Search Results for transformation

Abstract

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 Traditional methods, techniques, and tools have become outdated, prompting universities to enter into agreements with specialized global companies in technology, software, and tools.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

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

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

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

Abstract

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

Abstract

This research addresses the extent of digital transformation in the Iraqi banking sector, with a focus on a selected sample of Iraqi private banks. The research addresses the extent to which these banks adopt digital technologies to enhance their operations and customer services through quantitative analysis. The results reveal that although there is a growing interest in digital transformation Among Iraqi banks, the digital transformation in Iraqi private banks is still in its early stages compared to global trends. Although there is a growing recognition of the importance of digital technologies by banks, many of them still rely heavily on traditional banking methods, and this is due to This disparity is largely due to different levels of investment in digital infrastructure and different degrees of openness to technological change among bank management, and adoption rates remain uneven across the banking sector. This disparity is largely due to different levels of investment in digital infrastructure and different degrees of openness to technological change among bank management.

Despite these challenges, many banks have begun to implement digital solutions such as online banking, mobile applications and electronic payment systems to meet evolving customer expectations and increase competitiveness. This research highlights the need for strategic investment in digital infrastructure and regulatory reforms to enhance the environment. Conducive to digital innovation, it also emphasizes the importance of educating and raising awareness among customers to increase the adoption of digital banking services, which ultimately contributes to the modernization and growth of the sector.

Abstract

This research examines how digital technology can be used to prevent financial crises and improve organizations' financial performance. It explains what digital transformation means in financial environments and how it impacts current processes and systems. It also reviews the main causes of financial failure in banks, such as mismanagement, lack of information, and weak oversight. It also examines how banks' ability to make informed financial decisions and anticipate risks can be enhanced to reduce financial failure through digital transformation. It also analyzes the challenges and obstacles that banks may face when implementing digital transformation strategies and how they can be overcome

Abstract

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

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

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

Abstract

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

Abstract

Given the swift digital changes occurring in the Banking industry, the purpose of this paper is to examine how well artificial intelligence systems can forecast and protect against future disasters.  By utilizing its skills in big data analytics, forecasting financial behavior, and more accurately and effectively managing risks, artificial intelligence (AI) is increasingly regarded as a crucial component in the development of banking systems and improving their operational efficiency.

 By enhancing client satisfaction, tailoring banking services to meet the demands of each individual, and cutting down on operational errors and administrative expenses, banks hope to gain a competitive edge by utilizing these technologies.  AI also helps to speed up credit decisions, make it possible to identify financial crime early, and create clever marketing plans based on forecasts of future market trends.

In order to ensure financial sustainability and achieve integration between digital transformation and the demands of banking innovation, studies show that the future of AI encompasses strategic, cultural, human, technological, and organizational dimensions in addition to technical ones.

 The paper also examined a number of anticipated long-term effects of AI applications, such as increased forecasting precision, lower operating expenses, better customer satisfaction, increased worker productivity, and assistance with investment choices.  The findings show that implementing AI applications in the banking sector is a strategic requirement to guarantee long-term growth and competitiveness in the digital era, not a technical luxury.

In order to enhance lending decisions and lower default risks, the paper also assesses how well a number of categorization algorithms work in assessing loan applicants' creditworthiness.  Using a dataset that represented the traits and financial activities of clients, seven machine learning techniques were used: Gradient Boosting, Random Forest, Extra Trees, Gaussian Naive Bayes, Logistic Regression, SVC-RBF, and KNN.

The paper used a database of 21 variables for loan applicants. Numerical variables included (age, income, credit score, debt-to-income ratio, and loan amount). Descriptive variables included (loan purpose, region, marital status, employer, educational level, and application channel). Binary variables included (whether or not the applicant had a history of default). These variables were used to predict the approval or rejection decision, with the dependent variable being represented by two values: 0 for rejection and 1 for approval.

The models were evaluated using the following six key performance indicators: Accuracy, Precision, Recall, F1 Score, Receiver Operating Characteristic Area Under the Curve (ROC AUC), and Brier Score.   The findings demonstrated that the Gradient Boosting algorithm performed best overall in both probability prediction quality and customer differentiation across different risk levels.  The Random Forest algorithm, which showed stability and balanced metrics, came next.  On the other hand, despite its moderate performance, Logistic Regression provided great interpretability, while the Gaussian Naive Bayes algorithm demonstrated high sensitivity in identifying high-risk customers.  In terms of overall accuracy and probability quality, some models—like SVC-RBF and KNN—performed worse.

Abstract

This study aims to analyze the impact of digital accounting systems on the quality of accounting information in commercial banks by examining the role of these systems in enhancing the accuracy, reliability, and timeliness of financial information. With the rapid technological advancement, banks have increasingly relied on digital systems for recording and processing accounting data, raising questions about their effect on the quality of financial reporting and decision-making. The study adopts a descriptive-analytical approach to review previous literature and analyze data related to the use of digital accounting systems in commercial banks. It also relies on the inductive method to draw conclusions and recommendations based on the available data analysis. The study is expected to highlight the importance of digital transformation in improving the quality of accounting information and supporting financial and managerial decision-making in the banking sector.

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

This essay discusses the many obstacles Iraq must overcome as it negotiates the swift digital transition brought about by new technology. Iraq urgently needs updated legal frameworks to handle sophisticated digital crimes that impede fair competition in light of the country's growing digital economy and emerging technical frontiers. The dynamics of digital markets cannot be adequately regulated by current anti-monopoly and competition laws since they are unable to keep up with dangers unique to the digital sphere, like information crimes. The effectiveness of Iraq's current legal, regulatory, and judicial systems in thwarting monopolistic behaviors and fostering competition in the digital age is examined in this paper. The study suggests a multifaceted strategy for bolstering Iraq's legal framework and competition laws, starting with significant investments in digital infrastructure and public-private cooperation. Increasing worker specialization, raising awareness of digital crimes, updating competition rules to match technology advancements, and broadening digital access across areas are some of the main recommendations. The report also calls on government agencies, business players, and non-governmental organizations to coordinate their activities and promotes international alliances to build technical oversight capacities. Iraq can strengthen its position in the global digital economy, encourage fair competition, and support economic growth by putting in place a robust digital regulatory framework

Abstract

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

Abstract

Theoretical Framework:

This study addressed the phenomenon of quiet quitting as a behavior manifested in employees performing only the minimum required work without showing additional commitment or initiative. This phenomenon is linked to causes such as burnout, lack of appreciation, and the absence of career advancement opportunities, making it a direct threat to employee engagement and organizational performance stability. The study aimed to explore the relationship between the dimensions of digital leadership and the dimensions of quiet quitting among the employees of Al-Maram Advertising Company.

Objective:

The study aimed to test the hypotheses regarding the relationship and impact between the dimensions of digital leadership — namely (digital leaders' competence, digital leaders' capability, organizational structure, and organizational strategy) — and the dimensions of quiet quitting — represented by (work overload, unfair compensation, poor work environment, and lack of career advancement opportunities). It also sought to analyze how digital leadership contributes to reducing levels of quiet quitting.

Methodology:

The study employed a quantitative analysis based on questionnaires distributed to employees of Al-Maram Advertising Company, with data collected from 48 employees in addition to interviews with senior and middle management. A structural model was designed to illustrate the direct effects of each digital leadership dimension on quiet quitting.

Findings:

The study revealed a statistically significant inverse relationship between all dimensions of digital leadership (competence, capability, structure, and strategy) and manifestations of quiet quitting among Al-Maram employees. Collectively, digital leadership accounted for 92% of the variance in quiet quitting (R² = 0.922), with digital leaders' competence having the strongest effect (β = -0.755). While the contributions of the other dimensions were smaller, they remained statistically significant. The results confirm that enhancing digital leadership practices effectively reduces the likelihood of employees’ psychological withdrawal.

Recommendations:

The study recommended that Al-Maram Advertising Company focus on improving digital leaders’ competence through specialized training programs in digital leadership, and activates clear strategies for leveraging technology in communication and motivation. It also advised restructuring the work environment to align with digital transformation requirements. Moreover, the study recommended developing clear promotion and recognition policies to ensure employee motivation and reduce the likelihood of quiet quitting, thereby enhancing employee engagement and sustaining the company’s high performance.

Abstract

The research aims to identify the tools and areas of artificial intelligence that are subject to tax in the digital environment, and how to account for them in light of the problems and challenges resulting from the absence of legislation that is compatible with the digital nature of such transactions. This is done by developing a proposed integrated framework for tax accounting in the context of digital transformation and artificial intelligence. The research reached several conclusions, the most important of which is the lack of legislation covering tax transactions in the digital environment and in light of the variables of artificial intelligence. This is in addition to some instructions that have not been unified at the international level, in addition to the lack of mandatory implementation. The research included several recommendations, most notably the need to unify legislation related to tax accounting at the global level and the need to keep pace with global developments.

Abstract

As a result of the transformation process that the Iraqi economy witnessed after 2003 towards the application of the market economy mechanism in line with the developments witnessed by the global economy in application of the policy of openness, which contributed to the emergence of the phenomenon of commercial dumping, which caused severe effects on the main sectors of the Iraqi economy (agricultural and industrial), which led to an increase  Inflation and unemployment rates and the increase in the tendency to consume, which is reflected in the increase in the volume of Iraqi imports after 2003 in the absence of legislation and laws that protect national products and regulate import operations as a result of the apparent weakness in the control bodies and the absence of the development plan for finding solutions to reduce the effects of the phenomenon of trade dumping

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

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 rapid developments in digital technologies have demonstrated different types of economic and social transformation called the Fourth Industrial Revolution (4IR), as these transformations expected to affect business models, the nature of services provided by management accountants, and their role in business organizations.

The research discusses the possible effects of the realities of the Fourth Industrial Revolution on the skills of managerial accountants, assuming that there is a relationship between the data of the Fourth Industrial Revolution and the expected skills of managerial accountants in the Iraqi business environment. The research also aims to determine the type of skills required and the arrangement of those skills in light of the realities of the Fourth Industrial Revolution from the viewpoint of management accountants in the Iraqi business environment.

            The research concluded with a set of conclusions that the fourth industrial revolution will create a technical disruption that leads to the decline of the traditional roles of management accountants and creates demand for new skills that require a different form of skill, and reflected in the rates of wages paid to management accountants. In addition to, in light of this the research recommends the need to qualify administrative accountants with technical qualifications that help them to deal with the realities of the Fourth Industrial Revolution.

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

In today's highly competitive business environment, information is the most important resource for all organizations, whether in the public or private sector. In most cases, this information is found in paper documents. Information capture systems (scanning, indexing) represent the first step in information management, allowing documents to be converted from a physical to an electronic format, as well as extracting the required information from them through digital archiving.

We also record our personal experiences and life events digitally on computers, phones, and other electronic devices, in the form of documents, emails, images, social media, and audio/video files. So, here digitization and digital archiving are very important?

Digitization and digital archiving, as an information security system, helps you to better manage personal information and records in digital repositories in an effective and secure way. It is about how you manage information and how you can make the most of it in an effective way that benefits you and your organization.

Digital archiving of documents is one of the main drivers of economic transformation, as information analysis allows you to benefit from making better decisions, which is essential for any organization regardless of its size, type, or complexity.

The development of technology and electronic communication systems in our lives has made it necessary to adopt them as a solution to the old problems that organizations face in their work. The difficulty of storing paper and keeping it safe from damage, despite the urgent need to return to it at times, led to the invention of a way to invest this technology in storing documents and information electronically. This resulted in the emergence of what is called digital archiving. Digital archiving is a necessity for website owners and businesses, as it is safe and secure in storing and retrieving all the required electronic data and files over the long term.

The process of digital archiving works to index electronic documents and files, and keep them until they are needed. It organizes this data and provides a copy of the original for use in research, auditing, and legal purposes.

The importance of digital archiving can be summarized in the following points:

• Quick access to the required information compared to the traditional archive method.
• No need to return to the paper archive and search through piles of papers.
• The ability to keep a huge amount of information that paper archiving cannot sometimes store.
• Reducing the number of employees (hidden unemployment) and tools, thus reducing the financial cost of companies.
• Facilitating the process of information exchange and sharing with others.
• Dispensing with unnecessary data.
• Developing the efficiency and quality of work using modern technologies.
• No need for large spaces in offices and institutions, and utilizing this space for more useful work.
• Conserving the environment by reducing waste and saving paper.

Digital archiving can also store a large number of data and information that is difficult to store in the traditional archive as it is an effective and scalable method.

Digital archiving plays an important role in meeting regulatory requirements through the use of technologies. The data stored is not subject to change or modification. Through digital archiving, you can find the required information regardless of its size.

In addition to providing security means for information by identifying the people who can access it with the ability for more than one user to enter at the same time. Digital archiving also features ease of use remotely, the ability to meet the needs of the organization, and at the same time reduces the risks that the organization may face during work. In addition to its ability to restore damaged data, the ability to export data and save incoming faxes and types of emails, and the ease of handling different types of files.

Therefore, the emergence of modern information technologies has necessitated a re-examination of the traditional concepts related to the archive and the processing of its contents of documents and dealing with them. The digital archive has emerged in all its technological dimensions, and it has taken on great importance due to its close association with the contemporary digital environment, going beyond the idea of digitization and electronic archiving of the traditional paper archive, to electronic practice in a purely digital environment. There are institutions that produce, store, and retrieve their archives in a purely electronic way in unprecedented conditions traditionally.

Additional notes:

• I have tried to preserve the meaning of the original text as much as possible while making it grammatically correct and fluent in English.
• I have also added some clarifications and explanations where necessary to make the text easier to understand for an English-speaking audience.
• I have used the term "digital archiving" throughout the translation, as this is the most common term used in English to refer to this concept.

Abstract

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

Abstract

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

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

Abstract

This study aims to evaluate the factors influencing the success of the transition to electronic payment systems in Iraqi banks and to analyze the relationship between the adoption of electronic payment systems and the extent to which the adoption of these systems affects the reduction of operating costs without affecting the quality of services provided by them. The importance of this study stems from the accelerated shift towards digitization in the financial field and supporting national trends towards the transition to a non-cash economy. The study adopted the null hypothesis that there is no statistically significant effect of adopting electronic payment systems in reducing operating costs in Iraqi banks. The study adopted the descriptive analytical approach to explain the problem and the relationships between its elements by collecting financial data for a sample of Iraqi banks for the period (2020-2024) and deriving financial ratios that represent the study variables. The study reached several results, the most important of which is the lack of an effect of adopting electronic payment systems in reducing operating costs in Iraqi banks, despite the good level of application of electronic payment systems by these banks, with a positive correlation between the level of adoption of electronic payment systems. The level of operational costs, and the study presented several recommendations, including updating cost systems to be consistent with the nature of the digital transformation in the use of payment systems, enhancing awareness campaigns and customer confidence to expand the base of use of electronic payment methods, and updating electronic payment systems periodically to avoid technical failures and maintain cyber security.