims to highlight the benefits and significance of barcodes across various stages of the production process, including identifying the components of the manufactured product and reinforcing the role of barcodes within business organizations.

Barcodes help accurately track products within warehouses, thereby facilitating daily or periodic inventory processes and minimizing human errors. Thanks to barcodes, inventory levels can be effectively monitored, allowing the organization to plan ahead to avoid stock shortages or overstocking.

Moreover, barcodes play a key role in protecting the rights of both the initial and final consumer.

Abstract

The aim of the research is to study the impact of some macroeconomic variables in China represented by investment with local capital , foreign investment, Gross Domestic Products(GDP) , rate of inflation and economic growth rate and the exchange rate in dollars in foreign trade represented by exports and imports, (Industry and services) for the period 2000-2019, by adopting standard analysis where the gradual multiple linear regression was analyzed of the role of some variables in the economy in the growth of Foreign Trade Ministry in China during the time period above. The research reached the following results:
(1)-There is a significant indicative role for the two variables of investment in domestic capital and foreign investment in the development of foreign trade movement. (2)-There is no significant indicative role for the exchange rate variation, the rate of inflation, and economic growth in the development of foreign trade. (3)-There is a significant indicative role for the variable (GDP )in the development of the movement of Foreign trade in China, if it is adapted independently away from the suggested changes in the research, as its impact is clear on China imports and then exports.(4)-There is an investment increase in domestic capital and foreign trade movement in China.(5)-There is relative stability in foreign investment.(6)-There is a decline in the rate of economic growth to the (GDP) between 2000- 2019 as well as the exchange rate of the dollar against the Chinese Yuan. And the research presented several proposals, including the importance of studying the impact of foreign trade from exports, imports, by sector: industrial, agricultural, medical, technology, and the role of the foreign trade in China in the world countries’ economies, especially the European Union and UAS.

Abstract

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

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

Abstract

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

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

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

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

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

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

Objectives of the Research

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

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

Abstract

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

Abstract

The aim of the research is to provide a theoretical introduction to the ethics of the auditing profession with a review of the role of ethics in the auditing profession in achieving and enhancing the quality of auditing for auditors working in a sample of audit offices operating in Iraq, as the sample consisted of (50) auditor offices, and to achieve the research objectives, the two researchers prepared a questionnaire It included (25) items, and they were analyzed using the statistical program (SPSS). The two researchers reached a number of results, the most prominent of which are:
1. There is a high commitment of the auditor in Iraq to the ethical codes of the auditing profession, which contributed to achieving the quality of auditing.
2. The ethical codes of auditing profession adopted in Iraq do not fully contribute to the economic and social welfare of society.
3. There is a statistically significant relationship between the auditors ’commitment to ethical behavior and the quality of the audit work, as the responses of the research sample showed a clear agreement on the existence of the relationship.
In light of this, a number of recommendations were presented, the most important of which are:
1. The necessity for the Board of Auditing and Auditing Profession in Iraq to hold sessions and seminars dealing with the rules of ethical behavior, especially with regard to honesty and avoiding personal judgments and whims, except within narrow and professionally justified limits.
2. The necessity of activating the role of monitoring committees in the auditing profession council to perform its supervisory role on all aspects of auditing, especially limiting the negative impacts of the beneficiaries on auditing processes.
3. The need to pay attention to the dimension of professional requirements by setting policies and procedures that affirm and commit the auditor to adhere to the principles of independence, objectivity and integrity

Abstract

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

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

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

Abstract

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

Abstract

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

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

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

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

Abstract

Renewable Energy and Its Role in Maintaining Climate Balance

The intensity of global climate challenges is increasing, prompting a focus on renewable energy production to achieve the necessary climate balance. Reports from global institutions and specialized organizations indicate that greenhouse gas emissions need to be reduced by nearly half by 2030 to avoid the worst effects of climate change and reach net-zero emissions by 2050.

Global reports highlight that a significant portion of greenhouse gases surrounding the Earth, which trap the Sun’s heat, is generated through energy production by burning fossil fuels to produce electricity and heat. Fossil fuels, such as coal, oil, and gas, are by far the largest contributors to global climate change, accounting for more than 75% of global greenhouse gas emissions and nearly 90% of all carbon dioxide emissions.

The role of renewable energy sources (abundantly available around us through the sun, wind, water, waste, and geothermal energy) stands out due to their natural availability. These sources emit little to no greenhouse gases or pollutants, making them a critical component in combating climate change.

Abstract

This study examines the preventive role of Legal Technology (LegalTech) in monitoring anti-competitive behaviors, with a particular focus on current challenges in Iraq. The problem arises from the limitations of traditional tools in detecting collusion and monopolistic practices, in contrast to the potential offered by LegalTech solutions such as artificial intelligence algorithms and digital reporting platforms. The research adopts a descriptive-analytical and comparative methodology, reviewing successful international experiences (the European Union, Singapore, and the United Kingdom), alongside an Iraqi case study in a key sector. The underlying hypothesis suggests that while LegalTech provides promising opportunities for regulatory oversight, its effectiveness in Iraq depends largely on the development of digital and legislative infrastructures. Preliminary findings indicate that LegalTech can play the role of an "early warning mechanism" against anti-competitive practices. However, Iraq faces structural and legislative challenges that require urgent addressing.

Accordingly, the research seeks to provide a cognitive and policy contribution that deepens understanding of the preventive role of LegalTech and supporting Iraqi decision-makers in addressing current challenges, thereby fostering a fairer and more competitive economic environment.

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 current research aims to understand the importance of the role and impact of Marketing 4.0 on competitive intelligence. The research problem was represented by an important question: "How can Marketing 4.0 impact competitive intelligence?" To explain the relationship between the main research variables, two main hypotheses were formulated for correlation and influence, from which sub-hypotheses were derived. To achieve the research objectives, a descriptive analytical approach was used to survey the opinions of employees at Al-Safir Private Hospital. The sample included (43) employees out of a total population of (50). The intentional sampling method was used, and their opinions were surveyed using a validated questionnaire. To analyze the data, the statistical programs SPSS and Excel were used. Among the statistical methods used were Spearman's correlation coefficient and simple linear regression coefficient.         

The research reached several conclusions, the most important of which is that Marketing 4.0 plays a role and impact on competitive intelligence, contributing to increasing the hospital's efficiency and level of application of soft skills, tools, and techniques of Marketing 4.0 in competitive intelligence.                                                       

Abstract

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 review the role of green banking in achieving environmental sustainability, by clarifying the basic concepts of green banks and environmental sustainability, and identifying the most important advantages of green banks, and thus showing the effectiveness of using green banking products and services in achieving environmental sustainability.

The study was carried out in a sample of Iraqi banks, and to achieve the goal of the research, the questionnaire was used as a main tool for data collection, and it consists of (50) paragraphs for the purpose of measuring the dimensions of the study, according to the (Likart) scale with five-weights, and statistical methods were used to process the data for the purpose of reaching the results. Depending on the statistical analysis program (SPSS).

The research has a main hypothesis that there is a statistically significant relationship between green banks and environmental sustainability. The research reached a main conclusion, which is that Iraqi banks possess great material and human capabilities that, through their proper employment, can play a greater role in the process of protecting the environment.

And the most important recommendations of the research is the necessity of cooperation and unifying efforts between the Central Bank and the Ministry of Finance by drawing a road map for converting all Iraqi banks to green banks that care about the environment.

Abstract

This research aims to reveal the role of Iraqi universities in preventing drug abuse. The main issue revolves around understanding the contribution of universities in combating this phenomenon. The study, using descriptive and analytical methods, found that universities play a significant role in spreading awareness, conducting workshops on the dangers of drugs, and creating prevention programs for students. Additionally, universities should collaborate with the General Directorate for Drug Control in Iraq and encourage research to keep up with developments in drug prevention to protect students.

Abstract

This study highlights the vital role played by electronic banking in enhancing financial inclusion in Iraq, considering the challenges facing the financial sector—particularly the limited integration of large segments of the population into the formal banking system. The study is based on a problem concerning the limited role of electronic banking in expanding financial inclusion and seeks to evaluate its actual contribution in this field.

The study aims to diagnose the current state of electronic banking in Iraqi banks, determine the extent of the spread and usage of the services provided among the public, and measure the impact of these services on financial inclusion indicators—such as increasing the number of bank accounts and facilitating access to credit and other financial services. It also reviews the challenges hindering the spread of electronic banking, whether related to infrastructure, the regulatory framework, or the lack of awareness and trust among users.

The study adopts a descriptive-analytical approach, relying on official data issued by the central bank and commercial banks, in addition to an inductive approach that traces the relationship between the development of electronic banking and financial inclusion indicators. Despite the persistence of some geographical and social gaps, the study recommends the need to develop digital infrastructure, enhance financial literacy, and update regulatory frameworks to keep pace with the digital transformation of banking in Iraq.

Abstract

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

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

Abstract

The banking crisis occurs in the banking system when cash withdrawals from all types of bank accounts by bank customers suddenly rise, that is, when the bank’s or financial institution’s liabilities are greater than financial assets and then its inability to cover the liabilities, then the cash and its equivalents are not guaranteed. The quality of the loan portfolio and the increase in bad loans from it have an impact on the financial position, and for this reason and in the aftermath of the recent financial crisis (2008), the International Accounting Standards Board, in cooperation with international organizations, issued the International Financial Reporting Standard (9) to recalculate the expected credit losses of financial instruments according to scientific grounds To avoid defaulting in debt repayment, the research focused on the challenges facing commercial and Islamic banks in Iraq in implementing the guiding regulations issued by the Central Bank of Iraq, which mandated the application of the standard as of 2019 in light of the capabilities available in those banks.
With the aim of the research to shed light on the requirements of the standard IFRS-9) and procedures for banks in the application of the standard and the role of the Central Bank of Iraq in monitoring banks to ensure that those requirements are met. The research reached several conclusions, the most important of which is that the timing of the application of the standard is not appropriate due to the circumstances that Iraq is going through, and many commercial activities have stopped due to the outbreak of the Corona virus with the decline in oil prices. 2019 until a later time until the appropriate environment for the application is available

Abstract

The industrial policy in Iraq after 2003 contributed to the decline in the sustainability component of economic growth And the lack of economic growth in Iraq to the element of sustainability after 2003, as a result of the continued dependence on crude oil, and the decline in the relative importance of the manufacturing sector in the economic structure, and the trends of economic policies and industrial policy contributed to the exacerbation of this result. The strategies and directions that were put forward after 2003 are based on betting on the private sector and market mechanisms to advance this sector in return for excluding the state and limiting its activity to a purely regulatory framework through the adoption of a horizontal industrial policy. This paper calls for the adoption of a rational, realistic approach to address the problems of the industrial sector, based on combining the role of the market and the role of industrial policy. Market mechanisms alone cannot achieve production efficiency and social justice in light of problems and imbalances, and the presence of high unemployment, as well as the deterioration of the business environment and the weakness of the side. Security and its well-known complexities. The desired reform in which the state should play a balanced and integrated role with the market, especially that the local private sector in Iraq, due to its well-known conditions, needs for a long time the state and its support.

Abstract

Capital structure is considered a fundamental topic in the field of financial management due to its vital role in supporting corporate financial decisions and its direct impact on financial performance and returns. This study aims to analyze the role of capital structure indicators on abnormal stock returns, with a specific focus on industrial companies listed on the Iraq Stock Exchange, as these returns serve as important indicators of market efficiency and the influence of financial decisions.

The study addresses the relationship between the components of capital structures such as debt and equity—and deviations in stock returns from expected values. These deviations may reflect unexpected opportunities or additional risks borne by investors. The research problem was formulated through inquiries into the impact of the financing mix used by companies on abnormal returns, as well as the extent to which these returns are affected by financial risk and the environmental challenges faced by the Iraqi market.

The significance of this study lies in its attempt to explain how changes in financial leverage influence abnormal returns. It also provides practical indicators that enhance the efficient use of financial resources and help investors gain a better understanding of how to evaluate their returns and expectations based on the components of capital structure. Furthermore, the study seeks to offer insights and recommendations that support financial decision-makers in choosing a balanced capital structure that contributes to growth and risk reduction. The study adopts an analytical approach that integrates theoretical foundations with empirical measurement of financial leverage indicators and abnormal returns, by analyzing data from a sample of listed industrial companies.

Abstract

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

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

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

Abstract

The 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 aim of the research is to clarify and determine the role of voluntary accounting disclosure in the process of evaluating banking performance, which has become increasingly important in the recent period as a result of the developments witnessed by the financial markets regarding the type and quantity of information contained in the financial reports of companies, and this is achieved by testing research hypotheses and trying to reach a solution to its problem by trying to determine the extent of dependence of each of the CAMELS indicators on information classified as voluntary or voluntary disclosures within the reports, and within this framework, the research problem revolves around the dependence of all or some of the indicators of the camels system on voluntary accounting information published in financial reports, Is there a relationship between voluntary accounting disclosure in the financial reports of banks and the results of evaluating their banking performance under the camels system  The research is based on two hypotheses, the first of which is the role of voluntary accounting disclosure of banks in assessing banking performance using the six camels indicators, and the second is that some CAMELS indicators rely on voluntary accounting information to varying degrees, The research also aimed at determining the impact of voluntary accounting disclosures of banks in assessing banking performance using the CAMELS system or not, and determining the size and shape of the relationship between the results of the banking evaluation using the CAMELS system and the volume of voluntary accounting disclosure in financial reports in addition to identifying the indicators of the CAMELS system that rely on voluntary accounting information disclosure, Therefore, through the research, the CAMELS system was applied to the Bank of Baghdad and using the method of financial analysis, many conclusions were reached, the most important of which was the study showed the existence of a role for voluntary accounting disclosures in assessing banking performance among the elements of the camels banking evaluation system in the banks sample study and the importance of applying the CAMELS investors have a clearer picture of the bank.

Abstract

The research discusses how to enhance and activate the modern tasks and roles of the internal auditor related to helping organizations achieve its goals in terms of (governance, risk management, internal control) and providing exceptional services to management, as well as adding value to the organization as a whole, by adopting creative methods in terms of the basic components of creativity, As the internal auditor's carrying out these tasks greatly contributes to the success of the financial and administrative work and reaching satisfactory results for all parties, The research problem raised questions about the nature of the role between research variables, and the researchers adopted a scientific approach using the descriptive analytical approach and using the statistical program (spssv23) to find percentages The duplications and the analysis of the nature of the relationship, and a questionnaire form was built, tested, and then distributed to the research sample, and the research reached several conclusions, the most important of which are: The components of creativity have a large and important positive role in improving and distinguishing the performance of internal auditors in relation to achieving the objectives of the organization, helping the administration to carry out its tasks and increase the value The organization through the development and evaluation of services, and research recommends organizations to focus and collaborate between components, Creativity and the work of internal auditors to activate his modern roles.

Abstract

The aim of the research is to clarify the role of financial engineering and its applicable tools in banks and how to manage banking risks. In order to achieve the research objective, the research problem was formulated with the following question: What is the role of financial engineering in managing and reducing banking risks?

Then the hypothesis was formulated to answer the research problem. The researcher relied on the descriptive analytical approach, as the researcher collected data and information through references and literature from books, periodicals, master’s theses, doctoral dissertations, Arab and foreign scientific journals, and browsing the international information network (the Internet) to track the latest scientific developments regarding the research topic.

The researcher reached a set of results, the most prominent of which is that risks are inherent in banking work without exception, regardless of the type of bank or the type of activity it carries out. Financial engineering tools were and still are the subject of great controversy among those dealing with them and studying them. Some of them strongly support their use, while others consider them the cause of financial crises.

The researcher also recommends the most important of which is establishing the foundations of financial engineering and financial risk management and clarifying their limits so that the bank can benefit from their tools and products. Paying attention to training accountants and intensifying communication work that increases the confidence of customers and society as a whole in the bank’s services, which reduces risks on the one hand and increases the size of the portfolio and deposits on the other hand.

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

This study aimed to shed light on compliance auditing and the risks associated with non-compliance, while demonstrating the impact of compliance auditing on the quality of accounting information contained in the financial statements, applied to a sample of Iraqi banks listed on the Iraq Stock Exchange. The study also addressed the concept of compliance auditing as one of the branches of modern auditing that focuses on verifying institutions' compliance with laws, standards, and regulations, and its role in enhancing transparency, credibility, and improving the quality of accounting information. This study was based on the hypothesis that fulfilling compliance auditing requirements in the correct and proper manner by audit committees can result in a set of distinct benefits, including expressing a neutral professional opinion on ensuring the level of quality of accounting information for entities subject to auditing that meets the requirements of a wide range of investors. The study problem was embodied through a set of questions, including (Do economic units operating in the local environment seek to adopt compliance auditing practices for their financial statements and statements? Do economic units operating in the local environment realize the role that compliance auditing practices play in improving the image of the auditing profession for a wide range of investors? Does adherence to compliance auditing practices affect ensuring a certain level of quality of accounting information for entities subject to auditing, especially in an environment where the importance of transparency and financial accountability increases? In order to achieve the objectives of the study and examine and test its hypothesis, the study adopted the descriptive analytical approach. By constructing and formulating a questionnaire form that was distributed to the study sample consisting of a group of auditors, compliance monitors and financial accountants working in the banking sector, and then analyzing the study data through the use of a number of statistical means and methods.

The study reached a set of conclusions, the most important of which is that there is an important role for compliance auditing in enhancing the quality of accounting information, and there is a statistically significant moral effect of compliance auditing on the quality of accounting information in its dimensions.

The study also recommended the need for continuous assessment of the extent of banks' compliance with laws and standards, and the application of effective internal control systems that support compliance auditing tasks and ensure early detection of any violations, and the development of proactive plans to avoid financial and legal risks associated with non-compliance.

Abstract

Research aims to reveal nature of mediating role of organizational learning in relationship between strategic flexibility and high performance. Intellectual research problem was represented by main question: Does strategic flexibility have an impact on achieving high performance through mediating role of organizational learning? On basis of which sub-questions were raised through which appropriate solutions could be found. While the problem of field study of urgent need to respond to the repercussions of Corona pandemic was manifested through staff that have sufficient flexibility to achieve performance required of them to cross this crisis and sustain that performance through organizational learning of various kinds. Importance of research was evident from importance of the field of application, which needed to provide various solutions to advance and develop reality of health performance, as research was applied in Karbala Health Department on a random sample of (37) employees from its administrative and medical staff, based on a questionnaire form. Used a set of statistical methods to analyze data, including simple correlation coefficient (Pearson), analysis of ANOVA and test (Sobel) by using statistical program SPSS V.25. Research reached a set of conclusions, most important of which is existence of a direct correlation and a significant positive effect between research variables, in addition to presence of an indirect and significant effect of organizational learning in relationship between strategic flexibility and high performance. Based on conclusions of research, researchers were able to formulate a number of recommendations to improve performance levels and respond to Covid 19 crisis, most important of which is increasing interest in organizational learning at level of research community, as it represents real basis for enhancing and improving flexibility and performance of its human resources (administrative and medical staff) on one hand.

Abstract

Gold is a rare, limited, and highly liquid asset. However, it is a luxury commodity and therefore can be considered an investment opportunity. It is readily available and does not carry significant risks to its users. Furthermore, there are no associated credit risks. Given these characteristics, it is a highly significant asset and plays a fundamental role in investment portfolios. These characteristics increase investors' interest in including gold in their portfolios, especially during times of financial crises. If an investor decides to include gold in their investment portfolio, it is essential to evaluate the proportion of gold in the portfolio, taking into account risk, return, and diversification. This study attempts to test and prove the hypothesis: Does gold provide good diversification for an investment portfolio? Is gold an important asset in an investment portfolio? Do investment portfolios that include precious metals such as gold show a better performance rate than portfolios that do not contain them? In addition, the research focuses on building an optimal investment portfolio of stocks, an investment portfolio of gold and stocks, an investment portfolio of stocks and cryptocurrencies, an investment portfolio of cryptocurrencies and gold, and an investment portfolio of stocks, cryptocurrencies, and gold. The current research is the first Iraqi, Arab, and international research that includes gold in portfolios of stocks, currencies, and cryptocurrencies simultaneously. The research sample consisted of (21 stocks) listed on the Iraq Stock Exchange, and (21) global cryptocurrencies for the period from (January 2017 - September 2023). The research concluded that including gold in stock portfolios clearly improves their performance.

Abstract

The aim of the research is to test the mediating role of the strategic capabilities in strengthening the relationship between strategic learning and digital business strategies by application in a sample of mobile telecommunications companies in the holy Karbala province, and in order to achieve this, Asia Cell, Zain Iraq, Korek Telecom, Al-Kafeel Security and Iraq Sale have been selected as an applied field. To search by distributing a questionnaire that included (64) respondents managers of the research sample companies, it included branch managers, department heads, divisional officials, administrative, technical and engineering units, as well as managing directors of private agencies. The simple correlation coefficient (Pearson) was used, and the simple regression equation as well as descriptive statistical methods (arithmetic mean, standard deviation) by adopting SPSS V.23 program, while the Sobel test was approved to prove the significance of the mean variable. And one of the most important conclusions that was reached is that the strategic capabilities have an effective influence in enhancing the relationship between strategic learning and the digital business strategy of companies, the research sample in light of competition in the Iraqi mobile telecommunications sector. The research was concluded with a number of recommendations, the most prominent of which is the need to employ the mediating role of the strategic potential in enhancing the influential relationship between strategic learning in order to adopt a digital business strategy within the rapidly growing telecommunications sector in line with the provision of new services that add value to the companies of the research sample as well as their employees across its geographically diverse branches.

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

The research aims to clarify the role of strategic planning in training and developing human resources and its effective role on the organization in question. Of importance and specificity, as this sector is affected by a set of political, economic and geographic factors that play an important role in shaping the vision, mission and goals of this organization. Therefore, this research started from a problem expressed with an intellectual and applied question, and then diagnosed the level of its importance, impact, and the possibility of its application in organizations, and then applying this study. The study used a set of statistical analyzes and tests using statistical programs, where the sample consisted of (120) employees at different administrative levels who were randomly selected from various departments (Ministry of Foreign Affairs) who are related to the training and development process. The study reached a set of conclusions, the most important of which is that most training programs are short-term, and this type may not benefit the trainee in all cases, as the training needs must be determined and then allocate the necessary and sufficient time for training

Abstract

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

Abstract

The aim of the research is to clarify the role that environmental control demonstrate in achieving the requirements of sustainability, and the research relied on an independent variable, which is environmental control, while the dependent variable sustainability had four requirements: (rationalization of resource consumption, reducing pollution, reducing the impact on human health, using Renewable energy), and a simple, comprehensive, stratified sample was selected, represented by the administrative leaders and administrators in the General Company for Battery Industry / Babel 1 plant in Baghdad. What is the role of environmental control in achieving sustainability requirements?) by testing two main hypotheses about correlation and influence relationships. difference), in addition to finding the relative importance, on the basis of which it is possible to know the level of order of each paragraph or dimension in addition to the test of to the main hypotheses by using the statistical program (SPSS.V.23) to extract the results.

    The research reached a set of conclusions regarding environmental control, most notably the lack of interest of the laboratory management in the periodic evaluation process for the extent of compliance with environmental legislation related to environmental control, which is negatively reflected in the discovery of deviations in environmental work. It has positive repercussions in detecting the extent of deviation when applying regulations and instructions related to environmental legislation.

Abstract

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

Abstract

Integrated reports represent an episode in the development of the financial reporting function and were approved by the management of economic units as a result of the pressures of users of accounting information in light of a competitive economic environment that requires reducing the information gap between management and users in order to ensure the achievement of social and environmental activities to evaluate the efforts of the management of economic units and their ability to achieve goals. Its strategy and creating an integrated information advantage.

The importance of the research stems from the importance of integrated reports and evaluation of banking performance and governance, as it addresses an important issue supporting the disclosure of quantitative and qualitative information about the performance of banks to meet the needs of investors and stakeholders. The aim of the research was to determine the role of the dimensions of integrated reports within the governance framework in the process of results and evaluation of banking performance.

As for the research problem, the process of reporting on the results of the economic unit’s work is accompanied by various problems that prompted the emergence of a comprehensive type of reports. Hence, the research problem can be formulated with the following questions: Do the contents of the dimensions of integrated reports affect the evaluation of banking performance within the framework of governance? The research is also based on the following hypotheses: The first main hypothesis: There is a role for integrated reports with their dimensions within the governance framework in evaluating banking performance under the Balanced Scorecard (BSC) system.

Many conclusions were reached: weak disclosure in the non-financial reports of the bank in the research sample, in addition to the low levels of environmental and social activities that help management achieve its set goals, and the low utility of the information provided to users.

The research summarized the recommendations, the most important of which are the need to oblige professional accounting organizations and the management of the Iraqi Stock Exchange to direct bank management and the need to commit to preparing annual integrated reports.

Abstract

Given the great importance of financial stocks and their significant role as one of the financial assets used in building the optimal investment portfolio, they are exposed to many risks, the most important of which is the decline in their market value. Therefore, our study addressed the reverse split method as a financial method used to raise the prices of financial stocks with low prices. A sample of Iraqi banks that suffer from A decrease in the level of share prices of (14) Iraqi banks for the period from 6/2014 to 6/2024, as the research aims to know the extent of the ability of the reverse segmentation method in building optimal investment portfolios when implementing the reverse segmentation, and two sides of the reverse segmentation were taken, which are the positive side represented by the rise in prices, as well as the negative side represented by the decrease Stock prices when implementing the reverse split, and the research aims to know the effect of this method on the returns and risks of stocks after its implementation, especially the returns and risks of portfolios that were built based on the cut rate as well as the performance of these portfolios, as it was found that the effect of the reverse split of stocks was found whether at a rise in the price level or at a fall in stock prices after its implementation, and that the returns The risk levels increased more when prices rose after the reverse split than when prices fell. The research results also showed that the optimal portfolio’s return when prices rose after the reverse split was higher than the portfolio’s return after the price decline. However, the risk of the optimal investment portfolio when prices fell after the reverse split was higher, the risk of the investment portfolio is higher when prices rise after implementation. The reverse split did not play any role in improving the performance of the investment portfolio whether prices rose or fell. Therefore, investment portfolio managers who seek to achieve high levels of returns regardless of the level of risk associated with those returns should buy shares of banks that implemented the split decision. Reverse, and this requires the management of the Iraq Stock Exchange to include the reverse split within the procedures in effect in the Iraq Stock Exchange.

Abstract

The research aims to identify the concept of geopolitical risks, and the state of cooperation between risk management and internal audit together to overcome geopolitical uncertainty, and to draw the attention of internal auditors to the ways that internal audit can provide assessment, confirmation and advice with regard to geopolitical risks, including responses initiatives and regulatory penalties.

To achieve the objectives of the research, the researcher used the constructive approach in the study and analysis through the use of dissertations master’s theses, periodicals, books and websites that deal with the subject of the study, especially with regard to the areas of: geopolitical risks and the role of internal audit in assessment, confirmation and advice.                                                                           

The research problem is defined by the basic question that this research seeks to answer: Can internal audit provide assurance and advice on geopolitical risks? And how?                                                     

The research reached a set of conclusions, the most important of which are:

The need of the internal auditor to carry out a comprehensive and independent assessment of geopolitical risks in cooperation and consultation with the Risk Management in order to identify the most important risks and integrate them into the audit plan, and to amend the plan based on the results of the continuous assessment and emerging risks, and to ensure that the management and the audit committee are fully aware of these risks and their effects and that they take the appropriate measures to deal with it and address it in a timely manner.

Based on the research findings, proposals were made that are consistent with these conclusions, the most important of which are:                                                                                                                  

The need for parties interested in the internal audit profession to hold seminars for auditors and hold specialized workshops to introduce geopolitical risks, and to draw the attention of internal auditors to the ways in which internal audit can provide assessment, confirmation and advice, with regard to geopolitical risks, and they are considered an essential part of the task of the successful internal auditor who adds Valuable to the company that gave him its trust.

Abstract

The current research aims to determine the role of strategic vision in achieving marketing creativity within industrial companies. To accomplish this objective, a number of production companies were selected in the Duhok Governorate to test the conceptual relationship between the two main research variables. The questionnaire was adopted as the main tool for data collection and was distributed among department heads and decision-makers in the selected industrial companies. A total of (30) forms were distributed, all of which were returned and included in the analysis. The research employed the SPSS program to analyze the data and test the correlation and regression between strategic vision and marketing creativity. The results showed a significant and positive correlation between the two variables, and the existence of a clear impact of strategic vision—through its dimensions of insight, consensus and acceptance, uniqueness, and extensive thinking—on marketing creativity. The research recommends increasing focus on strategic foresight and visionary planning within industrial firms to enhance creative marketing practices and improve competitiveness in a dynamic market environment.

Abstract

     The Research aimed to test the role of Entrepreneurial Alertness as an independent variable in Enhancing Strategic Agility as a dependent variable. In order to achieve this, the Research adopted three dimensions of Entrepreneurial Alertness (survey and research, cooperation and communication, evaluation and judgment) based on (Tang et al., 2012), The dimensions of Strategic Agility (strategic sensitivity, unity of command, flow of resources) based on (Oventhal, 2016(. A group of companies affiliated to the al-Abbas's (p) holy shrine in Karbala governorate were selected to test the Research hypotheses through a questionnaire prepared for this purpose. The Research sample included (89) individuals intentionally, represented by (directors, heads of departments, and officials of divisions and units), The problem of the Research was represented in the intellectual questions that describe a reality in which (Entrepreneurial Alertness &Strategic Agility) are integrated, the most prominent of which was “Does Entrepreneurial Alertness affect the Enhancing of Strategic Agility?” in the companies in the Research community, The importance of the field Research was manifested in that it was applied in the private sector, which performs both production and service activities, which is one of the important sectors because of its impact on the economic, social and environmental aspects of the country, as well as its impact on the rest of the other aspects of Iraqi society. A set of statistical methods were used, the most important of which is the Pearson correlation coefficient to test the correlation hypothesis by using the statistical program (SPSS V.25) and the structural equation modeling in the impact hypothesis test by using the statistical program (Smart PLS V.23). The Research reached a set of conclusions, including the presence of sufficient awareness of the variables of the current Research among the Research sample, Entrepreneurial Alertness has a significant effect on enhancing Strategic Agility. The Research recommended a number of recommendations, including the need to focus on strengthening the Entrepreneurial Alertness of these companies and their adoption as a continuous and integrated work methodology to support competitiveness as a key factor in the sustainability of the Strategic Agility

Abstract

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

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

Abstract

The research aims to demonstrate the importance of applying responsibility accounting in economic units and its role in evaluating the performance of responsibility centers by shedding light on responsibility centers and ensuring commitment to implementing the policies and objectives of the economic unit. The problem lies in the fact that the use of traditional methods of performance evaluation results from a lack of attention to administrative accounting aspects and a focus on applying the responsibility accounting system through evaluating the performance of cost centers. Due to their reliance on traditional methods and the lack of sufficient information, this has led to a weakness in performance evaluation according to modern methods. In order to achieve the research objectives and verify the validity of its hypotheses, the responsibility accounting system was applied, and the industrial sector was chosen as the research community and the General Company for Food Products, represented by the Amin Factory, as the research sample. The research concluded with a set of conclusions and recommendations, the most important of which was that the research found that there is weakness and shortcomings in the accounting reports and information provided by the factory, and the neglect of the aspect of preparing monthly, quarterly and annual reports, including the preparation of the annual budget plan to identify deviations and determine their causes to work on finding solutions that help in raising the effectiveness and efficiency of operations within the factory. The study recommends that responsibility centers should be defined accurately and clearly, with the responsibilities and activities associated with them and how to allocate costs to each center being clarified. The factory should work on improving production and administrative operations in the various responsibility centers in order to improve the overall performance of the factory. The accounting and evaluation system should be developed to be more comprehensive and effective, including the definition of clear and measurable performance standards for evaluating the performance of responsibility centers.

Abstract

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

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

Abstract

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

Abstract

Positive leadership has emerged as a prominent concept that has garnered considerable academic attention within organizational management models, owing to its ability to enhance organizational effectiveness by fostering positive values and motivational behavior patterns. Public universities in the Kurdistan Region of Iraq are increasingly facing organizational challenges due to fluctuating economic and political conditions, which negatively impact their ability to recover and return to normal operations after crises. This study aims to examine the nature of the correlation and causal relationship between positive leadership and organizational recovery in the top-ranked public universities in the Kurdistan Region of Iraq. Data were collected from a sample of 204 heads of academic departments in these universities using a questionnaire designed to measure the study variables. The researcher utilized a set of statistical techniques to analyze the data using SPSS version 26 for descriptive analyses, while Smart PLS version 4.0.9 was employed to test the relationships between the study variables through Structural Equation Modeling (SEM). The results indicated that positive leadership plays a fundamental role in promoting organizational recovery, as it contributes to improving universities’ capacity to confront crises and adapt to changes by fostering a positive work environment that supports creativity, resilience, and adaptability.

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

Abstract

The research aims to measure the role of organizational integrity in enhancing the social responsibility of the organization, based on a fundamental problem embodied by questions that included the extent to which the correlation and impact relationships between research variables are perceived , the research was applied to a sample of (127) doctors included in the study limits at Sadr Hospital/Maysan, and the resolution tool was used as a key tool for data collection. The Karonbach Alpha has been used to ensure stability in the database as well as the use of namely the arithmetic average, standard deviation, regression analysis and t-test test to display the statistical aspect The most important conclusions are the existence of a strong, moral and positive correlation between the two variables of the research. As for the most important recommendations, it is the necessity of the administration’s attention to rooting and applying the organizational integrity dimensions to raise the level of social responsibility.

Abstract

This study aimed to demonstrate the role of the integration of RCA and CE technologies in reducing production costs in Iraqi industrial companies, through the application to the data of the fiscal year (2020) for the Nasiriyah textile factory affiliated to the General Company for Woolen Industries, and the study showed several results from The most important of them :

- There is a possibility to apply the techniques of RCA and CE in the Iraqi industrial companies.

-The integration between the two techniques of accounting for resource consumption and simultaneous engineering leads to the optimal exploitation of idle energy and work to exploit it through the work of restructuring some of the things in the activities of the factory.

- Also, this integration enables the company's management to discover idle energy and exploit it and delete activities that do not add value to the product.

- The company's customers in general do not prefer the mat to enter furniture that matches the mat in quality and price.

The researchers presented a number of suggestions in the light of these conclusions that could contribute to developing the competitive advantage of companies operating in the textile industries sector in Iraq.

Abstract

In light of the increased requirements for transparency and disclosure of all information related to financial and non-financial performance, especially in financial institutions, and based on the importance of financial inclusion in Egyptian banks and the disclosure of its indicators and how to implement it, the current research aims to study the role of disclosure of financial inclusion indicators on the financial performance of Egyptian banks. We study on Egyptian commercial banks, and the research reached several results, the most important of which is that financial inclusion is one of the basic pillars for achieving financial stability by supporting the stability of the deposit base and improving the flexibility of financing and investment in the banking sector, which leads to the ability of the financial system to withstand economic shocks, as the researcher recommended. Several points, including the following: the need to pay attention to the basic elements necessary to increase the quality of financial reports in the commercial banks under study, and the necessity of working to pay attention to the nature of the strong relationship that links indicators of the application of financial inclusion and the quality of financial reports, as well as the necessity of benefiting from the positive impact of indicators of the application of financial inclusion on the quality of financial reports.

Abstract

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

Abstract

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

Abstract

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

Abstract

The research aims to clarify the theoretical concepts of both organizational justice and organizational excellence. Also, to identify the importance of organizational justice in achieving organizational excellence and identify the task of organizational justice in achieving organizational excellence. The research has been applied at Baghdad University. (50) Questionnaire forms were distributed for the purposes of the researcher have adopted a descriptive analytical approach. The study concluded several points. The most important of which is that the administration of Baghdad University depends heavily on distributive justice and procedural and interactive justice in achieving organizational excellence in the university. It was found through research and study that there is a statistically significant correlation between distributive justice and procedural and interactive justice in institutional excellence. The most significant of which is the management of University of Baghdad depends heavily on distributive justice and proceeds and interactive justice in achieving organizational excellence in the university.

Abstract

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

Abstract

The categorization of higher education institutions is a contemporary and significant issue that attracts considerable attention, particularly among non-governmental institutions. In the context of Iraqi private universities, which operate in a challenging environment, achieving appropriate university classifications presents numerous difficulties. Therefore, it is essential to take these factors into account when evaluating these institutions.

The researcher conducted a study involving a sample of 280 individuals occupying positions such as dean, associate dean, or department head. To gather data, interviews served as the primary method of data collection. Additionally, efforts were made to incorporate insights from recent graduates, international recruiters, and various websites dedicated to university students and staff. This approach aimed to ensure the accuracy of the data collected and to validate the standards employed in the study.

The investigation yielded several significant findings. Notably, the marketing efforts of Iraqi private universities play a critical role in enhancing both their local and global rankings. The study concluded that these universities can improve their standings in both local and international rankings by implementing strategies that enhance their online presence while ensuring high levels of satisfaction among graduates and employers.

Abstract

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

Abstract

The research aims primarily to diagnose and determine the role played by organizational conflict management methods with its dimensions (cooperation method, employee performance, avoidance method, compromise method, courtesy method) in employee performance. The research problem lies in determining how organizational conflict management can raise employee performance. The organization was chosen as the research field, which is one of the important organizations, to test the research hypotheses and the correlation and influence relationships between organizational conflict management methods as a dependent variable and employee performance as a dependent variable. (54) questionnaires were distributed to all employees in the office of the Electoral Commission in Maysan. The descriptive analytical approach and the statistical software SPSS25 were relied on to analyze and describe its results. The research concluded that there is a correlation and influence relationship between the research variables.

Abstract

This research aims to know the role that strategic intelligence performed in its dimensions (forecasting, organized thinking, partnership, invention, and benchmarking) in influencing customer relationship management in its dimensions (customer acquisition, strengthening the relationship with the customer, customer retention, customer satisfaction) for a sample of private banks In the province of Baghdad, the two researchers relied on the questionnaire as a measure of the research variables, and the relationship between them was tested by selecting intentional sample that included (106) of (principals of senior departments - departments - and administrative units) working in the banking sector using statistical methods(SPSS, v.25) The results showed a direct impact relationship of strategic intelligence in managing customer relations, and the increasing interest of the surveyed banks in strengthening the relationship with the customer, which was one of its most prominent goals, and the research reached to a number of recommendations, most notably working on paying attention to strategic intelligence and activating its role among banking leaders to support invention capabilities and improve the reality of banking services.

Abstract

This study aims to explain the cognitive foundations of green target costing, its role in reducing costs, and the extent of its contribution to environmental protection by reducing pollution and reducing consumption of resources and energy, in addition to improving quality and reducing the costs of environmental failure, that is, achieving a balance between environmental responsibility and reducing costs, as well as how to introduce aspects The environment in the target cost equation. In order to achieve this goal, the study used philosophical analysis of its variables, in addition to a review of the literature that searched for the traditional target cost all the way to the green one, as a sample of studies limited to the years 2004 - 2023 was taken. This study concluded the importance of the green target cost in Achieving a balance between product quality, cost and environmental responsibility, and how it can contribute to improving quality and reducing the costs of failure.

Abstract

The emergence of integrated reporting on global warming represents an important evolutionary stage in the auditing profession, as the auditor has moved from his traditional role of examining or auditing information or pre-prepared lists with a specific financial formula to granting a certificate of confirmation in the preparation of this information or financial and even non-financial statements. This certificate (report) is distinguished by some specificity from the conventional audit report, as assurance services fall between the level of absolute assurance and the lack of assurance, and it contains a wide range of services that do not differ from the two types of reasonable assurance and limited assurance. Specialized professional organizations, including the AICPA, have issued a group Among the standards for these services in order to rationalize their practical application, and I found many obstacles that could face the process of preparing integrated reporting on global warming in the local environment. The researcher adopted the descriptive analytical approach in the theoretical framework, as well as collecting data about the work environment and then analyzing it in the applied framework. This is done by taking advantage of the SPSS program for statistics, as well as the analytical method using it on a sample of data issued by oil refineries. The sample was estimated at the refineries of Shuaiba and Doura. The researcher reached results, the most notable of which is that there are no appropriate controls for preparing integrated reporting, as there is a difference in views about the suitability of the IR framework. As a criterion for assurance, and in particular, current assurance standards, most notably the International Standard for Assurance ISAE 3410, The research community consists of the Daura and Shuaiba refineries in Iraq. The research sample comprises 140 employees working at the Daura and Shuaiba refineries. The researcher used both the survey questionnaire (paper and electronic) and the model reports as tools. In this context, the questionnaire form was distributed to the research sample, require appropriate controls to evaluate the subject matter of an assurance engagement and the practitioner provides reasonable or limited assurance regarding the extent to which the subject matter is compatible with a specific basis, and the researcher concluded that: The high cost of preparing the integrated report compared to its benefits. The cost is also considered a major obstacle to making the entire integrated report the subject of a confirmation engagement (IIRC 2015). Confirming the entire integrated report requires the participation of multiple experts, which will make the engagement very expensive.

There is a difference in the level of credibility and reliability provided by integrated reporting compared to auditing, as integrated reporting does not provide the same level of credibility and trust provided by auditing financial statements. This is due to various reasons, including that integrated reporting is less quantitative and more qualitative in nature. The new form of assurance may fail to have the same confidence as an audit of financial statements. As a result, before embarking on making radical changes in current assurance models, sufficient time must be given. To refine its integrated reports and deal with stakeholders to determine the extent of the actual need for external confirmation, and the diversity of the nature of integrated reporting mechanisms, as the integrated nature of reporting processes and the many types of information reported require innovative forms to enhance credibility that can accommodate the link between the various components of integrated reporting. The researcher presented a main proposal to overcome the obstacles in integrated reporting of global warming, as she recommended that concerned parties adopt strategies such as strengthening cooperation and partnerships with other parties, providing training and continuous development for employees, and improving internal systems and processes to facilitate the reporting process.

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 research aims to clarify and define sovereign wealth funds and their importance in preserving oil wealth revenues for the future while ensuring their equitable distribution for the future of future generations, as well as proposing an objective vision or drawing an integrated picture of the possibility of creating a sovereign fund for Iraq by preparing the general structure of the fund with the creation mechanism for that All of the justifications for the creation of an Iraqi sovereign fund and its importance and the objectives of the Iraqi sovereign fund were mentioned, as well as the possibilities of employing sovereign wealth funds in managing the financial crisis in Iraq. Economic represented by restructuring public spending in favor of investment spending, activating the role of non-oil revenues in financing the budget and addressing corruption, which is a structural factor that must be addressed.

Abstract

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

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

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

Abstract

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 research aims, in general, to know the extent of the importance of authentic leadership and its role in enhancing the productive organizational energy in the Directorate of Passport Affairs in Baghdad, as the research problem indicated that there is a kind of weakness among the leadership of the Directorate, and this is reflected in turn negatively on strengthening the productive organizational energy in it, so the research seeks To introduce the leaders of the community subject of the research to the importance of employing the positive leadership style (Authentic leadership) with its four dimensions (Self-awareness, Ethical perspective, Transparent relations, Balanced treatment) in order to enhance the organizational energy produced in it, Hence the importance of the research in trying to give a set of solutions that would address the problems of the researched organization as far as it relates to the research variables. Adopting the method of direct observation during the visits that the researchers made to the directorate, and the research community included the senior and middle administrative leaders in the directorate, represented by (the general manager, heads of departments, assistant heads of departments, officials of the divisions). And that is based on the intentional sampling method that included the senior and middle leaders in it, as the researchers distributed (82) questionnaires to the community to be studied, and (75) questionnaires were retrieved, of which (4) were not valid for statistical analysis, so that the number of questionnaires became (71), a questionnaire that represented The research community to be studied, and the two researchers relied on completing the practical aspect of the research on the statistical package (SPSS V.23). direct, while the balanced treatment achieved the highest correlation and effect on the level of variable dimensions.                                                                                                    

Kye Words: Authentic leadership, Productive organizational energy, Directorate of passports affairs\ Baghdad

Abstract

Foreign trade is an important component of any country's economy because it reflects the extent of the interdependence of this country, the extent of its relations with the countries of the other world, the extent to which mutual benefits are, achieved between these countries and the relative advantages achieved for each country. The customs tariff, as a financial and protectionist tool, has an important role in influencing the balance of payments through the trade balance. Any country that suffers from a deficit in the trade balance, especially developing countries due to the high volume of imports over exports, resorts to the customs tariff because it is the easiest and safest tool to treat this deficit whose effects on The balance of payments as well as the amount of existing foreign exchange reserves to be able to fill the deficit in the remaining balance of payments accounts, such as the financial account, for example,

There is no doubt that the customs tariff exerts an indirect influence on the movement of local investments by giving allowances or emphasizing the import of raw materials or by imposing high tariffs on foreign investors so that the local investor can protect himself and secure his investments inside the country, and this was reversed in a hypothetical indicator To clarify the effect of the tariff on these investments, the research reached an important conclusion, which is the weak effect of the customs tariff on the overall macroeconomic variables due to the weak awareness of the economic authority of the importance of this element and that the trade openness had a negative impact on foreign trade, the expansion of the import structure, and the stability of the structure of exports. The recommendations stipulated in the research is to activate the social and economic role of the tariff by directing customs revenues towards supporting and strengthening the economic sectors to confront foreign competition

Abstract

The research problem represented by that Sudanese companies and financial institutions are exposed to many audit risks that hinder their continuity and the achievement of their objectives, which prompted these companies, financial institutions and those in charge of organizing the auditing profession to search for modern and contemporary methods of auditing to reduce these risks.
The maim of the research is to present a conceptual framework for contemporary trends in auditing, with an indication of their importance in determining the audit risks.
The study relied on the field and investigative method, and the questionnaire was adopted as a means of collecting data. The statistical method was also used to analyze the data using the Statistical Package for Social Sciences (SPSS).
The research reached several results, including: The environmental audit helped to give a clear Vision of the impact of environmental activities on the financial values of the project. The strategic audit, led to fewer errors, which increased confidence in the financial reports. Quality audit facilitated access to more accurate audit evidence and better performance of the audit process. The application of peer audit, helped ensure compliance with the ethics and conduct of the profession. The study also recommended a number of recommendations, including: The National Audit Bureau should pay attention to activating contemporary trends of auditing because of their effective role in reducing audit risks and the positive results that these trends achieve on the performance of the audit process. The necessity for accounting and auditing firms to pay attention to professional requirements and competence due to their importance in promoting contemporary auditing trends.

Abstract

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

Abstract

The aim of the study is to explain the role of the unified treasury account (TSA) in improving cash management in Iraq. This study dealt with two basic variables: the unified treasury system (TSA) and cash management. The two researchers demonstrated the role that the unified treasury account (TSA) plays in cash management and demonstrated the strong relationship. Between this system and improving cash management after explaining the concept, importance and classification of each of the variables, this study was consistent with the Iraqi Ministry of Finance’s approach to improving cash management by adopting the unified treasury account, which represents a qualitative shift in cash management, as the project will allow the possibility of monitoring the movement of cash on The level of the public sector as well as keeping pace with financial and economic progress. The study came to conclusions, the most notable of which is that there is a major difference between the traditional system of cash management currently followed and the unified treasury system for cash management in terms of control of cash, transparency, accountability, accuracy and speed of information, planning and control. Accordingly, it was the two researchers recommended the need for the Ministry of Finance to implement the Treasury Single Account (TSA) system in Iraq because of its positive effects on cash management by controlling all leaked resources legally and filling these gaps. The Ministry should prepare the requirements for the success of this system and reduce dependence on roads. Traditional cash management.

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

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

The current research aims to study “The role of anti-self-compulsiveness in creating the mindset of an entrepreneurial leader In the Civil Status Department in Baqubah” And the possibility of successfully applying these two dimensions in the government sector of the city of Baqubah, represented by the Civil Status Department in Baqubah. The research problem came from the main question it is: "Does self-interest have a significant, statistically significant relationship and impact on the mentality of entrepreneurial leaders in the Civil Status Department in Baqubah?" “The existence of a correlation and influence between the roles of self-confidence in creating the mentality of an entrepreneurial leader in the Civil Status Department in Baqubah. On the basis of the research hypotheses and in order to enrich the research with data and information that puts the research at the level of achieving its objectives, these data and information were obtained from references, sources, and periodicals related to the research concepts, On the analytical side, several statistical methods were collected, including: (arithmetic mean, standard deviation, Pearson correlation coefficient, and linear regression) which analyzes the research concepts and its most important dimensions related to the research topic in a way that enables them to be answered accurately. The research population that represents the potential sample was chosen which the Civil Status Department in Baqubah is. The research sample of (90) respondents was selected, it is a deliberate sample where the questionnaire form was distributed to all sample members, The research results were analyzed based on the statistical program (SPSS), which targeted decision-makers in the Civil Status Department in Baqubah, represented by the Office of the General Director, department directors, and division and unit directors. The results of the research reached a set of conclusions, the most important of which was the awareness of the senior leadership in the Civil Status Department in Baqubah of the anti-self-desires in creating the mentality of the entrepreneurial leader. The results of the field analysis also indicated that there is a significant influence on self-confidence in creating the mentality of the entrepreneurial leader.

Abstract

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

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

Abstract

This research aims to study the impact of internal audit on risk management in light of internal audit standards. The research was carried out on a sample of public banks operating within the State of Iraq, where the collected data was analyzed by conducting an applied study and conducting a questionnaire for that, and international standards for internal auditing were used as a tool. To evaluate the impact of internal audit on risk management, the results of the study showed that there is a positive and strong relationship between internal audit and risk management through the contribution of internal audit in improving risk management procedures and enhancing internal control in banks. The research recommended the importance of strengthening the role of internal audit as an effective tool in improving risk management in public banks.

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

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

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

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

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

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

Abstract

The organizations' obtaining the ISO 45001 has a great role in providing a safe working environment for the organization. The organization’s implementation of the error prevention system contributes greatly to improving the quality of the organization’s products. On the other hand, providing the dimensions of the quality of work life in the institutions contributes greatly to the organization’s success and continuity It remains on the market.
Hence the importance of the study, which aims to indicate the role of both the occupational health and safety systems and the error prevention system in providing dimensions of the quality of work life. The importance of the study is reflected in providing a practical framework that links the implementation of the ISO45001 Occupational Health and Safety Management System and the poka yoke error prevention system to the dimensions of the working life atmosphere. If the descriptive analytical approach was used, and based on the importance of the study, the study problem can be formulated. Does the application of the ISO45001 Occupational Health and Safety Management System standards and error prevention system contribute to providing quality work life dimensions?

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

This research was conducted in one of the general directorates of the Iraqi Ministry of Electricity, which is the General Directorate of Rusafa Electricity Distribution, for three years (2015, 2016, and 2017). The research focused on the problem of lack of interest in the accounting disclosure of social responsibility in the financial statements in the aforementioned directorate.
The aim of the research is to demonstrate the role of accounting disclosure on social activities carried out by economic units in the financial financial statements, in addition to explaining the role of accounting disclosure on social activities in evaluating the performance of economic units,
The research, through measuring social performance indicators that include financial performance and non-financial (social) performance, reached conclusions, the most important of which is the lack of accounting disclosure about the costs and expenditures of social responsibility despite the fact that the General Directorate for Distribution of Al-Rasafa Electricity bears the expenses of its social performance.
The researcher recommended the necessity of enacting laws and instructions that oblige economic units to pay attention to social performance and allocating the necessary sums in the state’s general budget and disclosing them in the financial statements in order to achieve the goal of social responsibility, which is to achieve the gains that can be achieved. These units are in their nature units aimed at achieving profits.

Abstract

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

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

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

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

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

Abstract

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

Abstract

Aim of research is to measure role of organizational Identification indicators in addressing causes of organizational crises in light of Corona pandemic, As intellectual framework of this research was formed through interaction of two variables (organizational Identification and crises). In order to understand and clarify this framework, indicators of organizational Identification have been adopted, represented by (loyalty, affiliation, similarity). As for dimensions of organizational crises, they were embodied in (deficiency in strategic thinking, lack of understanding of the organization's environment, neglect of the innovation component, weak resources). This research sought to answer a number of questions by presenting intellectual implications of these variables. This is in addition to what was reached through the field side of the research in which it was relied on to design a questionnaire whose paragraphs fit nature of research sample, which was represented in a sample of managers and employees of private hospitals in Karbala governorate, namely (Al-Kafeel Specialized, Hajjah, Zain Al-Abidin(. Research came out with a set of conclusions, in light of which a number of recommendations were raised to hospitals of research community, One of most important conclusions reached by current research is that adoption of organizational Identification indicators effectively contributes to addressing organizational crises in management of hospitals in research community, especially in light of challenges imposed by Corona pandemic, Among most prominent recommendations is need to provide an organizational climate that encourages loyalty and belonging from employees at various levels towards hospital and its services provided, which is reflected in achievement of real and effective treatments in light of this pandemic.

Abstract

The digital era has completely changed how companies communicate with their customers, especially when it comes to marketing. The goal of "The Role of Personalization in Digital Marketing: A Study of Consumer Attitudes and Purchase Intentions" is to get insight into how consumers view digital marketing that is tailored to them, A Pearson correlation coefficient and a five-point Likert scale were used in this study to measure customer attitudes and how they affected purchase intentions. The study instrument displayed strong internal consistency and dependability, as seen by its Cronbach's Alpha coefficients, which varied from 0.724 to 0.901. The results indicate that, in general, tailored digital marketing methods have a favourable effect on customer attitudes and purchase intentions; nevertheless, further research is necessary to fully understand the consequences for consumer trust.

Abstract

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

Abstract

The research addresses two main topics: the International Public Sector Standard (IPSAS 24) relating to the presentation of budget information in financial statements, and the Government Financial Management Information System (GFMIS).

In relation to IPSAS 24, the research focuses on clarifying how budget information is presented in public sector financial statements. The standard aims to achieve transparency and reliability in providing financial information to governments and government institutions. The research addresses various aspects of the standard, such as defining financial terms, basic principles, and requirements that must be met in submitting the budget.

 For GFMIS, the research reviews and evaluates this system that is used in managing financial information for governments. GFMIS aims to improve the efficiency and effectiveness of government financial resources management, and facilitate financial planning, monitoring and evaluation processes. The concept of GFMIS, its components and benefits are reviewed, as well as the challenges of its implementation and future preferences for its development and improvement.

 Overall, the research aims to provide previous researchers with an overview of IPSAS 24 and its importance in presenting budget information in public sector financial statements, as well as reviewing GFMIS and its role in improving government financial information management. This research can contribute to raising public sector awareness of the importance of adhering to international accounting standards in the public sector and using advanced financial information management systems to enhance transparency and effectiveness in managing the financial resources of governments.

The main reason for linking these two variables is to enhance transparency, accountability, and financial control in the public sector and ensure that government financial information complies with international accounting standards in the public sector. Therefore, reviewing these two variables and analyzing their role will provide an important theoretical and applied framework for understanding the relationship between them to rationalize the budget. The most important conclusions reached for the review research are that the main goal of applying the (IPSAS) standards is to achieve compatibility in accounting policies at the global level by providing guidance and directives to develop a comprehensive theoretical framework for government accounting. Evaluating government performance is achieved through commitment to applying the (24 IPSAS) standard., which allows the preparation of a variety of financial statements detailing the approved budget and actual expenditures, the final budget (adjusted allocation), and achieving the qualitative characteristics of accounting information. The government unit did not disclose in the financial statements the extent of compliance with legislative and regulatory laws and other regulations imposed by external parties. (The State) As for the recommendations, the researchers suggest that government institutions should commit to implementing the IPSAS 24 standard completely and accurately to ensure compliance with international accounting standards. Government institutions should analyze their actual needs and conduct a feasibility study before making any transfers in the original budget, in order to ensure a strong scientific basis and improve the institution’s performance in adhering to budget directives. Government institutions should fully and effectively implement GFMIS in all government units to enhance transparency and financial control. The GFMIS should also be configured in a way that meets the needs of the government unit in a way that enables it to record and track financial transactions and prepare financial reports in an accurate and timely manner.

Abstract

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

Abstract

The general budget is described as the main driver for drawing up the economic policy in the country, and the optimal exploitation of the revenues obtained by the state is the best way to achieve economic balance. The achievement of economic balance for any country is closely linked to the type of resources that the government relies on to achieve economic growth, to achieve stability and prosperity for its people. Most of the Middle Eastern (developing) countries, including Iraq, depend on their economy on natural resources, which are known as (what nature provides of things that humans use in their economic activity to satisfy their needs, which were formed as a result of chemical reactions in which humans had no role in forming them, such as oil, gas and coal.

Abstract

 The problem of the housing sector is considered one of the most important problems that the Iraqi society has suffered from since the fifties of the last century, for several reasons, such as the large and rapid population increase that occurred in recent decades, and the accompanying large-scale migration from rural areas to city centers, and reasons related to the political, economic and security conditions.  In addition to the weakness of the financing system due to weak financing policies supporting housing, as the crisis increased due to the growing housing need, which is estimated at about (3) million housing units, so the Central Bank pursued an unconventional monetary policy to activate the real economic sectors, including the housing sector, in order to alleviate the severity of the crisis  housing in Iraq, and the Real Estate Bank has played a major role in providing real estate loans and alleviating the housing crisis under the initiative of the Central Bank of Iraq.

Abstract

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

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

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

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

Abstract

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

Abstract

This research aims to explore the role of accounting in improving the financial performance of both public and private institutions, focusing on how modern accounting tools such as Enterprise Resource Planning (ERP) systems and cloud-based accounting software can enhance financial efficiency and increase transparency. The study adopts a descriptive-analytical approach, using surveys to collect data from accountants and financial managers within various institutions. Financial performance was assessed using key financial indicators such as Return on Investment (ROI), Return on Assets (ROA), liquidity ratios, and profitability ratios. Additionally, the research analyzes the economic and regulatory challenges institutions face in implementing modern accounting systems and the impact these challenges have on the accuracy of financial reporting. The findings indicate that the use of modern accounting systems significantly improves financial efficiency by accelerating the process of data collection and analysis, thus enabling more accurate strategic decision-making. The results also reveal that institutions face economic and regulatory challenges, such as changes in laws and regulations, which affect the effectiveness of accounting systems.

The research concludes that adopting modern accounting systems positively impacts financial performance but requires a flexible environment to adapt to economic and regulatory challenges.