AL Ghary Journal of Economic and Administrative Sciences

The purpose of this analytical study is to delve deeper into the complex dynamics of strategic motivation and its impact on employee voice behavior within the academic scope. Recognizing the pivotal role of employee voice in innovation and organizational development, the study seeks to clarify the mechanisms through which strategic motivation influences and motivates such behaviors, as it included The study is a qualitative analysis of data related to college councils at the University of Kufa under study. The study sample included (200) questionnaires on a sample of workers in the esteemed college councils. The data was processed through statistical methods using the program (SPSS) and revealed the precise interaction between strategic motivation and the resulting expression. About the employee's voice.

The research aims to explain the concept, importance and types of big data, as well as its impact on earnings management practices. Accordingly, the problem of the study was formulated, as the main question was asked: Is there an impact of big data on earnings management practices?

By relying on the questionnaire that was distributed to a sample of the community of accountants and auditors in banks listed on the Iraqi Stock Exchange, where (168) questionnaire forms were distributed, the answers were collected and the results were analyzed using the SPSS program. The researcher used a simple linear regression model to measure the impact of big data. On earnings management practices, and to test the hypotheses of correlation between variables, the researcher used the simple Pearson correlation.

The most important main research problems were: Is there an impact of big data on earnings management practices? The most important objectives of the research were to verify the existence of an impact of big data on earnings management practices, and the most important research hypotheses are that there is no statistically significant relationship between big data on earnings management practices.

After testing the research hypotheses, a set of conclusions were reached, the most important of which is that there is a statistically significant effect of the big data variable on earnings management practices. As for the most important recommendations emphasized by the research, it is urging banks listed in the Iraqi Stock Exchange to create infrastructure such as computers, data storage devices, analysis and tabulation programs. Processing and receiving data to create a competitive advantage

The current research aims to identify the concept of the bank's life cycle and its impact on financial performance in a sample of Iraqi banks. In order to achieve the study objectives, the researcher relied on both the deductive and inductive approaches. In the applied aspect, a set of financial ratios were used to extract the data results that were collected from the annual reports of the commercial banks in the study sample. Then, a comparison was made between the time periods of these banks in order to determine the reality of performance and know the composition of the financial structure in the commercial banks listed on the Iraqi Stock Exchange. The researcher also relied on a number of statistical methods (SPSS v. 28) to know the impact of the bank's life cycle on financial performance. The research reached a set of conclusions, the most important of which is that all stages of the bank's life cycle, if taken together, have a statistically significant impact on financial performance. Through this, it can be concluded that the company's financial performance is affected by the life cycle, since the company's age stage requires the company's management to direct its resources towards achieving its goals, in addition to its survival in the labor market and its continuity, which is reflected in its financial performance

The thesis aims to clarify the concept of accounting conservatism, its importance, its types, conditional and unconditional conservatism, its differences, and how to represent them quantitatively. and its intellectual and applied impact on the relationship between conservatism and investor sentiment, using a sample of 120 observations in Iraqi commercial banks listed on the Iraq Stock Exchange for the period from 2013-2022. The variables were measured quantitatively, as conditional conservatism was measured using the earnings skewness and unconditional conservatism using the accruals index and the turnover rate and the share price to its share of profits for investor sentiment. The statistical analysis was conducted using the (SPSS) Statistical Package for the Social Sciences program. A series of preliminary tests were conducted to verify the data's suitability for statistical analysis. These included tests of normal data distribution, examination of multicollinearity, and weak autocorrelation between independent and control variables After ensuring the necessary conditions were met, the research hypotheses were tested using multiple linear regression analysis. The results show no statistically significant effect of conservatism on investor sentiment, Considering the results reached by this research, and after conducting a comprehensive and accurate analysis of the data collected and interpreted, the researcher presents a set of recommendations as follows: The text advocates for the enhancement of accounting conservatism methodologies in banking institutions, focusing on achieving optimal balance, and promoting the use of certified financial analysts through awareness programs, workshops, webinars, and publications

The study aims at verifying the relationship between the influence of technical innovation in developing hotel service. It is an applied study of the opinions of a sample of administrative workers in a number of hotel organizations in the Iraqi capital, Baghdad. It shows the application of technical innovation in hotel service and its dimensions. The research problem is identified by several questions and the most prominent question is: what is the impact of technical innovation on the development of hotel services?

The research hypotheses are subjected to tests to confirm their validity. The questionnaire is used as the main means of collecting data. The research method, which is employed in this research, is a descriptive analytical exploratory method. Research sample is (45) of the opinions of a number of different department managers and workers in a number of hotel organizations in Baghdad. The statistical analysis package (SPSSV.25) is used as a set of statistical evidence, including (elastic deviation, and relative significance) to show the results. The research question is illustrated as the following:

-What is the role of technical innovation in developing hotel service?

The research deals with the theoretical background and practical side of the study. The research shows the following aspects:

Section one: research significance

Section two: a conceptual framework of technical innovation

Section three: a conceptual framework of hotel service

Section four: the practical aspect

This research aims to clarify the role of bank credit and its impact on capital adequacy by studying the relationship between credit and capital adequacy according to Basel III. The importance of this research stems from studying bank credit in order to reduce default on bank loans and thus prevent the bank from bankruptcy by reducing It is one of the most important risks to which banks are exposed and the need to hedge against it. The researcher conducted an applied study in a sample of four commercial banks listed on the Iraq Stock Exchange for the period (2010-2020). The research concluded that bank credit leads to improving capital adequacy in accordance with Basel III requirements. When profits are achieved, it leads to an increase in capital. Better money and compliance with international standards through credit policies, which enhances the alignment of commercial banks with those requirements. The research recommended the need to develop appropriate and appropriate policies and strategies to avoid crises and reduce credit risks, especially negative risks, find appropriate ways to deal with these risks, and develop appropriate policies and strategies

The research aims to measure and analyze the development of changes in the parallel exchange rate and the extent of their reflection on the inflation rate in the Iraqi economy for the period (2004-2020). In order to reach the goal that the research seeks to achieve, quantitative analysis tools have been used to measure the relationship between the parallel exchange rate and the inflation rate in the economy. The research reached several conclusions, including: Changes in the parallel exchange rate exert a weak positive impact on the Iraqi economy for the period (2002-2004), meaning that changes in the parallel exchange rate work to increase the inflation rate during the research period, and the reason for this is attributed to The changes in the parallel exchange rate in the Iraqi economy have an impact on the inflation rate because the Iraqi economy is linked to the US dollar, and the rise in exchange rates leads to a rise in the prices of goods and services, and this in turn leads to inflation in the country, which is weak because during the research period there were no strong fluctuations in the exchange rate. Rather, it was relatively stable, and this made it weak

This research aims to analyze the relationship between organizational cronyism and employee thriving in the workplace, specifically within the context of Imam Al-Sajjad Hospital. A descriptive analysis method was employed on data collected from a sample of 287 employees using a questionnaire designed to accurately measure the targeted variables without bias or ambiguity, relying on previously validated scales. Subsequently, statistical analysis was conducted using a set of tests in SmartPLS v.4 and SPSS v.24. The results revealed a negative impact of organizational cronyism on employee thriving. These findings highlight the importance of creating a work environment that mitigates the negative effects of organizational cronyism and promotes employee thriving in the workplace. Consequently, researchers and practitioners interested in these variables are encouraged to conduct further studies and research in various Iraqi organizations or organizations in other countries

The research aims to demonstrate the impact of electronic banking on financial inclusion among a sample of employees of private commercial banks in Iraq. The research adopted a main problem: Is there a statistically significant impact at the significance level (α≤0.05) for electronic banking on financial inclusion? And the research adopted the main hypothesis that there is a statistically significant impact between electronic banking and financial inclusion. To achieve this goal, the research adopted the descriptive analytical approach by designing a questionnaire to collect information from a random sample distributed among employees in private commercial banks, and its size was (51) individuals. The questionnaire included questions distributed over the independent research variables (electronic banking) and the dependent variable (dimensions of financial inclusion). Then, by relying on the SPSS statistical program, the specific data were obtained and the research variables were diagnosed by adopting the regression equation coefficient to demonstrate the impact between the two variables. In addition, Pearson's correlation coefficient was used to analyze the relationship between the two variables as part of the analytical study. The research results showed a significant statistical impact of e-banking on aspects of financial inclusion, especially with regard to access to and use of financial services. The statistical analysis, at a significance level of α ≤ 0.05, confirms the importance of e-banking in increasing the level of financial inclusion and improving the quality of financial services. These results indicate that the application of financial technology can have a significant positive impact on enhancing financial inclusion. While the most important proposals were the need to develop educational and awareness programs for the community on the safe and effective use of electronic financial services, in order to improve the level of awareness and confidence in these technologies. Banks and relevant authorities should also provide a safe and secure environment for electronic financial transactions, including the application of the latest security technologies and enhancing supervision and monitoring

The current research aims to study the impact of enlightened leadership represented by (role model behavior, developmental behavior, service behavior, change behavior, communicative behavior, and visionary behavior), in improving the quality of work life. and to test the mediating role of psychological capital, represented by (self-efficacy, hope, optimism, and flexibility), as an indirect variable in the influential relationship between the two variables, from the point of view of heads of scientific departments at the University of Salahaddin in Erbil Governorate/ Kurdistan Region- Iraq. The descriptive analytical approach was used, and the questionnaire was adopted as a tool for collecting data from a sample of (60) heads of scientific departments at the university. The research hypotheses were tested using )SPSS Version 25(. The research reached a set of results, the most important of which is that psychological capital plays an important mediating role in enhancing the impact of enlightened leadership on the quality of work life. This indicates that improving employees' psychological capital can increase the effectiveness of enlightened leadership in improving the work environment and the quality of professional life. Accordingly, to improve the quality of work life at the University of Salahaddin, it is suggested that it is necessary to enhance the psychological capital of employees through training and development programs, which enhances the effectiveness of enlightened leadership and promotes work-life balance, thus improving overall performance and job satisfaction.

The current study aims to investigate the impact of independence as one of the most important characteristics of the audit committee on the shopping of external auditors' opinions in light of the competition between banks listed on the Iraq Stock Exchange. The researcher used a sample of 32 banks, from whose annual financial data 160 observations were extracted during the period from 2019 to 2023, and using the logistic regression model using the SPSS statistical analysis program to analyze these observations, the results of the hypothesis test showed that there is a statistically significant moral impact between the independence of the audit committee and the shoppting of auditors' opinions, and that competition between banks has no role in this impact, and that the governing variables represented by profitability, liquidity and financial leverage are important in influencing the shopping of auditors' opinions. This study recommended that companies and government agencies in Iraq enhance the requirements for the independence of audit committees and set standards to evaluate their level, and the importance of training audit committee members to improve their understanding of their roles and responsibilities

This research aims to know the impact of corporate governance mechanisms to improve the quality of financial reports in accordance with the requirements of the IFRS9 standard. To achieve the objectives, the research relied on a sample of Iraqi commercial banks listed in the Iraq Stock Exchange, which are (42) banks, while the research sample included a group of banks listed in the Iraqi market. There are (5) Iraq Securities Banks, namely (the Credit Bank of Iraq, the National Bank of Iraq, the Bank of Asia, the Bank of Baghdad, and the Islamic Bank of the South). The reason for choosing these banks is their compatibility with the research variables and its requirements in the short and long term. The results were analyzed based on Using the statistical program (SPSS), in analyzing the relationship between research variables and testing its hypotheses, The study came out with a set of recommendations, the first of which was that following corporate governance mechanisms leads to improving the quality of financial reports to attract capital and maintain confidence in the capital market. Also, the IFRS 9 standard promotes improving the quality of financial reports by providing detailed information about the company’s performance, and this shows interest in Banks disclose information, which helps investors and other users better understand the company's performance

The research includes building a network using fuzzy dynamic programming to find the shortest path that includes the least possible time. This model was applied in the Essaouira district in general and the Civil Defense Center in particular, as data was collected regarding the time of the civil defense team’s arrival to the residential neighborhoods in the district, as the number of these neighborhoods reached (12) neighborhoods, and each neighborhood has more than one road to reach it, and thus the idea was formed. Fuzziness in this research was treated using the trapezoidal member function, as it included solving the model using dynamic programming using forward calculations (26 nodes). Thus, seven leading paths were reached. The seventh path was adopted because it gives the shortest possible access time, and one path was also adopted. For each residential neighborhood.

The research addressed the problem of the role of the quality of educational institutions in achieving sustainable development on the part of the human element, which is considered the core of the requirements for achieving development. The research sought to demonstrate the relationship that links raising the quality levels of educational institutions to investing in sustainable development opportunities, and facing the challenges of this investment and the future prospects that follow this. Efforts.

The research relied on the descriptive approach in describing the relationship that links the quality of educational institutions in Iraq with the requirements for achieving sustainable development, which stems from attention to the quality of the teaching staff and the quality of the student, all the way to the quality of human educational management, with a theoretical and research foundation in accordance with this approach.

This study investigates the mismatch between specialization and employment among highly educated individuals, focusing on the Iraqi labor market. Many graduates are employed in positions unrelated to their academic qualifications, leading to underutilization of their skills and dissatisfaction. The research highlights significant consequences, such as reduced job satisfaction, lower productivity, and higher turnover rates. Through a descriptive-analytical methodology, the study surveyed 200 individuals from various sectors. The results reveal that a greater mismatch between academic qualifications and job roles leads to lower job satisfaction, diminished career development opportunities, and higher turnover intentions. The findings underscore the importance of aligning education with employment to improve job satisfaction, employee retention, and organizational efficiency.

The current research aims to study the relationship between digital performance of employees and how it affects the enhancement of digital service of travel and tourism companies through digital entrepreneurship, and more precisely, it examines the mechanism through which digital performance of employees affects the enhancement of digital service and what digital entrepreneurship offers as an intermediary role in this.

The research assumed a set of main hypotheses to study the relationship of influence between variables and the hypotheses were tested through statistical programs (spss, smart pls) to process the data collected during the questionnaire distributed to travel and tourism companies in Baghdad Governorate. Where (100) questionnaires were distributed and (97) questionnaires were retrieved, which were subjected to statistical analysis (90) questionnaires and (7) questionnaires were excluded for being invalid.

The current research enhances our understanding of how digital performance of employees affects the enhancement of digital service through digital entrepreneurship among them, in addition to that, verifying the digital performance of employees helps in providing an initial insight for senior management who face the challenge of implementing a successful digital footprint in an increasingly digital business landscape.

The research reached a set of conclusions, the most important of which are: The results revealed that there is a significant impact of the digital entrepreneurship variable as an intervening variable between the digital performance of employees in the digital service. It explained the prominent role in the positive effects of the digital performance of employees in the digital service through digital entrepreneurship

The problem of the study is the existence of an unclear relationship between working capital management and net profit to accounting profit in manufacturing companies in Iraq. Investors often rely solely on a company’s profitability as a measure of its financial strength without considering its working capital management. The study aims to determine the impact of working capital management and net profit margin on accounting profitability in manufacturing companies listed on the Iraqi Stock Exchange for the years 2016-2022. Only 10 companies met the total study criteria. Panel data regression and statistical methods were used to evaluate and test the quantitative method research hypothesis with the help of EViews software. The findings indicate that net profit margin (NPM) has a significant positive effect on return on assets (ROA), a measure of accounting profitability. Working capital management is measured by liquidity (LIQ), leverage (LEV), and cash flow (CF). Liquidity (LIQ) and leverage (LEV) have a significant negative effect on return on assets (ROA). However, cash flow (CF) has a positive yet non-significant impact on return on assets (ROA). The result of the R-squared value of 23% confirms that the regression model used in the study achieved the objective to some extent.
This paper not only contributes to the literature review, by providing a new idea of the relationship between working capital management and net profit margin and accounting profit, but at the same time, it suggests that management policy should consider working capital in companies as an important aspect.

This research aims to explore the impact of soft skills in human resources as an independent variable, encompassing dimensions such as (communication, critical thinking, time management, leadership skills, decision-making, and teamwork), on job burnout as a dependent variable, represented by its dimensions (emotional exhaustion, cynicism, and reduced personal accomplishment) within the Baghdad Electricity Distribution Company. The research problem stems from the limited attention given to soft skills in human resources and its subsequent impact on job burnout among the company's employees. This research employed a descriptive analytical approach, utilizing a questionnaire as a data collection tool. The questionnaire was distributed to a purposive sample of 185 individuals, encompassing administrative levels across departments, branches, and units within the aforementioned company. SPSS v26 statistical package was used to analyze the research findings. Data analysis involved statistical methods such as (standard deviation, mean, simple linear regression, and Pearson correlation coefficient). The research findings indicate a significant and inverse relationship between soft skills and job burnout. This suggests the importance of emphasizing soft skills and their role in mitigating job burnout levels, which in turn facilitates adaptation to environmental changes and pressures

The current study aims to measure the asymmetric effect of the non-linear relationship between foreign direct investment as an independent variable, and the Iraqi balance of payments as a dependent variable, based on the (NARDL) that shows the positive and negative effects of the independent variable on the dependent variable. For this purpose, the standard analysis methodology was relied upon to estimate the asymmetric effect and the non-linear relationship between the study variables.

The study aims to measure and analyze financial health indicators (return on assets, return on equity, return on deposits, return on funds available for investment, net profit margin) and the extent to which private commercial banks benefit from them. The study community included the Iraq Stock Exchange and the study sample included a number of private Iraqi commercial banks, including (15) banks out of (44) banks. The time limits included the period (2022-2013). The annual reports of the banks studied and published on the websites of the Securities Commission were relied upon, which were used in the applied aspect to measure the study variables. The hypotheses were tested using a number of statistical methods based on the statistical program (SPSS - 28). The study reached a set of results, the most important of which is that the results of the statistical analysis showed that there is a significant statistical effect of financial health indicators on the market value (Tobin'S Q) of commercial banks listed in the Iraqi Stock Exchange, where the value of F reached (14.712) and the probability value of the model (0.000). Keywords: Financial health, performance evaluation, banking services, financial performance, market value.

The study aims to test the impact of talent management in achieving strategic sovereignty in the Ad-Dar Al-Aali organization by following the descriptive analytical approach. The study problem focuses on what is the level of achieving strategic sovereignty if the Ad-Dar Al-Aali organization relies on talent management. The community targeted by the study is the Ad-Dar Al-Aali organization, which is one of the private organizations that operate in several fields, the most important of which is the construction sector. The study sample consisted of one hundred employees in the above organization with a response rate of 91% distributed using a random sample method to ensure diversity in answers. A questionnaire was designed as the main tool for the study consisting of a five-rank scale that included 18 questions distributed equally between the study variables and divided into six dimensions, three for the talent management variable and three within the strategic sovereignty variable based on a scale (chuai et al, 2008) & (Brunila, 2013) Regarding talent management (Khatib&Alshawabkeh, 2022) Regarding strategic sovereignty, the researcher used the statistical program Smart-PLS and SPSS in the statistical analyses. The most important conclusion reached by the study is the existence of a statistically significant positive effect between the talent management variable in achieving strategic sovereignty

The research aims to know the impact of commercial banks and their functions (deposit and credit function) on the activity of listed companies through the traded value index. In its study, it relied on reports for the Iraqi Stock Exchange for the period from (2005-2021). The study used a set of financial and statistical means to achieve its objectives.Analytics Multiple linear regression for the purpose of testing the direct effect relationships between the dimensions of the research variables and by using the statistical program SPSSV.23 and the Excel program. The research reached a set of conclusions, the most important of which is that the trading value of credit and investment sector companies is the lowest among the rest of the sectors, and this reflects the extent of the weakness of the two sectors, as the presence of a strong insurance sector will greatly support other sectors, as is the case for the investment sector, which plays a major role in the development process.The research concluded with a set of recommendations, the most important of which is where commercial banks by the Central Bank to take new and effective strategies to attract deposits, as well as to take credit policies that serve the companies listed in the market, which would achieve growth in market activity.

Asymmetric information, where one party has more or worse information than another, significantly impacts financial markets. This study examines how information asymmetry shapes investment strategies and its implications for financial market stability. We explore the theoretical underpinnings of asymmetric information using Principal-Agent Theory and the Efficient Market Hypothesis (EMH). The empirical analysis, using secondary data from 2000-2020, reveals a positive correlation between asymmetric information and market instability, while market liquidity has a negative correlation. The findings highlight the importance of mitigating information asymmetry to promote stable financial markets. Policy recommendations include stricter disclosure requirements, investment in transparency technologies, and investor education programs.

The current research aims to clarify the extent to the impact of disclosure of ownership structures in enhancing the predictive ability of accounting information as an indicator of the efficiency and effectiveness of the economic entity and its actual and practical ability to continue and bear possible degrees of risk at the moment of occurrence of the risk. The main research problem was represented by the following question: \"Is there an impact of disclosure of ownership structure in enhancing the predictive ability of accounting information for economic entities.?\". 65 questionnares were applied and distributed in some banks listed in the Iraq Stock Exchange. The research reached, after analyzing the study variables and testing the hypotheses, the most important conclusions. The ownership structure is one of the important mechanisms of governance and has an impact on its quality and the decisions taken by the Board of Directors. board of directors. There is interest and analysis of data related to decision-making, especially investment decisions, which positively affects enhancing the predictive ability of accounting information. The research recommends that regulatory bodies and those responsible for financial markets should seek to strengthen governance mechanisms to limit the actions of any party that owns shares from controlling their decisions, which enhances the predictive capacity of accounting information for economic entity.

The research aims to analyze the impact of financial policy tools on economic growth in Iraq for the period (2004 - 2023). The research problem focuses on the economic crisis that Iraq is suffering from, which is manifested in the increase in public expenditures, especially military expenditures, which leads to a deficit in the general budget that It is covered by public debt, whether internal or external, which leads to an increase in the size of the deficit. The accumulation of these debts greatly exceeds the government’s ability to fulfill its financial obligations to creditors, In order to reach the goal of the study, a number of conclusions were reached, the most important of which are: The data indicate that there is a positive relationship between public spending and taxes with the gross domestic product during the mentioned period, as increasing public spending led to stimulating economic activity and enhancing growth, and the study recommends the necessity of maintaining balance. Between public spending versus public revenues by adjusting financial policies to enhance macroeconomic stability and achieve sustainable growth

This research aims to know the extent of the impact of the quality of integrated reporting on the value of the economic units of the research sample, as well as measuring the correlation between the quality of integrated reporting and the value of economic units, based on the published financial reports of the research sample listed in the Iraq Stock Exchange, if the results of the analytical research of the annual financial reports showed a direct correlation between the two variables with a strength of 69.9%, it is also noted that the level of significance of the test Sig. (2-tailed) was 0.000 which is much less than the acceptable error level in the social sciences and is determined by 0.05, and there is a direct effect between the independent and dependent variables, or in other words, any increase in the independent variable (quality of integrated reporting) by one degree leads to an increase of 74.2% in the dependent variable (value of economic units) and represents a good percentage

The study dealt with the competitive maneuvering strategy and its relationship to institutional performance. The problem of the study is that government organizations follow the traditional, undeveloped approach in applied and field studies in the process of evaluating the institutional performance of organizations. The importance of the study is to bridge the knowledge gap regarding the extent of the impact of the competitive maneuvering strategy on institutional performance. The (smart pls) program was used to test the following hypothesis (there is a positive, statistically significant relationship between the competitive maneuvering strategy and institutional performance). The study concluded that there is a strong, positive relationship between the competitive maneuvering strategy and institutional performance in the Iraqi Ministry of Interior

The field of operations research is represented in an attempt to find mathematical models that express the real problem, with an attempt to develop mathematical tools that enable the solution of these models, with the aim of reaching the optimal alternative among the available alternatives to solve the problem, Hence the idea of ​​our study, which is mainly focused on clarifying the importance of programming objectives and integer programming models in productive decision-making. These models were applied to Al-Tariq Food Products Company and General Car and Equipment Manufacturing Company, during the period 2019-2021.

This research aims to reveal the relationship between the corporate strategy used in some Iraqi banks listed on the Iraq Stock Exchange and accounting conservatism measured by the accruals method. The research focused on the extent of the relationship between the corporate strategy and accounting conservatism. In order to achieve the research objectives, the published financial data of Iraqi banks were relied upon for a sample of (15) banks. The research years were for the period between (2016-2023). In this research, descriptive statistics and simple regression were used, in addition to using some statistical description methods such as (arithmetic mean and standard deviation). After analyzing the research data and testing its hypotheses, the study reached several results, the most important of which is the existence of a direct and statistically significant relationship between the independent variable represented by the company's strategy and the dependent variable, accounting conservatism. Based on what was reached above, the research recommends the necessity for Iraqi banks to focus on low strategy ratios, to builda a strong strategy that helps management in making decisions to choose an appropriate level of accounting conservatism according to the requirements of that strategy

The study aimed to identify the impact of artificial intelligence in building a smart organization in Irbid Electricity Company: Digital culture is a moderating variable, and the study community consisted of leadership positions in the company, and the sample was (114) individuals, and the data were analyzed and hypotheses were tested using hierarchical multiple regression analysis, and the study concluded that there were high levels of building a smart organization, while the levels of using artificial intelligence and digital culture were at an average level, and it was found that there is an impact of artificial intelligence on building a smart organization with the presence of digital culture, and the study recommended the necessity of holding training courses and continuing education programs with the aim of defining the dimensions of the smart organization and the dimensions of artificial intelligence and digital culture and working to enhance them.

Reducing exchange rate shocks is an indicator of the work of monetary policy within the country and clarity in the future vision and sustainability of growth among economic policy makers in general and monetary policy in particular. Monetary decision makers can intervene directly by taking control of monetary variables to achieve monetary balance. Any failure to achieve balance causes exchange rate shocks, which are a dangerous indicator and a clear defect in monetary management because of the effects these shocks have on inflation. These shocks may occur in a manner agreed upon by the monetary authority to address inflation, and these shocks may be either positive or negative. Negative.

The current research sought to identify the types and importance of artificial intelligence techniques in light of the analysis of benefits and costs, and in order to achieve the main research objective represented by the extent of the impact of artificial intelligence techniques on the design of accounting information systems within the framework of the economic unit strategy, and based on the research problem, the researcher sought to identify the nature of the relationships and effects existing between its variables represented by artificial intelligence techniques (the independent variable) and the analysis of benefits and costs variable (the dependent variable within the framework of the unit strategy, so that they all express the form of the assumed relationship, its nature and its directions in the study plan. To achieve the research objectives, the inductive approach was used for the purpose of collecting and analyzing data and testing hypotheses. The questionnaire form was used as a tool for collecting data and information related to the research variables and consisted of (13) paragraphs that were analyzed using many statistical methods (21 Ver SPSS). The research concluded that there is a statistically significant effect of applying artificial intelligence techniques on the cost of obtaining information from operating the accounting system in light of the analysis of benefits and costs, and suggested some proposals, the most important of which were: Economic units must develop a strategy for economic intelligence In a way that can help it achieve the vision, mission and strategic objectives of the economic unit as a whole, because the design strategy is part of the main strategy of the economic unit.

The research aims to shed light on the concept of organizational integrity and its reflection on the quality of strategic decisions, considering organizational integrity as a direction that the organization adheres to in order to preserve the values ​​and principles that shape its culture and guide the behavior of individuals and in turn reflect on the quality of strategic decisions. Organizational integrity is a decisive factor in improving the quality of strategic decisions and contributes to building an ethical and sustainable work environment that supports the achievement of institutional goals successfully and effectively, through a survey of the opinions of a sample of employees in Iraqi Airways, which is one of the companies affiliated with the Iraqi Ministry of Transport in Baghdad, and included managers in senior and middle management, numbering (120) individuals out of (126) individuals. The questionnaire was used as a primary tool for collecting data and information, and their answers were analyzed using the statistical program (SPSS) in entering and analyzing data. The most important tools are arithmetic means, standard deviations, factor analysis method, and regression equation. The research reached a number of conclusions, the most prominent of which were: It is clear that the company enjoys a high level of organizational optimism, which indicates that employees feel optimistic about the company's goals and directions, which contributes to raising the quality of strategic decisions. Organizational optimism is a motivating factor that contributes to enhancing performance and makes employees more willing to cooperate in decision-making processes. The research recommends: Enhancing interactive and transparent communication channels between the company's various departments, to strengthen organizational trust and unify efforts towards achieving strategic goals

Although the United States of America is considered the richest country in the world with a gross domestic product that reached $25 trillion in 2022, and spends 12.5% ​​of total government spending on education, the education system faces many challenges, including disparities in funding and educational results. Disparities, differing access to quality education across different regions and population groups, gun violence as about 50% of American families own at least one firearm, and others. This research aims to comprehensively examine these challenges, focusing on how they impact student performance and long-term societal outcomes. Therefore, the importance of the research comes from the fact that understanding the reality of education in the United States is crucial for educational policy makers and stakeholders to develop informed strategies that promote equity and excellence in education. This research highlights key areas in need of intervention, providing the basis for effective policy changes and multi-level educational reforms.

The primary objectives of the research are to analyze disparities in educational funding and resources between different school districts, evaluate the impact of these disparities on students\\\\\\\\' academic performance and graduation rates, evaluate the effectiveness of current educational policies in addressing inequality, and then propose recommendations for improving equity and quality in the U.S. education system. .

The research uses multiple research methods by combining quantitative data analysis with qualitative case studies. Data, such as enrollment numbers, funding levels, standardized test scores, and graduation rates, were obtained from official sources and various studies and research.

The study aims to estimate and analyze the nature of relationship between the variables of the general budget and the exchange rate in Iraq for the period (2004-2022) via using the Granger Causality Test. Within relentless pursuit, the study strives to confirm whether there is a one direction- causal relationship between the exchange rate and the net budget of Iraq, or not. It has concluded with a number of noteworthy recommendations, the most important one is that there is an urgent need for the one direction- a causal relationship between the exchange rate and the net budget in Iraq. Additionally, it addresses the imbalance resulting from relying on a single source of financing, which is oil, in financing spending, and the need to diversify sources of income