Journal of Business Economics for Applied Research

Measuring and analyzing the impact of some macroeconomic variables on foreign trade of the Maghreb countries (2000-2022)

مصطفى حامد ماجد الحفوظي — 2025-06-26

The foreign trade sector plays an important role in the economic development process, especially in developing countries. The development of Egyptian foreign trade is closely linked to economic variables, as it helps achieve local market balances and increases national income in the event of an increase in the percentage of exports and a decrease in the percentage of imports. The research aims to identify the foreign trade of the Maghreb countries; analyze the relative relationship between foreign trade and macroeconomic variables for the period (2000-2022), and analyze the estimation results according to the standard models used for the impact of some macroeconomic variables on foreign trade of the Maghreb countries for the research period. The research problem is summarized in the inflexibility of commodity production and the commodity production system of the Maghreb countries and the dependence of their local economies on a single commodity for a long period of time, which necessitates taking into account the macroeconomic variables and their effects on foreign trade and the extent of dependence on the countries of the outside world for those countries, which necessitates the necessity of commodity diversification for those countries to get rid of the one-sided economy; The research hypothesis is embodied in the existence of an impact of macroeconomic variables on foreign trade of the Maghreb countries for the research period. The analytical-experimental (standard) method was relied upon in the theoretical and analytical aspects of the research, in addition to the standard quantitative method in analyzing the estimation results of the standard model used in the research. It ended with a discussion of the standard results for the countries under study, and the research reached a set of conclusions, the most important of which are: weak flexibility of the exchange rate, due to the weakness of the national production apparatus, which results in an increase in the general level of prices as a result of the devaluation of the national currency. The research reached a set of proposals, the most important of which are: paying attention to the basic economic sectors such as agriculture, industry, tourism and other sectors, modernizing them and introducing the latest technology to them, adopting a trade policy aimed at protecting the local product and enhancing its role to enable it to compete.

The impact of the use of information technology in improving the quality of external audit

Dylan Abdullah Muhammad — 2025-06-26

This study examines the significance of information technology in enhancing the quality of external auditing by analyzing its effects on the accuracy, efficiency, and reliability of audit results. Thanks to recent innovations in the field of information technology, such as data analysis, artificial intelligence, and machine learning, external auditors have improved capabilities to process vast amounts of data and conduct more comprehensive assessments. The findings of the study indicate that the use of information technology enhances the accuracy and reliability of reports by minimizing human errors and increasing the speed of audit processes. Additionally, the results show that technology significantly contributes to the detection of fraud and violations through advanced analytical tools that enable auditors to identify unusual patterns in the data. Furthermore, the study demonstrates that auditors who utilize information technology can achieve higher levels of efficiency and allocate resources more effectively, which positively impacts the quality of their work. By highlighting the importance of technical tools and digital resources, the study provides insights into the future of the auditing profession in an ever-evolving digital environment and recommends the necessity of investing in training for modern auditing techniques.

The subsidies أثر الإعانات في البطالة لعدد من البلدان المتقدمة

Ibrahim Adeb Ibrahim AlChalab — 2025-06-26

Unemployment is one of the economic and social issues facing most developed and developing societies and countries, and they strive to reduce it over time and make it one of their priorities and future plans to achieve development and welfare for their people, and the importance lies in the issue of unemployment, as it has negative repercussions on the political, economic and social aspects, and a number of applied studies have addressed the impact of subsidies in its various forms on unemployment, as unemployment rates are affected by multiple economic and social factors, such as economic growth, employment policies, and education, and the study started from the premise that subsidies have a positive impact on.

The extent of application for the dimensions of the agility supply chain in the General Company for the Manufacture of Cars and Equipment - analytical research in Babylon Battery Factory

الباحثة: مريم رافع احمد — 2025-06-26

The current research aims to explore the availability of the dimensions of the Agility supply chain in the Babylon Battery Factory, one of the factories of the General Company for the Manufacture of Cars and Equipment in Baghdad Governorate, by evaluating its current reality and analyzing its readiness to adopt the application of those dimensions as a methodology that Iraqi industrial companies can resort to, including the studied factory, in light of the competitive challenges that they are facing in their market, in an effort to contribute to improving the efficiency of their operations along their supply chain. The research adopted the descriptive and analytical approaches in its treatments and used the questionnaire as a tool for collecting data prepared for this purpose and distributed to a deliberate sample that included 55 individuals working in the studied factory from different administrative levels and who have a contribution to making its decisions out of 55 individuals, the total number of workers in it (its community),53 complete answers questionnaires were obtained and were valid for analysis by adopting a set of statistical tools that included the arithmetic mean, standard deviation, response rate and coefficient of variation. In light of the results of the analysis, the most prominent of which is the general rate of awareness of the studied individuals towards the research variables, which was acceptable. On this basis, the research concluded that there is interest in the dimensions of the agility supply chain adopted by the research by the management of the studied factory and its keenness to use its resources efficiently along its supply chain to enhance its competitive position

The quality of tourism services according to the standards of the British Tourism Institute and its role in attracting customers A exploratory study of the opinions of a sample of visitors to the Hammam Al-Alil Resort in Nineveh

ريم ضرغام عبدالفتاح الدباغ — 2025-06-26

The study aimed to know the degree to which customers evaluate the dimensions of the quality of tourism services provided by Hammam Al-Alil Resort in Nineveh. Identify the degree of relative importance of the quality of these services. Determining the correlation and moral impact achieved by the dimensions of tourism service quality in achieving customer attraction to visitors of Hammam Al-Alil Resort in Nineveh. Therefore, our current study attempts to answer the following questions: How can tourism services affect customer attraction? To what extent does the quality of service contribute to increasing customer attraction? Our current study reached a set of conclusions, perhaps the most prominent of which is: the presence of two correlations and a direct and significant influence between the dimensions of the quality of tourism services and the dimensions of customer attraction, as indicated by the value of the correlation coefficient, which appeared positive, as the study sample was (105) questionnaire forms. Through the field visit, it became clear that there was no There are designated private parking spaces for tourists or visitors, there are no high-quality restaurants affiliated with the resort or close to it, and there are no hotels and rest houses in the resort for tourists and those coming from outside the governorate.

The effectiveness of financial inclusion indicators in promoting sustainable development in Iraq during the period 2010-2023

عبدالرزاق ابراهيم شبيب الفهداوي — 2025-06-26

The research aims to analyze the indicators of financial inclusion and the dimensions of sustainable development, and then measure the impact of the development in financial inclusion and its reflection on the reality of sustainable development in the Iraqi economy during the period 2010-2023, as quarterly data was obtained for the indicators of both financial inclusion and sustainable development. The relationship was estimated by using the (Eviews-10) program, applying the cointegration methodology and applying the autoregressive distributed lag (ARDL) model. It was found that there is a long-term complementary relationship between indicators of financial inclusion and sustainable development. This indicates that financial inclusion contributes to achieving sustainable development in the long term through the economic and environmental dimension, while there was no long- or short-term relationship between financial inclusion and the (social) dimension. For sustainable development in the Iraqi economy.

The impact of some economic variables on the trade balance

دنيا عبدالرزاق جاسم الربيعي — 2025-06-26

The research aims to identify the study and analysis of the impact of exchange rate behavior on the trade balance of Iraq and a sample of selected Arab countries from an econometric perspective. The research hypothesis is that devaluing the currency in the long run can improve the trade balance by increasing exports and reducing imports. Therefore, the research hypotheses state that the long-term devaluation of the Iraqi dinar will lead to an increase in exports and currency prices for the selected Arab countries and a decrease in imports. The descriptive analytical method was relied upon in the theoretical and analytical aspects of the study. In addition to the quantitative analytical method in the standard experimental aspect to analyze the estimation results of the standard model used in the study. The study concluded with a discussion of the standard results for Iraq and the selected sample countries. The research reached a set of conclusions, the most important of which are: that reducing the value of the national currency is the liberalization of trade, some restrictions imposed on imports, in addition to limiting unavailable imports. The research reached proposals, the most important of which are: the economy should witness a kind of monetary stability and work to reduce the gap between the parallel price and the official exchange rate, because this procedure may work to enhance confidence in banking transactions in the Iraqi economy and the selected countries, attract the currency within the banks and reduce the currency in circulation.

The Mechanism of Internal Audit and Its Role in Activating Banking Governance Principles A Practical Study in Private Iraqi Commercial Banks

Taleb Hmad Awad — 2025-06-26

The research aims to explain the role that the internal audit mechanism plays in ensuring an effective framework for governance in Iraqi private commercial banks, and on this basis was highlighted the theoretical concepts of internal audit, corporate governance in general, internal audit and corporate governance in particular, In order for the study to achieve the desired results, it was supported by an applied study on a sample of private Iraqi commercial banks by using the corresponding tools and checklist in data collection and analysis by the statistical SPSS program, which allowed access to a set of results, the most important of which was that the internal audit has importance for all stakeholders, to provide The elements of credibility and transparency of the outputs of the accounting process represented by the information in the financial statements and reports, Also, corporate governance that the Institute of Auditors emphasized has become one of the objectives of internal audit through its evaluation and improvement of its effectiveness in the bank, and the researcher has found that a department or department in the Central Bank of Iraq should be created to follow up on the implementation and activation of governance in banks and also involve internal auditors in preparing the compensation structure Incentives for members of the board of directors and executive management, in addition to providing advice to the board of directors regarding the bank’s strategy and its mechanisms.

The Role of Strategic knowledge Management in Achieving Digital Maturity through the pillars of Strategic Implementation: An Analytical Study of the Opinions of a Sample of workers at Asia Cell Telecom Company

luma saida — 2025-06-26

The study aims at identifying the role of strategic knowledge management in its dimensions (strategic meaning making, exploring strategic knowledge, sharing strategic knowledge, exploiting strategic knowledge) in achieving digital maturity through its dimensions (initiation, empowerment, integration, improvement, leadership) through the foundations of strategic implementation. With its dimensions (good strategy, appropriate organization, and effective management), in Asia Cell Communications Company. To achieve this goal, the researcher resorted to using the descriptive analytical method in order to collect, describe, and analyze data. The data is collected using a questionnaire, which is the main tool for the study. The study population is represented by the total number of employees at Asia Cell Company, which numbered (700) individuals. A non-random (purposive) sample was selected, consisting of (243) individuals. Questionnaires were distributed to them, and (209) questionnaires were retrieved, (6) of which were not suitable for statistical analysis. While the total number of questionnaires suitable for statistical analysis was (203).

The study reaches a set of results, the most prominent of which is that strategic knowledge management has a role in achieving digital maturity through the pillars of strategic implementation at Asia Cell Communications Company, which indicates that the pillars of strategic implementation have a significant impact by mediating the interrelation between strategic knowledge management and the digital maturity of the company. The study also recommends the need to give more space to strategic knowledge and the foundations of strategic implementation, as this has an impact on achieving digital maturity.

Sensory Marketing and Its Role In Customer Happiness An exploratory study of the opinions of a sample of customers who frequent Restaurants in the city of Mosul

حربية عبدو عمر — 2025-06-26

The current research seeks to demonstrate the correlation and influence relationship between sensory marketing in its dimensions and customer happiness in its dimensions, due to the great importance of the subject in light of the expansion of markets and the diversity of products and brands. The descriptive analytical approach was adopted, and two main hypotheses were formulated that stipulate the existence of a correlation and influence relationship between the research variables. A random sample of (80) customers was selected who frequented a number of restaurants in the city of Mosul that were established after the liberation of the city of Mosul, and their preferences and orientations were identified through designing a questionnaire form that included a set of paragraphs. Its data was analyzed using the SPSS program, and the values of the correlation and influence coefficients were calculated. The research reached conclusions, the most important of which were: Sensory marketing in its dimensions represented by the five senses of the individual contributes to achieving customer happiness through his experience in purchasing the product or brand and working on repeating the purchase. Based on the conclusions, the research reached a set of proposals and mechanisms for implementing them, the most important of which were: Service organizations should meet the needs and desires of customers in a way that attracts many customers and wins them for the organization, by providing High quality services at competitive prices compared to other competitors, attention to the appearance of the staff and the internal and external arrangement of the restaurants studied.

Tax efficiency and its role in diversifying public revenues and financial instruments in the Iraq Stock Exchange

Athir Abbas Obaidi — 2025-06-26

The research aimed to determine the relationship between tax efficiency, diversification of public revenues, and the activation of financial instruments within the Iraq Stock Exchange.The research concluded that the market capitalization for the period (2016-2023) reached its highest index value in 2023, at a rate of 0.071. This indicates that taxes and their laws in Iraq did not lead to increased investment in stocks on the Iraq Stock Exchange. This is due to weak liquidity, a lack of diversification of financial instruments, and the dominance of stocks at the expense of bonds.The tax rate also reached 10% for the period (2016-2023), indicating the inefficiency of the tax system in Iraq in diversifying revenues and the inability of taxes to finance public expenditures within the general budget. The highest rate was in 2016, reaching 10%, and the highest value of tax revenues reached 5,590,228 million dinars.Among the most important recommendations is to activate the bond market as a tool for financing the government and the private sector.And to enhance cooperation between the Tax Authority and the stock market.

The role of organizational happiness on achieving organizational commitment: an analytical study of the opinions of a sample of employees in the Education Department of Balad

Ali Burhan Abid Alhosine — 2025-06-26

The aim of the research is to identify the role of organizational happiness in the researched organization in achieving organizational commitment. The research was conducted in the office of the Education Department of Balad. To achieve the research objectives, a questionnaire of (30) paragraphs was developed to collect data from the research individuals, numbering (120), targeting (the category of employees and supervisors) to reach the results. The researcher used the descriptive analytical method with the help of the statistical program (SPSS) to study the problem, analyze it, and show the relationship between its variables. (120) forms were distributed, of which (116) were retrieved, and (110) valid forms were found, after excluding (6) invalid forms, out of the original research community consisting of (170) individuals. The research problem was the weak adoption of organizational happiness in the researched organization. One of the most important results of the research was the presence of an impact and a moral correlation of the dimensions of organizational happiness in achieving organizational commitment in the researched organization. The research recommended the necessity of introducing the idea of organizational happiness as something to achieve the goals of the organization and its employees.

The role of entrepreneurial education in sustainable development of Salah al-Din Governorate A field study of the opinions of a sample of faculty members at Tikrit University

م.م. إبراهيم فائق مشعل العبيدي — 2025-06-26

This study aims to determine the role that entrepreneurial education can play as an independent variable through its dimensions represented in (entrepreneurial competence, self-efficacy, entrepreneurial intention, and bold behavior) in promoting sustainable development as a dependent variable through its fields represented in (environmental field, economic field, and social field), and the problem of the study was summarized in a main question: Can university entrepreneurial education be relied upon as an approach to promote sustainable development in the colleges of Tikrit University studied? As a mechanism for this study to achieve its objectives, two main hypotheses were put forward, namely; the existence of a correlation relationship and a significant influence relationship for entrepreneurial education in the fields of sustainable development in Salah al-Din Governorate from the point of view of faculty members at Tikrit University and at the level of the university colleges studied.

The research used the descriptive and analytical approach on a sample of (253) faculty members who were randomly selected. A questionnaire was used as a main tool consisting of (67) questions and evaluation on a five-point Likert scale. The data were tested using the ready-made program (SPSS) and through the correlation coefficient and simple linear regression.

The results showed the existence of correlations and a significant impact of the dimensions of entrepreneurial learning in the areas of sustainable development. The study concluded with a set of recommendations.

The role of quality culture in enhancing organizational performance Analytical exploratory research in the Anbar Governorate Office

Raafat Jaber Saleh Al-Rifai — 2025-06-26

This study came with the aim of identifying two perspectives, the first is intellectual and the second is practical, namely the culture of quality and organizational performance, and to increase awareness of the relationship between them and what is reflected in the culture of quality in enhancing organizational performance and improving the work of employees within organizations, whether those organizations are service or industrial. Therefore, the main questions of the research problem were addressed, including (What is the role of quality culture in enhancing organizational performance?) To answer the questions received, to know the results and the research hypotheses, (154) questionnaire forms were distributed to the intentional sample of the community consisting of 670 individuals at the headquarters of the Anbar Governorate Office, where they were (141) valid questionnaires were retrieved for analysis, and that form included (37) questions specific to the research problem. The researcher relied on the descriptive analytical method and used (Spss) program, using arithmetic means, frequencies and percentages, and standard deviation. Among them, the researchers reached a number of conclusions, the most prominent of which was that applying a culture of quality contributes effectively to improving organizational performance by enhancing efficiency, reducing errors, and improving the quality of services. Through these conclusions, the researcher reached a set of recommendations, the most prominent of which was the necessity of the Anbar Governorate Office promoting the culture of quality as a tool. A strategy to increase employee satisfaction and reduce employee turnover rates.

Measuring and Analyzing the Impact of Financial Sustainability on Unemployment Rates in Iraq for the Period (2004–2022)

Muhannad Khamis Abed — 2025-06-26

The Role of Financial Sustainability in Reducing Unemployment Rates and Promoting Economic Growth Financial sustainability plays a pivotal role in fostering economic growth and reducing unemployment rates by enhancing the efficiency of financial resource management and achieving balance in economic policies. This research aims to analyze the impact of financial sustainability indicators on unemployment rates in Iraq during the period (2004–2022). The objective is to determine the relationship between financial sustainability and unemployment while providing recommendations on improving fiscal policies to achieve economic stability and lower unemployment rates.The research hypothesizes that financial sustainability indicators significantly affect unemployment rates in Iraq, as achieving these indicators contributes to improving macroeconomic performance and reducing unemployment levels. The analysis is based on the modern cointegration methodology using the ARDL model. The econometric analysis of the estimated ARDL model reveals a significant and positive relationship between the general revenue coverage of public expenditures indicator and the public debt-to-GDP ratio indicator, and unemployment rates. Conversely, the results indicate a negative but insignificant relationship with the tax gap indicator.The study recommends enhancing the diversification of Iraq's public revenues by improving the tax system and reducing dependence on oil. Additionally, achieving long-term financial sustainability is essential to secure sustainable funding for economic programs that generate job opportunities and mitigate rising unemployment rates.

Proactive work behavior and its role in achieving strategic agility Exploratory research in the Water Resources Directorate in eastern Anbar

Amjad Hatim Jadoa — 2025-06-26

This research aims to know proactive work behavior and its role in achieving strategic agility for a sample of workers in the Water Resources Directorate in eastern Anbar. To achieve the research objectives, a hypothetical model was formulated consisting of two main variables. The independent variable represents proactive work behavior through four dimensions, which are (voice behavior , individual innovation, assuming responsibility, and preventing problems), and the dependent variable is strategic agility, which consists of three dimensions (strategic sensitivity, collective commitment, and resource fluidity). A set of hypotheses were devised and built, including hypotheses for correlation and hypotheses for influence. This research relied on the descriptive analytical method, and the researchers used the questionnaire form as a basic tool for collecting research data. (100) questionnaires suitable for analysis were analyzed and distributed among employees of the organization under investigation, in addition to conducting personal interviews to clarify the topic and paragraphs of the questionnaire form. The data was analyzed and tested. Hypotheses using appropriate statistical tools through the use of statistical analysis programs (Spss v. 28 and Amos v. 26). The research reached a set of conclusions, the most important of which was that employing proactive work behavior in the organization under study contributes significantly to influencing strategic agility. Based on the conclusions, a set of recommendations was developed, the most important of which was the necessity of working to exploit the interconnected relationship between proactive work behavior and strategic agility in a way that contributes to enhancing

The relationship between financial instruments and the volume of imports in Iraq using a model(ARDL)*

احمد محمد جاسم العكيدي — 2025-06-26

This research aims to explore the relationship between financial policy tools and the volume of imports, and to determine how financial policies can affect trade exchange and demand for imported goods. The problem of the research lies in answering the following question: what is the nature of the relationship between financial policy tools and the volume of imports in Iraq during the research period? The research is based on the hypothesis that financial policy tools have a positive effect on the volume of imports in Iraq for the period (2004-2022). Meanwhile, the results of the econometric analysis using the Autoregressive Distributed Lag (ARDL) model in estimating the relationship between the variables in the short and long term revealed that the estimated parameters in the short term showed a reverse and direct effect between (public spending and external debt) and imports, while other variables (public revenues and internal debt) had a positive effect on imports. In the long term, the estimated parameters indicated a positive effect from (public spending and external debt) to imports, while there was a reverse effect from (public revenues and internal debt) to imports. The research concluded with a set of findings, the most important of which is that there is a positive relationship between financial policy tools and the volume of imports, where expansionary financial policies lead to an increase in imports. The research recommended that it is important to conduct periodic studies to monitor the impact of financial policy on the volume of imports and to adjust policies as needed.

Some variables of marketing environment and its impact on Small emerging projects/ An exploratory study for the opinions of a productive families sample in the city Mosul

Lecturer: Shaima Nadhim Hamdoon — 2025-06-26

The current research aims to demonstrate the impact of some variables of the marketing environment on small emerging projects carried out by a number of productive families in the city of Mosul. The marketing environment with its various variables is of great importance in the success of projects, whether commercial, industrial or service, and the producer and marketer must take it into account and not ignore it, as the marketing environment is characterized by instability and a high degree of uncertainty in light of current developments and competition in the markets. A main hypothesis was formulated, which is "There is a significant impact of some variables of the marketing environment on small emerging projects." The researcher used the descriptive analytical approach by randomly selecting a number of productive families, which were (65) productive families working in various small emerging projects in the city of Mosul. The research reached a number of conclusions, the most important of which were: that the variables of the external environment have a great impact on the success of small emerging projects, especially economic and competitive ones. Based on the conclusions, a number of proposals and implementation mechanisms were formulated.

The extent to which the requirements of the international standard ISO 45001:2018 for occupational health and safety management can be met in the Diyala Electricity Distribution Directorate

Haider Shaker Noori — 2025-06-26

The research aims to assess the actual state of occupational health and safety management in the Diyala Electricity Distribution Directorate and determine the feasibility of implementing the international standard ISO 45001:2018. This is achieved by measuring the gap between the current situation and the requirements of the targeted standard. The research problem is embodied in the weak attention to occupational health and safety procedures in the Diyala Electricity Distribution Directorate. Based on this, the research raises key questions: To what extent does the occupational health and safety management system in the Diyala Electricity Distribution Directorate comply with the requirements of ISO 45001:2018? What is the gap between the actual state and the standard's requirements? Several hypotheses were formulated to answer these questions. The case study approach was adopted, using a Checklist as the main research tool, which included the seven (7) key clauses of the standard. The findings revealed that the overall compliance level with ISO 45001:2018 requirements in the Diyala Electricity Distribution Directorate was 64%, leaving a 36% gap. Additionally, differences were observed in the relative importance of the standard's clauses within the directorate. Based on these results, a set of recommendations was proposed to address the weaknesses in the studied directorate, aiming to close or reduce the gap and effectively implement the occupational health and safety management system.

Measurement and Analysis of the Impact of Financial Policy Tools on Economical Performance in Iraq for the Period (1990-2021)

Oday Sabour Mohammed Alrashidi — 2025-06-26

The relationship between fiscal policy and economic performance is one of the topics of great interest to policy makers and decision makers, as it is the main focus of economic policies as one of the effective tools for achieving economic and social goals through its various tools represented by government spending, tax revenues, and public debt . This study aims to measure and analyze the impact of fiscal policy tools on economic performance in Iraq during the period (1990-2021), using the autoregressive distributed lag model (ARDL) available in the (EViews-12) software. The study reached a set of conclusions, the most important of which is the existence of an inverse relationship between tax revenues and economic growth in the long term, as tax revenues were the variable that most influenced growth, with a rate of (-5.874%). The results also showed the existence of a direct relationship between public debt and economic growth, with an impact rate of (1.686%). In the short term, the results showed an inverse relationship between government spending and economic growth, with an impact rate of (16.124%).

The Role of Customer Engagement Strategies in Enhancing Healthcare Service Quality – An Analytical Study at Tikrit Teaching Hospital

Ali Majid Fisal Al-Tarbouli — 2025-06-26

The research aims to know the role of customer participation strategies in enhancing the quality of health service in Tikrit Teaching Hospital. The study posed the question: What is the role of customer participation strategies in enhancing the quality of health service? To achieve the research objectives, the researcher adopted the descriptive analytical approach, and the research addressed the opinions of a sample of individuals (doctors, patients) in Tikrit Teaching Hospital in Salah al-Din Governorate. Data was collected using the questionnaire as its basic tool. (286) questionnaires were applied to the patients lying in the hospital, while the questionnaires were distributed to all of them and studied by the comprehensive inventory method. Their number reached (286) doctors, and the research reached a set of results, the most important of which is that there is a correlation between customer participation strategies and the quality of health service, and customer participation strategies also have a positive effect on the quality of health service. In addition, the research presented many recommendations

The Impact of Public Expenditure Shocks on the Components of the Iraqi Trade Balance

زينب جسام مهدي — 2025-06-26

The results of the analytical aspect showed that public spending has a significant impact on the components of the trade balance, as the average relative importance of public spending out of gross domestic product (GDP) was approximately (45.5%) for the research period (2004-2022), and the average relative importance of the oil sector was Nearly 95% of the total revenues generated during the research period (2004-2022). The research recommends a set of recommendations, the most important of which are: diversifying sources of income by going to study the market situation and its requirements and trying to open the horizon for the open market in a way that is consistent with the capabilities of the Iraqi economy and its financial policies that try to reduce the effects of the single source feeding public revenues and their instability, and restructuring spending channels and reducing From its leakage through unplanned imports of goods and services.

Measurement and Analysis of Health Investment Expenditure and Its Contribution to Achieving Certain Sustainable Development Variables in the Kurdistan Region of Iraq (2006-2023)

أ.م.د. سازان امير رؤوف — 2025-06-26

Strengthening and developing the health system in light of the current health and economic challenges, whether globally or in the Kurdistan Region of Iraq, has become an urgent necessity. This trend requires large investments in the health sector to improve the quality of health services, expand medical infrastructure, and ensure the provision of appropriate health care. This study aims to analyze the impact of health investment spending and its contribution to achieving some sustainable development variables in the Kurdistan Region of Iraq, with a focus on its impact on economic growth, population increase, and reducing unemployment.

The study focuses on building a sustainable health environment that enhances the quality of life and supports economic development in the region. To achieve its objectives, the study relied on the methodology of secondary data analysis and time estimates using the Time Series Estimation model through the (ARDL) technique to analyze the relationships between variables.

Navigating Digital Identities: Effective Strategies for Managing Online Reputation: An analytical study on a sample of teachers at the University of Mosul

رشا دريد حنا — 2025-06-26

The purpose of this study was to determine the perceived importance of online reputation management, investigate individual strategies and practices, and contribute to detecting the impact of navigating Digital Identities on managing Online Reputation. The study used a descriptive-analytical method, collecting primary data via a questionnaire distributed to 125 teachers at the University of Mosul chosen by systematic and random sampling. The data were statistically analyzed using SPSS28. The study's findings revealed there is a statistically significant relationship between navigating digital identities and the individual’s professional image, credibility, and trust in the individual online, as well as communication and social influence. The study also discovered that participants understand the value of managing their online reputation, privacy settings, responsible online behavior, feedback management, and the application of online reputation management tools and services. In conclusion, an online reputation may have a big impact on personal and professional chances in today's interconnected world, so investing in digital identity management is critical. Individuals and organizations who take a proactive and deliberate approach can effectively manage their online reputation, build a positive digital presence, and thrive in the digital environment.

Evaluation of Procedures for the Preparation and Implementation of the State Budget under the Government Financial Statistics System- A field study in Iraqi government units

Tayseer Muhammad Jumaa — 2025-06-26

The research aims to study the relationship between accounting procedures for government funds in the Iraqi environment and applications of the government financial statistics system. In addition to the impact of these applications on the evaluation of accounting procedures for government funds .The researchers prepared a questionnaire to measure the impact of applying the government financial statistics system on evaluating the procedures for preparing and implementing the general budget of the Iraqi state. The research population and sample represented government units affiliated with the public sector that applied the decentralized accounting system . Many statistical methods were used to measure the relationship between the independent and dependent research variables, including standard deviation, arithmetic averages, Pearson correlation coefficient, and Cronbach’s alpha test. The researchers reached conclusions, the most important of which is that there is a significant impact on the extent to which the application of the government finance statistics system contributes to the preparation and implementation of the state’s general budget efficiently and effectively. In addition to the ability of this system to cover most of the financial transactions in centrally funded government units within the general budget, this means that the axes of the study hypotheses are correct to a high degree. The researchers also recommended several recommendations, including the importance of adopting and using the government finance statistics system in preparing and implementing the state’s general budget because of its impact on achieving many goals and benefits, the most important of which is that government finance statistics work to reduce discrepancies in registration processes in the state’s general budget. And between countries Adopting this system also helps financial analysts use financial statistics to analyze the size of the public sector and know the impact of public financial policies on the country’s economy.

The responsibility of internal audit in disclosing transparency indicators and their impact on the value of the economic unit A survey study

رافي نزار جميل نعومي — 2025-06-26

Purpose: The research aims to study the role played by internal audit as a contributor to the disclosure of transparency indicators for economic units, and the impact of this on the value of these units,

Search procedures: to prove or refute the research hypotheses by analyzing the answers of the research sample, represented by a group of academics in Iraqi universities and institutes specializing in accounting, as the sample size reached (74) respondents through their answers to the questionnaire form. This method was framed within the descriptive analytical approach, which this method suits, in addition to adopting a number of appropriate statistical methods according to the program (SPSS Ver. 24). The research procedures were also consistent with the theory of stakeholders and the theory of signaling in terms of meeting the requirements of accuracy and objectivity provided by the internal auditor's procedures on transparency indicators (a. Ownership structure indicators and investor rights, b. Transparency indicators for financial and non-financial information, c. Transparency indicators for information related to the Board of Directors).

Conclusions and recommendations: The research reached a set of conclusions, the most important of which are: The importance of assessing transparency has increased globally over the past fifteen years. This is partly due to the demand from society from the bottom up for more transparency. The internal auditor's responsibility to disclose transparency indicators generally contributes positively to the value of the economic unit by raising this value, indicating a positive impact on the value of the economic unit according to the perception of the sample members in the Iraqi environment. Based on the findings, According To The recommendations: developing local and international standards related to the role of internal audit in disclosing transparency indicators for economic and non-economic units, working to establish a clear roadmap for this exceptional role of the internal auditor regarding transparency indicators. It is also important to hold scientific seminars and workshops on the role of accountants and auditors in general in enhancing transparency indicators in terms of application and disclosure.

The Effectiveness of Fiscal and Monetary Policies on the Capital Account in Iraq for the Period (2004-2022)

الباحث فراس خميس عبد — 2025-06-26

This research aims to understand the effectiveness of fiscal and monetary policies on the capital account in the Iraqi economy for the period (2004-2022). This is achieved through a quantitative analysis of their indicators and their impact on the capital account in the Iraqi economy. The empirical results indicate that both fiscal and monetary policies significantly influence the capital account in Iraq in both the short and long terms. The results show a long-term equilibrium relationship between fiscal and monetary policies and the capital account, with a value of (-0.10) and a significance level of less than 1% in Iraq during the research period. Fiscal policy variables played a role in increasing the capital account during the research period. Among fiscal policy variables, revenues had the most significant effect, with a probability value of (0.007) and a significance level of less than 1% for the first model, and (0.000) for the overall model. Monetary policy variables also had a substantial impact on the capital account by stabilizing parallel exchange rates and the Central Bank's various interest rate policies, which significantly attracted capital inflows. It was found that the most effective variable was the parallel exchange rate, with a probability value of (0.000) and a significance level of less than 1%. The most influential variable in both policies was the parallel exchange rate, as evidenced by the empirical results during the study period.

The Role of Innovation Orientation in Achieving Strategic Success Descriptive and analytical Research of a number of private universities and colleges in Baghdad Governorate

الباحثة: فاتن عبدالله زبار — 2025-06-26

The current research was based on a basic objective that revolves around the possibility of achieving strategic success in private universities/colleges in Baghdad Governorate through the application of the Innovation approach. This objective was determined by a basic problem, which is:

What is the role of the Innovation approach in achieving strategic success in private universities/colleges in Baghdad Governorate? The research was implemented in a number of private universities/colleges in Baghdad, numbering (18) universities/colleges. The research community consisted of heads of scientific departments, numbering (294) heads of departments, and the sample size was (168) individuals. The researchers used the descriptive analytical approach, and the data obtained were analyzed using (measures of central tendency and measures of dispersion) (SPSS v.16) and (Amos) programs. The researchers concluded with a set of results, the most important of which was the existence of a significant effect of the variable of Innovation orientation in its dimensions on strategic success in its dimensions in private universities/colleges in Baghdad Governorate.

The Role of International Financial Reporting Standards (IFRSs) in Measuring the Intellectual Capital of Banks A Study of the Opinions of A Sample of Accountants in Nineveh Governorate

Kubra M. Tahir — 2025-06-26

The research explores the role of International Financial Reporting Standards (IFRSs) in measuring intellectual capital in banks, based on a sample of accountants in Nineveh Governorate. Intellectual capital is a crucial intangible asset that contributes to the economic success and competitive advantage of banks. The study assesses how IFRSs aid in measuring intellectual capital and their impact on banks' performance, highlighting the role accountants play in disclosing these assets. Data from questionnaires, analyzed with advanced statistical techniques, revealed a weak relationship between IFRSs and the measurement of intellectual capital. This gap arises because IFRSs are not fully designed to cover intangible assets like intellectual capital. Additionally, strict adherence to these standards can limit innovation in measurement methods. The study recommends developing specialized accounting standards for intellectual capital, improving accountant training, and incorporating intellectual capital reports into financial statements to enhance transparency in institutional financial performance.

The possibility of establishing the Requirements of Total Quality Management (TQM) in Research Organizations Research to survey the opinions of managers in the Department of Affairs of Non-Organized Governorates in the Region/Department of Af fairs of Nineveh Governorate

م.م. ﻣﻌﺗﺻم ھود ﻣﺣﻣد ﺻﺎﻟﺢ — 2025-06-26

The study aimed to determine the availability of the basic requirements for Total Quality Management (TQM) and then determine the feasibility of implementing these requirements in the Department of Governorate Affairs not affiliated with the Nineveh Governorate Affairs Department as the study population. The study adopted the following variables: (Customer Service, Continuous Improvement, Administrative Leadership, Employee Participation, Fact-Based Decision-Making, Training and Education). In this regard, the researcher conducted a survey using a descriptive and analytical approach. A questionnaire was used as the primary tool for obtaining data and information from the study population. The SPSS program was used for statistical analysis of the data and testing the study's hypotheses, the most important of which are: The department under study has the basic requirements for the possibility of implementing Total Quality Management, according to the opinions of the managers surveyed as a sample of the study population. A set of conclusions were reached, the most prominent of which are: The internal regulations of the department under study provide the necessary requirements for establishing Total Quality Management, and therefore, it is feasible, according to the opinions of most of the respondents. Based on the study's conclusions, the researcher made a number of recommendations, the most important of which are: the need for the department to pay greater attention to applying the pillars of total quality management, including paying attention to customers (who are the beneficiaries of the department's services) by focusing on their needs and desires and raising the quality of projects and research that the department provides for their benefit.

Exports of creative goods and their impact on economic development in countries Selected for the period (2007-2022)

Fouad Farhan Hussein — 2025-06-26

Creative goods exports play an important role in promoting economic integration, growth and economic development, and contribute to providing added value and adequate financing for the economic development process. Advanced economies contribute to the exports of these goods as they enjoy their own advantages such as the abundance of capital, highly skilled and experienced labor, and modern technology. The research deals with exports of creative goods (technologically advanced) in economic development in selected advanced countries (the United States of America, Japan, Germany, France, and the United Kingdom) during the period (2007-2022) by using (panel data). The research aims to measure and analyze the impact of exports of advanced technology goods on economic development through its indicator (Gross Domestic Product). The research concluded that in the short term in the selected countries there is a positive moral effect of exports of creative goods on the GDP, and that an increase of one unit leads to an increase in the GDP by (0.18%) at a significance level of (1%). The results also showed in the long term that there is a positive moral effect of exports of creative goods on the gross domestic product, and that an increase of one unit leads to an increase in the gross domestic product by (0.693%) at a significance level of (1%).

The Role of Marketing Knowledge in in Promoting Sustainable Operations Management: An Analytical Study in Sulaimaniyah Dairy and Food Products Company

م. رؤى علي عبدالسادة — 2025-06-26

This research aims to study the role of marketing knowledge in managing sustainable operations within Sulaimaniya Dairy and Food Products Company. It reflects the role of knowledge in improving production and operational processes through data analysis and understanding consumer preferences and market trends. Th research problem arises in answering the question to what extent marketing knowledge contributes to improving sustainable operations management within Sulaimaniya Dairy and Food Products Company. Sulaimaniya Dairy and Food Products Company was chosen as a site for applying the research and a purposive sample consisting of (84) employees at different administrative levels working in the marketing and production departments was chosen. The current research relied on the descriptive analytical approach in preparing the research and used the SPSS V.26 program in analyzing the data. The research results show that marketing knowledge constitutes a vital strategic tool in supporting the sustainability of operations, by providing institutions with the necessary information to make strategic decisions aimed at reducing the environmental impact and achieving high operational efficiency. Many challenges facing institutions in applying marketing knowledge in sustainability strategies were also identified, such as lack of accurate data and poor coordination between different departments. This research recommends investing in advanced analytics tools and techniques (such as artificial intelligence and big data analytics) to understand consumer needs to better generate marketing knowledge and guide sustainability strategies based on this information. This helps improve decision-making related to sustainable products, services and operations.

Sustainable development and its impact on the average per capita GDP in the Iraqi agricultural sector (2000-2022)

عمر نزار معمر الخليلي — 2025-06-26

The study aimed to measure and analyze sustainable development and its impact on the Iraqi agricultural sector in a number of Arab countries, analyze it and diagnose the most prominent sources in the short and long term. The research covered three Arab countries, namely (Iraq), and the data were collected based on the official publications of the World Bank, and the period of 23 years was used for a time series for the study variables. Two approaches were used in the research, the first of which includes the deductive aspect of the research, which includes the theoretical framework of sustainable development and addresses the average per capita share of the gross domestic product, and the second approach relies on standard quantitative analysis. The study reached a set of results, the most prominent of which are: Iraq suffers from water scarcity, especially in the southern regions, which has affected the ability to sustainably farm, and climate change also greatly affects agricultural production through changes in temperatures and rainfall patterns. The study reached a set of proposals, the most prominent of which are: Through the results reached, which show the existence of weakness in some indicators of sustainable agricultural development, and thus emphasize the need for the state to find long-term strategies that help find solutions to the problems raised and face the challenges of sustainable agricultural development and work to improve its indicators.

Role of dimensions Competitive intelligence In strengthening sustainable marketing performance Analytical study Sample opinions from company employees northern General cement Company Hammam Al-Alil Cement Factory

محمد يونس محمد سلطان العكيدي — 2025-06-26

The aim of the research was to test the nature of the correlation and impact relationship between the two research variables ، namely competitive intelligence in its dimensions (planning ، data collection ، analysis، and dissemination). The research addressed this within its conceptual framework ، with competitive intelligence as an independent variable ، while the second dependent variable represented sustainable marketing performance in its performance،sustainable social performance and،sustainable،environmental،performance).An organization needs sustainable marketing performance ، as sustainable marketing performance ensures that organizations achieve a comprehensive balance. The researcher selected the Northern GeneralCement Company/Hamam Al-Alil Cement Plant as the field of application. In line with the above ، the research problem was formulated by posing a set of questions. To answer these questions ، a hypothetical research plan was formulated ، reflecting the relationships and influences between the research variables and dimensions. This resulted in a set of hypotheses that addressed the topic from all aspects ، which were tested using a number of statistical methods collected.

The role of marketing orientation in achieving organizational Reputation Descriptive and analytical research Opinions of a sample of workers in Al Noor University

علاء مظفر عطية الحيالي — 2025-06-26

The research aimed to measure the role of marketing orientation in its dimensions. Orientation toward service. Orientation toward the customer. Orientation toward the competitor. Orientation toward society in achieving organizational reputation in its dimensions (quality of service, creativity, and social responsibility), through surveying the opinions of a sample of workers at Al Nour University. The research problem centered on several The most prominent questions were: Is it possible to adopt the marketing orientation as an approach to achieving organizational reputation at Al-Nour University? A set of hypotheses were formed that sought to find a solution to the problem from its comprehensive aspects. The study’s hypotheses were tested with statistical operations on the primary data obtained from the questionnaire form, which was considered a main means of collecting. Data related to the field aspect. The research was applied in the field of Al-Nour University in Nineveh Governorate, and the research community was represented by the administrative leaders and teaching staff working there as internal customers In the organization, researchers distributed (300) questionnaires to them, of which (288) questionnaires were returned, but (15) of them were not suitable for analysis due to the lack of answers in some of the paragraphs contained therein, so the final size of the sample was (273) paragraph An ndividual who was selected by random sampling.

Goal Programming and Material Requirements Planning Based on Demand Forecasting - Applied Research

عبدالرحمن عباس — 2025-06-26

The research represents a comprehensive approach to Material Requirements Planning (MRP) through the use of forecasting methods and goal programming. It focuses on the challenges faced by the company in demand forecasting. The objective is to increase profits and reduce inventory holding costs by integrating the ARIMA model with goal programming, It is essential to collect and analyze data using advanced scientific methods to evaluate the effectiveness of the proposed models. The results indicated that the application of scientific forecasting methods and goal programming contributed to enabling the company to achieve a balance between demand and production. This led to an increase in profit levels and a reduction in certain inventory holding costs, thereby enhancing the efficiency of material requirements planning, Advanced forecasting techniques and goal programming should be implemented, and the MRP models must be updated regularly.

Global crises and disasters and their impact on the oil market Case study of Iraq for the period 1990-2020

محمد حازم عباس — 2025-06-26

The research aimed to identify the impact of global crises and disasters on the oil market in the State of Iraq for the period (1990-2020), and the importance of the research comes from the importance of understanding the nature of factors such as disasters and crises that affect the fluctuations of crude oil prices in the global point market and their repercussions on the economies of the countries of the world, including the State of Iraq, and the research relied on the descriptive analytical approach due to its suitability to the requirements of this research, and the research was divided into three comprehensive topics in addition to the introduction and conclusion that includes the most prominent Conclusions and recommendations, the research has reached a number of conclusions and recommendations, most notably that there is a significant impact of various global crises and disasters on the oil market, and the impact of the economies of various countries of the world, especially countries with rentier economy such as the State of Iraq, and from it the oil countries, especially Iraq, must seek to reduce dependence on the oil sector, which is characterized by continuous fluctuations, by diversifying the production base and raising the percentage of contribution of other sectors to the GDP

Measuring and analyzing the impact of monetary policy on the fiscal deficit in Iraq

نور عبدالستار حميد محمد — 2025-06-26

The study aims to measure and analyze the impact of monetary policy on the fiscal deficit, as well as to evaluate monetary economic variables in Iraq. It also aims to identify the nature, causes, and treatment of the fiscal deficit during the period (1990-2022) in Iraq. Annual data was used in the analysis. This study aims to provide a quantitative analysis of this relationship in Iraq over a specific period. It uses quantitative economic analysis tools such as autoregressive distributed lag (ARDL) models to test the dynamic relationship between monetary policy variables and the fiscal deficit, thus providing a cognitive framework that can support decision-makers in adopting more coordinated and effective monetary and fiscal policies. Annual data was used in the analysis, as the study aimed to measure the impact of economic variables, including government spending, inflation, nominal interest rates, broad money supply, and public debt, on the dependent variable, the budget deficit or surplus. To ensure the accuracy of the results, an autoregressive distributed lag (ARDL) model was used. One of the factors leading to the persistence of the deficit is the lack of coordination between monetary and fiscal authorities, which has led to conflicting economic objectives and policies.

The Effectiveness of Monetary Policy Tools in Influencing Public Debt in Iraq for the Period (2004-2022)

مهند خميس عبد — 2025-06-26

The research aims to explore the effectiveness of monetary policy tools in influencing public debt in Iraq and to measure the relationship between certain monetary policy tools (M2 money supply, parallel exchange rate, and real interest rate) as independent variables and public debt as the dependent variable. This analysis was conducted using the Eviews10 statistical program. The analytical results of the research confirmed the hypotheses on which the study was based, indicating that monetary policy tools have an inverse effect on public debt in the Iraqi economy during the study period. However, the econometric analysis results revealed: A positive long-term relationship between money supply (M2) (independent variable) and public debt (dependent variable). A positive long-term relationship between the exchange rate (independent variable) and public debt (dependent variable). A positive long-term relationship between the interest rate (independent variable) and public debt (dependent variable). The research concluded with several recommendations, the most important of which is the need to utilize and activate monetary policy tools by the Central Bank of Iraq to regulate the money supply. This would contribute to price stability and inflation control. Additionally, it emphasized the necessity of improving the effectiveness of monetary policy tools by enhancing the performance of the Central Bank, given its crucial role in achieving economic stability.

دور التدقيق الداخلي في تعزيز آليات حوكمة التحول الرقمي دراسة تطبيقية في مصارف محافظة نينوى

ثانية اسماعيل ذنون المشهداني — 2025-06-26

The research aims to identify internal auditing and the role it plays in enhancing digital transformation governance mechanisms, analyzing the nature and scope of internal auditing activities as one of the applications of information technology, and identifying the most important areas of examination that the audit management and committees focus on in order to verify the efficiency and effectiveness of digital transformation mechanisms and provide objective assurances regarding the risks associated with the implementation of digital transformation governance mechanisms.

The research was based on a problem, namely, the availability of requirements for implementing digital transformation governance mechanisms in banks and the extent to which internal audit procedures contribute to enhancing digital transformation governance mechanisms in banks.

The researcher reached the most important results, the existence of a necessary need to develop internal auditing by having the internal auditor examine the extent of data integration, reliability and completeness, and changing the methods of examination and risk assessment associated with the use of digital transformation governance mechanisms. The researcher recommended the need for banks to support the role of internal auditing and develop it continuously in order to reduce the risks of digital banking activities and reduce costs, and the need to develop the capabilities and skills of internal auditors to examine digital transformation governance mechanisms.

The role of electronic accounting disclosure in changing stock prices in light of the Covid-19 pandemic and its impact on the value of Iraqi economic unit

أ.م.د. ايمان شاكر محمد — 2025-06-26

This study aims to demonstrate the role of electronic accounting disclosure in neutralizing the impact of economic and political crises on the Iraqi financial markets in light of the COVID-19 pandemic and its impact on changing the stock prices of private Iraqi banks. To achieve the goal of the study, the researcher adopted the descriptive analytical approach in analyzing financial and statistical data through the use of a questionnaire form that is consistent with the target research community for Iraqi companies listed on the Iraq Stock Exchange, which number (25) banks, according to the Central Bank of Iraq in 2022, and that completed their final accounts in light of the pandemic. Among the results of the study is that the COVID-19 pandemic crisis had a major impact on the collapse of the stock prices of Iraqi banks listed on the Iraqi Stock Exchange, reducing returns and decreasing the market value of assets in banks, which made this the main reason for banks facing difficulty in fulfilling their obligations as a result of the fluctuation of asset prices and their fair value.

Moving into the Future: Addressing Critical Challenges in the Digital Financial Services World- A survey study of a sample of workers and academics at Anbar University

م.م جمال نوري دحام — 2025-06-26

The research aimed to identify the main challenges raised by the use of digital technology in terms of financial regulation. The research relied on a field questionnaire designed to survey the opinions of a sample of 45 participants from Anbar University professors and employees, from which 38 valid questionnaires were returned for analysis. The data were analyzed using SPSS with verification of the validity and reliability of the research tool, which ensures the reliability and accuracy of the results. The research concluded that orientation towards the future through strategic measures effectively contributes to enhancing the ability of institutions to meet challenges in digital financial services, through continuous investment in technology, setting long-term plans, and developing digital competencies, which increases the flexibility of institutions and their readiness to deal with risks and opportunities in the changing digital environment. The research recommended that institutions work to develop flexible and integrated strategies that enhance their ability to meet digital challenges and ensure adaptation to future developments.

Smart Marketing and its Role in Creative Performance. The Mediating Role of Strategic Vigilance

عذراء خلدون خليل — 2025-06-26

This research sought to identify the extent of the interest of the investigated banks in the main research variables: smart marketing, creative performance, and strategic vigilance, as well as to identify the extent of the role of smart marketing as an independent variable on creative performance as a dependent variable and with the mediation of strategic vigilance as the mediating variable. From this standpoint, the research problem was clarified by raising the main question: Is there a role for smart marketing in creative performance through the mediating role of strategic vigilance?

To answer these questions, the researchers adopted the descriptive and analytical approaches, in addition to adopting several hypotheses to address the subject from all its aspects. To test the validity of these hypotheses, a questionnaire was prepared for this purpose. The private banks in the city of Mosul were the research community for this research, while the sample was represented by (14) banks that the researchers were able to reach and distribute the questionnaire forms after preparing them to suit the variables and dimensions of the research, as the comprehensive sample enumeration method was relied upon by distributing this form to all employees within the banks, with (101) questionnaire. The data was analyzed using several statistical methods. The ready-made statistical package program (SPSS V24) was used. The research reached a number of conclusions, the most important of which is that smart marketing has an indirect and significant impact on creative performance through the mediation of strategic vigilance variables. This means that part of the impact of smart marketing on creative performance is achieved through increasing awareness and strategic vigilance of the organization. The research concluded by presenting several proposals that are consistent with the subject of the research.

Structural Change Between The Paths Of Imbalance & Economic Diversification An Analytical Study Of The Iraqi Economy For The Period 2000-2022

م.م. محمد محفوظ عبدالقادر — 2025-06-26

Structural change is closely linked to economic diversification from a methodological perspective, and there is a two-way causal relationship between them, both of which are in conflict with the structural imbalance in the economy. From this standpoint, the research shows that the Iraqi economy faces major challenges in reconciling these three cases. There is a major structural imbalance in the distribution of resources between the three economic sectors represented by agriculture, industry and services. Export structures and components of the general budget also suffer from a clear imbalance, and all of them fall within the crucible of the great dominance of the oil sector that controls the movement of the Iraqi economy. All indicators of structural change and economic diversification confirm the almost complete absence of balanced sectoral distribution, and also indicate the weakness of the commodity production sectors and the absence of activities based on advanced technology. As a result, the Iraqi economy has not witnessed a structural change that is consistent with the path of developed countries or economies that have achieved success in this field; On the contrary, we find that the transfer of production elements between economic sectors was very weak and did not proceed according to the gradual, systematic sequence of the transformation process. Rather, there was a direct transfer from traditional sectors to the service sector, which does not require advanced skills and technologies, without passing through the manufacturing sector. Therefore, it is necessary to pay attention to the determinants of the success of economic diversification strategies by creating appropriate incentive and support frameworks for commodity production activities, encouraging investments, adopting policies aimed at reducing trade costs, implementing effective policies to support the adaptation process and reallocating resources towards new production activities, and implementing public initiatives to correct shortcomings in the local market and institutional structures.

The impact of financial flexibility on financial behavior indicators An applied study in Iraqi industrial companies

ا.م.د فائز هليل سريح الصبيحي — 2025-06-26

The research aims to identify the impact of financial flexibility on financial behavior indicators, as It was used A number of indicators for the independent variable financial flexibility (liquidity, net cash flow and indebtedness), and indicators of the financial behavior of the dependent variable (return on equity and owned capital) (The research was applied to Iraqi industrial companies, numbering (25) companies, which are listed in the Securities Commission. (7) companies were chosen as a sample for the research for the period from 2015 - 2021, using a set of methods and programs, including the EXCEL program)) for financial analysis and program(panel data)To test relationship Impact, and after analyzing the research data and testing its hypotheses, a set of results was reached, the most prominent of which is (the existence of a relationship The impact of financial flexibility and financial behavior indicators), as the results of the impact relationship test showed that some hypotheses had a significant impact with financial behavior indicators and others had an impact but it was not significant, as well as the possession of industrial companies of sufficient financial flexibility that enables them to exploit the available opportunities, and based on the results reached by the researcher that I have presented a number. Among the most prominent recommendations is for industrial companies to provide support and attention to financial flexibility indicators, given their importance in strengthening a company's financial position. They should also ensure that liquidity ratios are maintained and kept within acceptable levels, given their importance in enhancing a company's financial flexibility.

Enlightened leadership and Their Role in psychological Empowerment of Employees: An Exploratory Study of the Opinions of a Sample of Employees in Presidency University of Mosul

Hala Fazea Dagher AL Mullah Tohi — 2025-06-26

The research and its multiple contents aim to determine the actual reality of enlightened leadership and what it expresses in terms of vital dimensions, which are: (role model, developer, servant, changer, visionary, and communicator), in addition to the psychological empowerment of workers and what it embodies in terms of dimensions, which are: (importance, efficiency, independence, and influence), leading to determining the roles played by enlightened leadership in the psychological empowerment of workers by identifying the aspects of the relationship of association and influence between them. Therefore, the researcher raised a main question, the essence of which is "What is the relationship between the dimensions of enlightened leadership and the psychological empowerment of workers at the level of the researched university?" In order to collect data and complete the contents of the practical framework, the research was applied in (the Presidency of the University of Mosul), using (the questionnaire form) and by distributing (300) forms to a random sample of workers in the researched university, (199) ready-made forms were adopted for testing through the statistical program (SPSS V.26) and its various tools, which are: (reliability, internal consistency, and proportions The researcher concluded her efforts with a set of conclusions, the most prominent of which was the possibility of adopting the dimensions of enlightened leadership as a vital approach to achieving psychological empowerment for employees, in a way that leads to the advancement of psychological aspects in the workplace, and thus improving the levels of job performance in the university under study. She identified the most important proposals to work on improving the reality of the dimensions supporting enlightened leadership and considered it an approach towards supporting the psychological aspects of employees, through the leader's ability to act appropriately, and then strive to develop activities, tasks and employees with serving principles, linked to keeping pace with changes and developments, and with a comprehensive vision and an interactive communications system in the workplace.

The role of strategic monitoring in reverse marketing An analytical study of the opinions of a sample of leaders in the National Security Agency

احمد عباس حمادي — 2025-06-26

The current study aimed to reveal the role of strategic monitoring in reverse marketing. The field of study was represented by the National Security Service in Iraq. The study community was represented by all employees of the National Security Service in Baghdad Governorate. A purposive sample of (101) leaders was selected, concentrated in different organizational levels. The questionnaire was distributed as a tool for collecting data. A number of statistical methods were used in the statistical analysis program (SPSS v.27) to analyze the data. The study concluded that strategic monitoring has a strong and important role in reverse marketing in the field under study. Through the Pearson correlation coefficient test, it was found that there is a positive and strong correlation between strategic monitoring and reverse marketing. The results of the simple linear regression coefficient also showed that there is a significant effect of strategic monitoring on reverse marketing.

The impact of some macroeconomic variables on Algeria’s foreign trade for the period (1990-2022)

عبيد العبيد — 2025-06-26

The research aimed to know the impact that some economic variables have on foreign trade in the short and long term for Algeria during the research period. The research consisted of a theoretical framework that began with the main concepts of macroeconomic variables and foreign trade, and ended with an analysis of the relationship between macroeconomic variables and foreign trade and their sources in Algeria, while the analogical aspect came to be concerned with estimating the research model, which began by describing the model, testing the unit root and cointegration, and using the (ARDL) model. The research reached a number of conclusions, the most important of which are: The dominance of the oil sector and considering it the primary source in the Algerian economy exacerbated the structural imbalances and led to a decline in economic activity and the economy was affected by the rise and fall in global oil prices and the lack of a good environment for foreign investments. The research reached the conclusion: A number of recommendations, the most important of which are: The Algerian government must work to reduce unemployment by resorting to providing additional job opportunities, especially in the private sector, working to reduce the number of graduates in line with the requirements of the local market, and working to attract foreign investments to reduce internal unemployment. Reducing the tax rate on investments, easing the tax system, and providing facilities to the investor to attract more investments and improve the Algerian economy.

Measuring the Impact of Financial Dominance Indicators on Education Spending During the Period (2004–2022)*

الباحثة هبة نوري حسين — 2025-06-26

The research aims to measure the impact of financial dominance indicators (public expenditures, public budget, public debt) and education spending in Iraq during the study period. The researcher employed a quantitative (econometric) approach within the framework of economic and financial theories, literature, and studies to test the research hypothesis using the ARDL model. This was done to analyze the relationship between financial dominance indicators and education spending in Iraq during the period (2004–2022), using quarterly data for the same duration. The findings confirmed the hypothesis upon which the research was built, indicating an unbalanced relationship between financial dominance indicators (public expenditures, public budget, and public debt) and education spending in the Iraqi economy during the period (2004–2022). The study concluded with several recommendations, the most important of which is increasing spending on education at various levels and types by providing necessary educational supplies and advanced scientific technologies needed by educational institutions. Additionally, increasing the number of scientific staff can contribute to higher production and productivity, ultimately leading to an increase in GDP. This is due to the education sector's significance as it provides skilled and efficient labor, achieving human development.

The Contribution of Entrepreneurial Leadership According to the ENTRELEAD Scale in Enhancing Digital Marketing Strategy An Exploratory Study of the Opinions of a Sample of Employees at Asiacell Telecommunications Company in the Kurdistan Region of Iraq

Solaf Ezzaldeen Al-Dalo — 2025-06-26

The current study aims to identify the reality of the digital marketing strategy in the Asiacell Communications Company, and the extent to which entrepreneurial leadership, according to the ENTRELEAD scale, contributes to enhancing it, in an effort to bridge the knowledge gap between these variables, and to address the problems and challenges that the company faces, as well as the complaints and criticisms it is exposed to from its customers. Regarding its correct application of digital marketing strategy.

The analytical descriptive approach was adopted in the study, and its community was represented by individuals working in the center and branches of the company (Sulaymaniyah, Erbil and Dohuk) in the Kurdistan Region of Iraq, and their number is approximately (1130) individuals, and the electronic questionnaire was adopted as a main tool for collecting information, as it was sent to a sample A random sample of about (1000) individuals, of whom (291) questionnaires were returned, and after conducting examination and verification of the answers, two of them were excluded, so that the number reached (289) questionnaires representing their community and valid for statistical analysis using the two statistical programs (AMOS-V24, SPSS-V26).

The study concluded with a set of conclusions, most notably: the existence of statistically significant correlation and influence relationships between entrepreneurial leadership and digital marketing strategy with its dimensions combined and individually at a significant level (α ≤ 0.05), The study also recommended the need to strengthen the dimensions of entrepreneurial leadership in the company under study, which will contribute significantly.

Ethical leadership and its role in achieving job satisfaction A survey study of the opinions of a sample of employees in the Directorate of Civil Status, Passports and Residence in Anbar

الباحث علي غازي مغماس — 2025-06-26

The research aims to test the relationship and influence between the research variables represented by ethical leadership as an independent variable with its dimensions (personal ethics, administrative ethics, ethical relationships) and job satisfaction as a dependent variable with its dimensions (job content, work conditions, work team, work environment). Thus, the descriptive analytical approach was adopted to discuss its variables. In order to answer the questions of the problem, a questionnaire was designed as a main tool for collecting data. It was distributed to a sample of the organization's employees, numbering (245) employees. In order to achieve the research objectives and reach answers to the research problem and its questions, data analysis and hypothesis testing were conducted using statistical analysis programs (Amos V.26), (V.28 SPSS) and (pls4 Smart). The results showed support for the research hypotheses, the positivity of its objectives and the validity of its scheme. It showed the existence of correlation, influence and moderate effect relationships between the researched variables and at the level of their dimensions. The research reached a set of conclusions, the most important of which are: There is a significant correlation between the research variables, meaning that ethical leadership enhances job satisfaction.

The Role of Innovative Marketing in Achieving Customer Trust A Exploratory Study of a Sample of Zain Telecom Customers in Nineveh Governorate

Mohannad Khair Al-Din Al-Naab — 2025-06-26

The current study aims to highlight the role of innovative marketing in achieving customer trust. The study was conducted on a sample of Zain Telecom customers in the Nineveh Governorate. The research problem was represented by the fact that the level of customer trust in some of the company's products was below the desired level. Additionally, the innovation in pricing was not well received by some customers, alongside issues related to distribution.The current study has both theoretical and practical significance. Zain Telecom in the Nineveh Governorate was chosen as the field of study. The sample consisted of 261 customers who were approached through questionnaire forms, of which 11 were excluded as invalid for analysis, leaving 250 valid questionnaires from Zain Telecom customers in Nineveh. Data was analyzed using a set of statistical tools including; percentage, arithmetic mean, standard deviation, coefficient of variation, relative importance, and structural equation modeling through the use of SPSS V.26 and Amos V.23 software.

The study reached several findings, the most prominent being the existence of a significant correlation and impact between each dimension of innovative marketing and customer trust, both at the overall and partial levels. The study also proposed a set of recommendations and mechanisms for implementation, the most important of which was the necessity of adopting the dimensions of both innovative marketing and customer trust, as they play a crucial role in ensuring the company's survival, sustainability, market share acquisition, and expansion at the expense of competitors.

The effect of entrepreneurial preparedness in achieving organizational excellence Descriptive and analytical research of the opinions of a sample of leaders in the Anbar Governorate Council

mostafa alani — 2025-06-26

The current research aims to know the impact of entrepreneurial preparedness in achieving organizational excellence and it reflects the ability to adapt and innovate in the ever-changing work environment and entrepreneurial preparedness refers to the ability to deal with challenges positively and exploit new opportunities, which greatly affects the performance and success of the organization, and accordingly the research problem was placed on the axis of several questions, the most important of which was (the extent of the researched organization's interest in entrepreneurial readiness and its impact on achieving organizational excellence, and is the absence of thinking Proactivity and reliance on effectiveness in achieving goals is what reflects the need for entrepreneurial preparedness practices) and to answer these questions, a questionnaire paper was distributed by 126 questionnaire forms to a sample of leaders in the Anbar Provincial Council, where (108) forms were answered that were valid for analysis and the questionnaire included (28) items, and the researcher relied on data analysis on the program (SPSS v.23). ) Using arithmetic media and percentages, the research reached several conclusions, the most important of which is the existence of a positive relationship and a high impact of entrepreneurial preparedness in organizational excellence. The research also reached several recommendations, the most important of which is to strengthen the relationship of correlation and influence between entrepreneurial preparedness and organizational excellence byconducting studies linking the dimension of entrepreneurial readiness with organizational excellence.

Paradoxical leadership and its role in achieving harmony in the workplace A survey study of the personnel working at the Presidency of the University of Mosul

Alaa A. AL-Aa'ni — 2025-06-26

The research aimed to measure the role of Paradoxical leadership through its dimensions in achieving harmony in the workplace. The research was applied in the presidency of the University of Mosul. The researchers adopted the descriptive analytical approach in dealing with all the research axes, starting from presenting the methodological frameworks, passing through the theoretical thought, and ending with processing, analyzing and interpreting the data. To conduct the analytical aspect of the research, the questionnaire was distributed to a random sample of employees in the presidency of the University of Mosul, amounting to (325) individuals, which is a representative sample of its community, which amounted to (1300) individuals. (300) forms were retrieved from it in their final form suitable for analysis to represent the actual size of the research sample. A set of statistical tools and methods were used in the research to analyze the practical aspect, represented by (percentages, average, standard deviation, coefficient of variation, repetitions, correlation coefficient, simple linear regression coefficient), and this was done using the SPSS V26 software)) to reach the numerical results intended for the research, which determined the fate of its hypotheses through statistical tests. The researchers were able to present a set of results, the most important of which is the existence of a positive, significant correlation between contradictory leadership and workplace harmony, as well as a significant effect between them.

The Importance of Employing Artificial Intelligence in the Islamic Economy

م.د. صفاء فليح حسن — 2025-06-26

The research addressed the problem of employing artificial intelligence in various sectors of the Islamic economy by clarifying the importance of this employment, understanding the necessary requirements for it, and researching the benefits achieved from it, by relying on the descriptive approach and previous literature in the context of research, achieving goals, and answering research questions.

The research concluded that there is great importance in employing artificial intelligence techniques in the fields of the Islamic economy and its various sectors, because of the many benefits and advantages that accrue to all levels of administrative and service work in the Islamic economic sector, improving their performance and raising their market value, continuity, and competitiveness, in addition to protecting against... Risks and data protection.

The impact of bank liquidity on some macroeconomic variables in Iraq for the period 2004-2022

مهند خليفة عبيد — 2025-06-26

The research aimed to demonstrate the impact of the relationship between banking liquidity and some macroeconomic variables in Iraq by analyzing and measuring the relationship between them, and knowing the extent of the impact of banking liquidity on (unemployment rates, exchange rate, and average per capita GDP), and the results of the research showed the existence of a relationship There is an inverse relationship between bank liquidity and unemployment rates, and there is a direct relationship between bank liquidity and the exchange rate in the short run and an inverse relationship between them in the long run, and there is an inverse relationship between bank liquidity and the average per capita share of GDP in the short run, and the relationship was positive in In the long term, the research also recommended that banks should develop strong systems for continuous monitoring and analysis of macroeconomic risks. This includes monitoring key economic variables such as economic growth, inflation rates, interest rates, stock prices, and foreign currency rates, maintaining exchange rate stability and avoiding fluctuations. Acute.

The impact of credit shocks on the return-risk trade-off An analytical study on a sample of banks listed on the Iraq Stock Exchange for the period (2014-2023) Baghdad Bank as a Model

الباحثة: رواء احمد يوسف — 2025-06-26

The research aims to clarify the correlation and impact between the variable of credit shocks and the return-risk duality of Baghdad Bank, which has become a goal pursued by banks, especially those that have been exposed to this type of shock. The time period was represented by (2014-2023) The data was analyzed using the SPSS V.26 statistical software, and the research concluded that there is a weak correlation between credit shocks and the return-risk duality. The research also concluded that there is no causal relationship between credit shocks and the return-risk duality. The research recommended that the central bank should monitor the extent to which banks comply with its instructions to avoid negative credit shocks that adversely affect returns and increase the risks borne by banks, and to work on enhancing positive shocks that increase returns and reduce risks.

The impact of digital culture on the use of medical information technology applications A survey of technical opinions from doctors in the city of Mosul

قتيبة عبدالمنعم عمر الخطاب — 2025-06-26

The research aims to examine the impact of digital culture on medical information technology applications to enhance healthcare and provide better services for institutional growth and success. The study tested hypotheses to address the research problem and objectives, using statistical analysis via SPSS V.21 and AMOS V24. Results indicated a significant positive impact of digital culture dimensions (cognitive, skill, social, decision-making) on medical IT applications (electronic medical records, Internet of Things, radiology and ultrasound devices). The research, conducted on a sample of 320 doctors in Mosul's healthcare institutions, used questionnaires for data collection. A hypothetical model tested the relationship between research variables to answer study questions and meet objectives. Key findings highlight the importance of diagnosing problems in healthcare institutions, particularly hospitals, to drive performance improvements, assume responsibilities, and encourage innovations.

The impact of economic and environmental transformations on the efficiency and effectiveness of cost accounting systems

محمد راضي عبد الكاظم العجيلي — 2025-06-26

The research aimed to analyze the impact of economic and environmental transformations on the efficiency and effectiveness of cost accounting systems and to identify ways in which these systems can be improved to meet the needs of modern institutions. The questionnaire was distributed to employees working in the accounting department and department managers of the General Company for Textile and Leather Industry, targeting employees of the financial accounting department and managers. Out of 100 questionnaires distributed, 83 complete questionnaires were retrieved and analyzed using statistical methods and the SPSS statistical program. The research found that environmental sustainability practices such as adopting clean technology significantly affect the accuracy and efficiency of cost accounting systems, which reflects the need to integrate sustainability principles into operational processes to improve financial and administrative performance. Political changes directly affect local and international economic stability, which requires the development of flexible strategies that adapt to these changes to ensure the effectiveness of accounting systems. The study recommended the development of dynamic accounting systems that focus on analyzing global economic data and linking them to the company's internal operations, which helps improve cost accuracy and support administrative decision-making.

The role of inclusive leadership in organizational favoritism An exploratory study of the opinions of a sample of workers in the General Directorate of Nineveh Education

Israa Tariq Hussein — 2025-06-26

The research aimed to clarify the nature of the relationship and impact between inclusive leadership on organizational favoritism. The inclusive leadership variable was measured through its sub-dimensions (openness, readiness, accessibility) as an independent variable, while the organizational favoritism variable was measured through its dimensions (intragroup bias, paternalistic favoritism, exchange of interests) as a dependent variable. In order to achieve the research objective, the descriptive analytical approach was adopted in presenting theoretical frameworks, data processing and analysis. The research field was determined by the General Directorate of Education in Nineveh. The research community included the workers in the directorate, where a random sample of (133) was selected. The main research tool was the questionnaire form. In order to test the research hypotheses and ensure their validity, a set of statistical methods were used to process and analyze the data, including the arithmetic mean, standard deviation, response rates, correlation coefficient, and analysis of the impact relationship by adopting the (SPSS) program and the) Amos V24( package. In light of the statistical processing, many results were reached, the most important of which is the existence of an inverse correlation between the dimensions of the study. Inclusive leadership in organizational favoritism.

Measuring and analyzing the impact of quantitative monetary policy tools on the gross domestic product in Iraq for the period 2004-2023

الباحث عبدالرحمن غازي فيصل — 2025-06-26

The research aims to identify the quantitative monetary policy tools followed by the monetary authority in Iraq to achieve economic stability, especially in light of the economic crises that Iraq witnessed from (2004 - 2023). The importance of the research also emerges in shedding light on the impact of quantitative monetary policy tools on one of the indicators of economic stability represented by (Gross Domestic Product), in addition to measuring the impact of these variables on the GDP in Iraq for the period (2004-2023) using the joint integration methodology (ARDL). The standard aspect indicated the existence of a long-term direct equilibrium relationship between quantitative monetary policy tools represented by (rediscount rate, open market operations, broad money supply) and the GDP, and an inverse relationship between the legal reserve ratio and the GDP according to the standard model used. The research concluded with a set of recommendations, the most important of which are: Monetary policy must maintain foreign currency reserves and not waste them in order to address some shocks that the Iraqi economy may be exposed to, such as the oil price shock.

The Role of Artificial Intelligence in Advancing Actuarial Calculations: Challenges and Opportunities for Digital Transformation in the Insurance Industry

زينة عبدالستار جبر الليلة — 2025-06-26

This research aims to explore the role of artificial intelligence, particularly machine learning techniques, in developing actuarial calculations and improving the accuracy and efficiency of risk analysis and decision-making in the insurance industry. Actuaries face numerous challenges in handling large and complex data using traditional methods, which have become insufficient to keep up with technological advancements. The study examines the role of artificial intelligence in advancing actuarial calculations and the insurance sector through innovative models and technical applications, while highlighting challenges such as privacy, bias, and the importance of developing actuaries' skills to adapt to digital transformation. The key findings derived from the analysis indicate that artificial intelligence enhances the efficiency of actuarial processes, allowing actuaries to focus on strategic analysis rather than routine tasks while improving transparency. The research proposes training actuaries in modern technological skills, developing regulatory policies to ensure transparency and fairness, and fostering collaboration between actuaries and technology developers. Additionally, the study provides a significant scientific contribution by offering a modern framework for advancing actuarial calculations using artificial intelligence, thereby supporting digital transformation in the insurance industry and effectively addressing future challenges.

The Impact of Accounting Sustainability Dimensions on Enhancing the Quality of Financial Reports A Survey Study of the Views of Accountants and Auditors in Commercial Banks

Ridha Ali Abdullah — 2025-06-26

This research aims to study the impact of accounting sustainability dimensions on enhancing the quality of financial reports in commercial banks in Anbar province. The research examines how these dimensions affect the quality of reports from the perspective of accountants and auditors working in these banks. To achieve this goal, a questionnaire was designed and distributed to a sample of 67 accountants and auditors. The data collected was analyzed using the statistical analysis program SPSS.v29. The accounting sustainability dimensions studied include economic, social, and environmental aspects, and how they reflect on the accuracy, comprehensiveness, and clarity of financial reports.

The study reached significant conclusions indicating that incorporating sustainability dimensions in accounting leads to improved quality of financial reports, making them more comprehensive, accurate, and clear. These dimensions enhance the ability to provide financial information that better reflects reality and assists financial users in making more informed decisions. The study also recommended developing a sustainable accounting framework that meets the needs of financial users in Iraq. This framework aims to enhance transparency and credibility in financial reports by integrating sustainability standards into daily accounting practices. The study emphasizes the importance of continuous education and training for accountants and auditors on sustainability concepts and their application in accounting to ensure the maximum benefits from these dimensions are achieved.

Monetary Sterilization Policy and Its Impact on the Real Exchange Rate (Case Study of Brazil) for the Period 2004-2021

احمد علي محمود الحمداني — 2025-06-26

The research aims to study the impact of the monetary sterilization policy on changes in the real exchange rate in Brazil. The researcher started from a hypothesis that confirms that this policy supports the stability of the exchange rate by undermining its changes. The monetary sterilization index was calculated in two ways: the relative method and the reserves method, while the standard aspect was limited to the reserves method in addition to the rest of the other variables for ease of calculation and accuracy of its results. The researcher used the (ARDL) method to estimate the model, and the research covered the period (2004-2021). The researcher reached a number of results, the most important of which was that adopting the monetary sterilization policy supports the stability of the exchange rate, which strengthened the hypothesis from which the researcher started. The research reached several proposals, the most important of which are: supporting stability in the real exchange rate through the monetary sterilization policy in the Brazilian economy and exiting the crucible of selective policy and making it a preventive policy, which will contribute to supporting monetary stability in Brazil.

The Impact of Working Capital Management Policies on Firm Value An Applied Study on Baghdad Soft Drinks Company Listed on the Iraq Stock Exchange for the Period 2014–2023

الباحث: هريم محمد محمود — 2025-06-26

Working capital management is of paramount importance in joint-stock companies, as the efficiency of working capital is determined based on the various tools companies use to reduce working capital, which directly affects their value (profitability, equity, earnings per share, market share price). The adoption of a working capital management policy in a company depends on the financial management of the company itself, and varies from one company to another. The research aims to shed light on working capital financing policies and how to harness them to maximize the company's value. The research assumed that the value of Baghdad Soft Drinks Company, the research sample, is affected by the working capital financing policies followed by its financial management for the period 2014-2023. The research relied on the financial analysis method to analyze the practical aspect. In light of the results of the financial analysis, the research concluded that Baghdad Soft Drinks Company adopts a conservative policy in financing its working capital. The research recommended that Baghdad Soft Drinks Company invest more of its surplus funds in net working capital in order to further maximize its value.

The impact of using ATMs on some banking performance indicators for a sample of private Iraqi banks for the period (2015-2022)

احمد حسين سمير الفهداوي — 2025-06-26

The research aims to investigate and quantify the impact of the relationship between the ATM index, which is one of the indicators of technical advancement and banking performance metrics in the sample bank of Baghdad, it examines the banking liquidity ratio, which measures liquidity, and the capital adequacy ratio, which measures banking solvency. This is accomplished by applying a simple linear regression model using panel data, analyzed via the Eviews13 software. The findings indicate a directly proportional relationship between the use of ATMs and the banking liquidity ratio, while an inverse relationship is observed between the number of ATMs and the capital adequacy ratio of the bank of Baghdad from 2015 to 2022. The research recommends enhancing financial performance efficiency in the studied banks by improving the safety and security of electronic banking systems and encouraging customers to use and benefit from electronic banking services through advertisements and brochures, as well as by competing with other banks by offering electronic services at competitive prices.

Financial risks and their impact on company value: Banks listed on the Iraq Stock Exchange as a model for the period (2011-2022)

Awse Muhammad Ali Adham Al-Khattab — 2025-06-26

The research mainly aimed to analyze, estimate and explain the mechanism of influence that financial risks with their various indicators (liquidity risk CU, credit risk FL, capital risk CR) can exert on the company value (MVA) for a sample of banks listed in the Iraq Stock Exchange consisting of eight banks for the period (2011-2022). To achieve the goal, in addition to proving the hypothesis, the research relied on the balanced panel data methodology, and the experimental results showed that the negative impact of the liquidity risk and credit risk indicators on the company value, in addition to the insignificance of the impact of the capital risk indicator in the banks in the study sample. This shows that liquidity risks and credit risks play an important role in determining the market value of companies, as companies that manage these risks well show stability in their financial performance and market value.

The impact of diversifying the production of economic sectors in agricultural growth in Iraq for the period 1990-2022

عبدالله ضمير نافع الحسيني — 2025-06-26

The research aims to know and measure the impact of economic diversification variables on the Iraqi agricultural sector for the period (1990-2022). The hypothesis is based on the fact that increasing and diversifying the production of economic sectors other than crude oil has a very important role in raising agricultural growth rates in the Iraqi economy during the research period. The study relied in its approach on the method of linking the descriptive and deductive method in the theoretical aspect and the standard (quantitative) method in the practical aspect based on the ARDL model for the period (1990-2022). The research came out with several conclusions, the most important of which are: Through the standard aspect, it became clear that the research hypothesis is correct, which assumes that increasing the rates of economic variables used in the study has a positive impact on the Iraqi agricultural sector. The research reached several recommendations, the most important of which are: the necessity of reducing reliance on external imports as they affect Iraq's foreign exchange by supporting local production and increasing internal investments in the commercial sector in all its forms.

Analysis and Measurement of the Impact of Oil Revenues and Foreign Investment on Economic Growth in Iraq During the Period (2003-2023)

‌أ.م.د.كامران احمد حمه — 2025-06-26

Investment is a fundamental pillar of all economies and a key driver of societal progress and advancement. In developing countries, investment serves as the primary mechanism for economic expansion across various sectors, enabling them to catch up with global progress and achieve sustainable growth. The economic development literature emphasizes investment as a crucial factor in fostering overall economic growth. It involves creating new productive capacities while preserving existing ones, with foreign investment playing a significant role in enhancing economic performance.

This study examines the impact of foreign direct investment (FDI) and oil revenues on Iraq’s economic growth from 2003 to 2023, utilizing the EViews software for analysis. Based on the estimated parameters and their respective indicators, a 1% increase in FDI leads to a 2.08% rise in Iraq’s economic growth in the short term, while the long-term effect is 1.10%. Similarly, a 1% increase in oil prices results in a 4.19% rise in economic growth in the short term, with the long-term effect declining to 0.30%.

The effect of promotional deception on customer confidence Analytical research of the opinions of a sample of customers of tourism and travel companies in the city of Mosul

حلا صدام عبدالله الاحمد — 2025-06-26

The aim of the research is to test the correlation between the independent variable (promotional deception) in its dimensions (advertising, personal selling, sales promotion and public relations), and the dependent variable (customer confidence), and to show the impact. To achieve the research objectives, the research adopted the descriptive analytical approach. The research addressed the opinions of a sample of customers dealing with a number of tourism and travel companies in the city of Mosul, with (80) customers who were randomly selected. The data was collected using the questionnaire as a basic tool. The research reached a set of conclusions, the most important of which was the existence of correlations with inverse moral implications between promotional deception in its dimensions and customer confidence. The dimensions of promotional deception also have a moral impact on customer confidence, as the more deception there is in the method of promoting the services and tourism programs advertised by tourism companies, the less customer confidence there is in them.

Reflections of the Financial Role of Government Banks on the Inflation Rate in the Iraqi Economy for the Period (2004-2023)

الباحثة مريم محمود خلف — 2025-06-26

The aim of the research is to show the impact of government and private bank credit on the inflation rate for the period (2004-2023) in the Iraqi economy. The Johanson model and error correction vector were used. The research assumed that there is an inverse effect of government bank credit on the inflation rate, while private credit has a direct effect. Accordingly, the research reached a set of conclusions, perhaps the most important of which is proving the validity of the research hypothesis. Accordingly, the research recommended the necessity of developing a comprehensive plan by the Iraqi government to combat inflation and limit its negative effects on the economy, by controlling government spending, diversifying sources of income, and reducing dependence on oil.

Assessing the Readiness of the Iraqi Banking Sector to Implement Blockchain Technology Using the SWOT Model An Applied Study

Laila Abdul Kareem alhashmi — 2025-06-26

Blockchain technology is considered the upcoming revolution that will significantly transform the structure and scale of the banking system and the way financial transactions are conducted. This research aims to assess the readiness of the Iraqi banking sector to implement blockchain technology by studying its strengths, weaknesses, opportunities, and challenges, while addressing existing gaps and conducting necessary comparisons. The research adopts a SWOT analysis model to achieve this goal. The findings reveal that the Iraqi banking sector is likely to face significant challenges due to the gap between the current banking system and the blockchain system, indicating that the Iraqi banking sector is currently below the required level and is unable to meet the minimum standards of the blockchain system. This necessitates a comprehensive re-engineering process and the development of an accurate strategic plan based on advanced scientific principles that align the banking environment with its challenges. The research recommends developing a precise strategic plan that integrates blockchain technology with the existing infrastructure, aiming to reduce obstacles and challenges and achieve integration with the new system.

The role of Activating Government Internal Auditing using IA-CM in Public Financial Risk Management Under Financial Pressures A field study of a sample of government institutions in Duhok Governorate

Tureen Nabeel — 2025-06-26

This study aims to investigate the impact of activating government internal auditing through the Capability Model in public financial risk management in an unstable economic environment fraught by crises and financial pressures. to achieve the study objectives a survey was conducted to collect the opinions of a sample of professional in fields auditing senior management and financial departments and academics in city of Duhok through a questionnaire prepared for this purpose, it were analyzed using some statistical measures, to test the study hypothesis ,inferential statistics were employed and the study concluded with several key findings, most notably governments can use the capability model to determine the effectiveness level of internal audit performance and identify its strengths and weaknesses based on this assessment a supervisory plan can be developed for each level ,Additionally, internal audit effectiveness plays an important role in the implementation and continuous assessment of public financial risk management ,as well as in monitoring its performance at all stages of execution. The study recommended many recommendations, it’s important for government institutions to adopt an effective regulatory framework that protects their resources, improves performance, achieves, and enhances citizens trust, especially in exceptional circumstances. and advocated for the establishment of specialized risk management units within government institutions in the Kurdistan Region.