magazine of college Administration&Economics for economic & administration & financial studies

Abstract
Analyzing the relationship between the financial indicators of the bank and the volume of its stock trading is of great importance in enhancing financial sustainability, supporting investment decisions, stimulating economic growth, and guiding economic policies to support sustainable growth. Therefore, the research problem was framed through the following questions: What is the relationship between the financial indicators of the bank in the Iraq Stock Exchange and the volume of its stock trading? To what extent can the bank's financial indicators affect attracting investors and thus increase trading volume? Does the rise or fall in the bank's performance act as a significant factor in increasing the volume of stock trading? Based on this, the research aims to analyze the
quantitative relationship between the financial indicators represented by two variables (earnings per share ratio, asset turnover rate) and the volume of stock trading for the bank listed in the Iraq Stock Exchange, which is the Iraqi Commercial Bank, for the period (2005-2022), and to understand the reasons for the change in trading volume in addition to identifying which financial indicators most significantly affect the volume of stock trading. A hypothesis was formulated suggesting that there is a relationship between the bank's financial indicators and the volume of its stock trading, as an increase in financial indicators will lead to an increase in trading volume. To achieve the study's objective, economic analysis and modern econometric methods were employed, including (unit root testing for time series, determining optimal lag lengths, cointegration testing, estimating the Vector Autoregression (VAR) model, the Vector Error Correction Model (VECM), and causality testing (Toda Yamamoto). The results of the causality test indicate that the relationship between all financial indicators and the trading volume of the Iraqi Commercial Bank is significant.

The current research Aims to measure the correlation relationships and the nature of the impact between e-procurement requirements and the characteristics of the mass customization system. The research problem was identified through the following question: How do e-procurement requirements affect, as an independent variable in characteristics of the mass customization after it is a dependent variable? therefore, the researchers sought to build a hypothetical scheme to measure the correlation relationships and the nature of the impact between the research variables. The researchers chose the ready-made garment factory / mosul as a field of research, while the research sample was a
deliberate sample represented by the factory managers from different administrative levels. In order to test the validity of the research hypotheses, (40) questionnaire forms were distributed as a main tool for collecting data on the researched individuals, and individuals, and (38) valid forms were retrieved for analysis, in addition to conducting personal interviews with researched sample. The researchers analyzed the data they obtained, which reflects the positions of the researched individuals, using a number of statistical methods based on programming (SPSS Ver 23). The research reached a number of conclusions, The most prominent of which is the existence of a direct significant impact of electronic purchasing requirements in the characteristics of the mass customization system at the factory level, the field of research. It presented proposals, the most important of which is the necessity for the management of the factory , the field of research, to increase attention to electronic purchasing and its requirements, due to its important role in implementing the characteristics of the mass customization system.
Keywords: Electronic Purchasing, Electronic Purchasing Requirements, Mass Customization System.

The research aimed to analyze the application of the dimensions of total quality (Quality Management dimensions) and their impact on financial capability (Financial Capability) in a group of Iraqi private banks, namely (Middle East Investment Bank of Iraq - National Bank of Iraq - International Development Bank - Islamic Bank of Iraq - Mansour Investment Bank). The questionnaire included four main axes of total quality, which are (customer focus, continuous improvement, senior leadership commitment, decision-making). The questionnaire included 20 questions for each axis. In addition, financial capability was evaluated using five dimensions, which are (knowledge, skill, behavior, confidence, and attitude). Each dimension included five questions. The results also showed
a strong relationship between the application of comprehensive quality dimensions and financial capacity, indicating that the a strong relationship between the application of comprehensive quality dimensions and financial capacity, indicating that the a strong relationship between the application of comprehensive quality dimensions and financial capacity, indicating that the application of these dimensions positively affects financial capacity. The results also showed that knowledge comes at the forefront of the financial capacity dimensions in terms of importance, followed by attitude, then confidence, and finally skill and behavior. The analysis results showed that confidence was the most consistent dimension among the sample members, indicating the participants' agreement on the importance of this dimension. The research concluded on the importance of adopting comprehensive quality dimensions to enhance the financial capacity of banks, and highlights the need to improve decision-making processes and support appropriate financial behaviors to ensure advanced and sustainable financial performance.

The study aimed to explore and explain the role of strategic thinking skills in enhancing sustainable organizational performance through the mediating role of strategic orientation, by applying it within the private education environment in Iraq, represented by the management of private universities and colleges in Baghdad. Governorate. In order to achieve this, the dimensions of the independent variable strategic thinking skills were adopted, represented by (reflection, organizational awareness, orientation analysis, model distinction) based on the scale (Sanjay Dhir, et al, 2018:6), and the dimensions of the mediating variable strategic orientation were adopted, represented by (market orientation, entrepreneurial orientation, technology orientation) based on the scale (Narver, et al, 1990:24) and the dimensions of the dependent variable sustainable organizational performance were also adopted, represented by (financial perspective, customer adopted,
represented by (financial perspective, customer perspective, internal operations perspective, learning and growth perspective, environmental performance, social performance) based on the scale (Khaled & Bani-Ahmad, 2019:18).
The problem of the study is manifested through the following main question (the role of strategic thinking skills in enhancing sustainable organizational performance through the mediating role of strategic orientation?). Its importance lies in trying to bridge the knowledge gap related to its variables and its inclusion of three contents that gave it special features over other similar studies in the same specialization in being renewable, cognitive, scientific and field contents. Private universities and colleges were selected within Baghdad Governorate in Iraq, which numbered (33) private universities and colleges, to test the field of study through a questionnaire form that included (250) respondents from deans of colleges and their assistants and heads of scientific departments in educational organizations.
A set of solid and modern statistical methods and techniques were used to analyze the data, such as the normal distribution, confirmatory factor analysis, validity and reliability tests, some descriptive statistics, correlation coefficient (Pearson), regression analysis using structural equation modeling, and path analysis. One of the most important conclusions reached is that the strategic orientation of the study sample strengthened the positive and significant relationship of the impact of strategic thinking skills processes in enhancing the sustainable organizational performance of the private education sector in Iraq. One of the most prominent recommendations that the study came out with is the necessity of strengthening both the strategic orientation and adopting strategic thinking skills processes and including them in all aspects of administrative, educational and advisory work in this important sector, which is the supporting artery for government education in a way that enhances sustainable organizational performance at the strategic level that enables it to excel, grow and prosper in its business sector Keywords: Strategic thinking skills, strategic orientation, sustainable organizational performance, private higher education, Iraq.

To know the reflection of the dimensions The governance of the human resource represented by (strategic direction, transparency, employee voice, information system) in the General Directorate of Education in Karbala Governorate on organizational dexterity in its dimensions (exploitation, exploration), the research included testing the The governance of the human resource model as a modern technology that has recently emerged to diagnose the extent of the sound use of the directorate's resources and reveal the relationships of association and influence between the dimensions of governance and organizational dexterity. The research expressed a problem that included a number of questions, the meaning of which was to ask about the extent of awareness of senior administrative leaders in the directorate, the field of research, of the importance of The governance of the human resource and its reflection on organizational dexterity? Is there a relationship of association and influence between The governance of the human resource and organizational dexterity at the overall and sub-level? This was done by surveying the opinions of a deliberate sample that included senior, middle and operational administrative leaders, numbering (77) individuals, by using the questionnaire as the main tool for the research, and non-parametric statistical tools were used to analyze and process data and information using the ready-made statistical program SPSS.V. 14)), where a relative scale consisting of eleven degrees was used and the research adopted the existing research method and dimensional analysis. The research reached a conclusion that there is no real relationship or impact between The governance of the human resource and organizational dexterity at the overall level, while this was achieved at the sub-level.
Key words: The governance of the human resource, organizational dexterity.

This study aims to determine the impact of wise leadership in investing in human capital at the level of Al-Mustaqbal University. The study was launched with a major problem that ensured several questions about the nature of the influential relationships between the University's two variables. The study adapted (Weixu,2020) to measure the dimensions of wise leadership, a Daft 2003 scale was adopted to measure the dimensions of human capital investment, the identification was adopted as a key tool for collecting data for the study, and the sample study was represented by Al-Mustaqbal University's teaching staff. (230) Teaching, for the purpose of statistical analysis and processing of data, a range of statistical descriptive methods were used during the statistical program (Amos v.23) The study therefore reachednumber of conclusions, the most important of which are the moral implications of wise leadership and its dimension in investing in human capital at Al-Mustaqbal university level. With the university leadership keen to promote the investment in Green Zones and Transition towards Clean Energy and further research related to investing in human capital.

There is a fundamental problem in relying on the traditional method of distributing the general expenditures of the federal budget to all the different sectors in the Iraqi economy, and the same method adopted by the government in collecting the general revenues of the Iraqi state, which is surrounded by a lot of administrative and financial corruption and mismanagement of financial resources. In light of the development taking place in the digital economy and the digitization of public finances, it is necessary to use modern programs to reduce these problems through technical systems that help transparency, comprehensiveness and flexibility in budget operations in its two aspects, expenditures and public revenues, and benefit from the savings and financial resources achieved in t development programs and national plans to change the paths of lost development to enhance the role of sustainable use to be an important tributary in diversifying sources of national income and providing income-generating projects, basic services and job opportunities for society.
The research aims to track the expected role of digitizing public finances to enhance sustainable investment using the analytical approach of data, information and international experiences and to reach solutions to the main problem and goals. The research reached the most important conclusion that there is a role for financial digitization in changing development paths in countries that have developed real programs to transform towards financial digitization, which was reflected in positive indicators in the transparency, flexibility and efficiency of public expenditures and revenues. The research also put forward a set of recommendations, including the necessity of having a comprehensive national vision and strategy for digital transformation and digitization of public finances to benefit from modern technologies in increasing the efficiency of public policies and reducing financial and administrative corruption in the files of public expenditures and revenues and the general budget. Keywordsك; Financial digitization, Digitization of public finance, Lost development, Sustainable investment.

Financial sustainability is one of the main goals that countries seek to achieve, especially in light of global and local economic challenges. The Iraqi economy, which depends heavily on oil revenues, faces major challenges that threaten its financial sustainability. This research aims to study the impact of diversifying the revenues of the Iraqi economy on achieving financial sustainability.

The current research aims to measure and analyze the impact of monetary policy indicators on the economic growth rate in Iraq during the period (2005-2022). To know the extent of the impact of monetary policy in maintaining the economic indicators through which economic growth occurs, the research problem revolves around answering the following questions: Is there a relationship and a significant impact between monetary policy indicators and the economic growth rate? What are the effects of reducing and raising monetary policy indicators on the Iraqi economy? What are the expected results of the impact of monetary policy indicators on the Iraqi economy? The researcher was able to develop a hypothesis stating that: (Monetary policy indicators had an impact on the increase in the economic growth rate in Iraq) The researcher relied on the deductive and quantitative approachso that (broad money supply M2) was an independent variable and economic growth (GDP) was a dependent variable, using the statistical analysis program (Eviews- 12). Toda Yamamoto's causality model was used to solve the problem of the study. The researcher reached the following most important results: Monetary policy indicators had no impact on economic growth (GDP) except for the broad money supply (M2) indicator which had a significant impact on economic growth (GDP). In a long-term, directly complementary relationship, due to the main common factor between them, which is oil revenues.

The study aims to analyze the role of electronic payment systems in enhancing the profitability of financial operations and banking performance, as well as identifying the factors that hinder the adoption of these systems in the development of electronic payment infrastructure in Iraq. This study employs an inductive methodology by formulating economic analysis using a descriptive approach to demonstrate the impact of electronic payment systems on the profitability of the sector. The study concludes with several findings, the most significant of which is that electronic payment systems effectively contribute to reducing the operational costs of banks by automating banking processes and improving their efficiency. This, in turn, leads to increased profits and enhanced competitiveness of banks.

This study aims to show the impact of applying the electronic accounting information system to support internal auditors' opinions for improving the effectiveness and efficiency of internal auditing to get the reliability of financial information. The research hypotheses were tested, and then, a form was distributed to all financial managers, department heads, accountants, and auditors working at the University of Misan, whose number is (30) individuals. The study concluded that applying the electronic accounting information system positively supports the internal auditor's opinion on financial information reliability. It will also increase the efficiency of the internal audit by providing the necessary information to make the right decisions at the right time. In addition to applying the accounting information system correctly, it facilitates the process of completing the internalelectronic accounting information systems at Misan University to ensure the institution is provided with modern equipment and modern accounting programs periodically.
Keywords: electronic accounting information system, internal auditor, financial information.
audit with accuracy. The study recommended increasing reliance electronic accounting information systems at Misan University to ensure the institution is provided with modern equipment and modern accounting programs periodically.
Keywords: electronic accounting information system, internal auditor, financial information.

Financial digitization is one of the modern concepts that emerged and developed after the Fourth Industrial Revolution, known as the digital revolution, which resulted in the widespread use of digital technology in the financial field. The problem on which the research was based is the extent to which Iraq has adopted financial digitization systems and the scope of their use in the field of public finance and what is Iraq's ranking worldwide in the field of digital transformation. The research aims to determine the level of Iraq's progress in the field of digital transformation and the ability of its digital systems to absorb modern technology in the financial field and to know the economic gains provided by the digital system in the field of public finance. The research reached a set of results, the most important of which is that Iraq obtained late ranks in the
field of digital government development and was among the countries with a classification (D), which includes the lowest countries in the field of financial digitization.

This research aims to demonstrate the impact of digital marketing practices on enhancing customer satisfaction dimensions at Asia Cell Iraqi Telecommunications Company - Babel Branch. The main objective of the research is to identify the effect of digital marketing through its practices (customer attraction, communication with customers, customer engagement, learning (understanding customer preferences, customer retention)) and to use them as critical success factors to enhance and implement customer satisachieve this goal, the researcher relied on descriptive and analytical methodologies to analyze the model and hypotheses of the research and to determine the logical relationships between the study variables, considering digital marketing practices as an independent variable that affects the enhancement of customer satisfaction dimensions as a dependent variable.
Asia Cell Iraqi Company / Babel Branch was chosen as the location for testing this research due to the fact that the company provides most of its services to its customers purely digitally. A questionnaire was used as the primary tool for collecting various data in the field aspect, and the selected sample for the research included (79) individuals from the company's managers, departments, and units, in addition to a group of the company's customers. The correlation coefficient (R) was used to measure the relationship between the variables, and the (T) test was used to test the significance of the relationship. Multiple regression analysis and the (F) test were employed to determine the significance of the regression equation, and (R²) was used to explain the extent of the impact of the independent variables on the dependent variable.One of the most important conclusions reached by the research is that digital marketing, through its various practices, represents one of the most important methods that help companies in all their departments to interact with customers, increase the speed of communication, facilitate processes and procedures, and make them clearer and more effective while making the best use of time. As a result, there is a strong and significant correlation and impact of the independent variables of digital marketing practcommunication with customers, customer engagement, learning (understanding customer preferences, customer retention)) on the dimensions of customer satisfaction The study concluded with several recommendations, including (the necessity of giving greater attention to digital marketing by the researched telecommunications company, as it is an important and prominent element in its marketing operations, given that most of its services offered to customers are purely digital), (focusing more on creating, improving, and enhancing customer satisfaction, which helps foster loyalty and belonging among customers towards the brand of the company under study, and also aids in increasing the acceptance of the company's products and services among customers, extending even to increasing the acceptance and shares of the company in the stock market, which helps maximize asset value).

This study aims to know the role of management information systems with its dimensions (organization, management, and technology) in enhancing organizational performance with its dimensions (efficiency, effectiveness, resource management, and strategy). The problem of the study was to know the role of management information systems in enhancing organizational performance, and to clarify the relationship between the variables of the study, two main hypotheses were formulated from which several sub-hypotheses emerged, and the questionnaire was adopted as a tool for data collection and analysis, and the study sample reached officers working in the Directorate of Intelligence and Combat Babylon terror. The statistical software (SPSS) was used to analyze the data. The results obtained showed that there is a role for management information systems in all its dimensions in
enhancing the organizational performance in all its dimensions.

This study addresses green supply chain management in the Iraqi context, focusing on the challenges and opportunities facing companies in Iraq in light of the increasing economic and environmental transformations. The research aims to analyze the impact of implementing green supply chain practices on operational efficiency and competitiveness in Iraqi companies, especially in the SME sectors. The results showed that economic challenges such as high costs and lack of environmental awareness are among the most prominent obstacles facing Iraqi companies in adopting these practices. In addition, modern technology and environmental infrastructure are factors that affect companies' ability to effectively implement green supply chain strategies. On the other hand, the study showed that companies that began implementing these practices witnessed an improvement in efficiency and financial performance, which contributed to achieving sustainability and improving competitiveness in local and international markets. The
recommendations highlighted the need to raise awareness of the importance of environmental sustainability and enhance cooperation between the public and private sectors to support this transformation. It also stressed the importance of providing financial and technical incentives for SMEs to adopt green technology in their operations, which contributes to reducing the environmental impact and enhancing competitive advantage. This study highlights the importance of implementing green supply chain practices in achieving sustainable development in Iraq. Working to implement these practices is considered an important step towards improving the economic and environmental environment in the country.