Tikrit Journal of Administrative and Economic Sciences

The study aimed to determine the effect of employing management ethics in enhancing organizational commitment among working individuals. The study population was represented at Tikrit University through a random sample of (93) ninety-three faculty members working in the colleges of Tikrit University. The researcher relied on the descriptive analytical approach in The data was processed through a set of statistical methods related to the social sciences known as SPSS. While the results of the statistical analysis showed a set of results, the most prominent of which was the presence of a statistically significant moral effect of management ethics through its three dimensions in enhancing organizational commitment.

The research aimed to measure and analyze the impact of ownership structure on financial performance according to Tobin’s Q model, given the impact that a change in ownership structure can have on the financial performance of companies. Therefore, the research problem was represented in what is the size, direction, and mechanism of impact of the change in ownership structure on the financial performance of a sample of companies. Listed on the Iraq Stock Exchange for the period from 2012 to 2022? For a sample of companies listed on the Iraq Stock Exchange for the period 2012-2022, using the Generalized Moment Methodology (GMM) System Generalized Method of Moment based on balanced double data (Panel Data) to test and analyze the study hypotheses, using the statistical program (E-Views 10), The results of the study concluded that the factors affecting the company’s performance varied in that they included several variables, including concentration of ownership, as well as financial leverage and the size of the company, in determining the levels of the company’s performance in the Iraqi business environment during the period studied. Also, changes in the factors of concentration of ownership and financial leverage had adverse effects on The level of financial performance in the sample companies due to the disturbances and instability that accompany these changes resulting from the concentration of ownership in the hands of a limited party of shareholders, which reflects negatively on the financial performance of the company. In the same way, relying on high levels of leverage will have negative effects on the financial performance of the company as a result. This results in an increase in the volume of their obligations, which requires the need for commercial companies operating in the Iraqi business environment to maintain acceptable levels of ownership concentration and financial leverage in order to improve their financial performance, whether it is related to achieving a return on their assets or for their shareholders.

The purpose of the research is to test the effect of administrative communications on the effectiveness of administrative decisions in the Dhi Qar Education Directorate. The research relied on the questionnaire as a main tool for collecting the necessary data needed to achieve the research objectives. The research population consisted of all directors working in the Dhi Qar Education Directorate. A random sample was taken, where it was (191) questionnaires were distributed to determine the level of application of organizational practices in the investigated directorate, and (178) questionnaires were retrieved from them. The descriptive analysis method was also adopted, through the use of (SPSS V.28) program in analyzing the research data to answer the research questions and test the research hypotheses. The results of the research found that there is no statistically significant effect between administrative communications and their combined dimensions and the effectiveness of administrative decisions in the Dhi Qar Education Directorate. As for the research recommendations, there is a need to develop means of communication and adopt modern systems that help the flow and flow of information to and from administrative levels.

The research aims to clarify the concept of knowledge and how to manage it, and to indicate the extent of its influence or not on building the capabilities of middle administrations in general and in the Ministry of Science and Technology in particular, with a main question: Is there a relationship and impact of knowledge management on building organizational capabilities? A descriptive analytical approach was used, and the questionnaire was designed based on that and included several dimensions and was distributed to 80 of the research sample selected from middle administrations in the Ministry of Science and Technology as unit, division, and department director, and the statistical analysis program SPSS was used to create descriptive statistical models, correlation, linear regression, and ANOVA analysis to reach many conclusions, the most important of which is that there is a clearer direct correlation between knowledge management and the results of capacity building, and that the greatest impact is through the stage of applying knowledge in capacity building, which requires the administration to direct its efforts towards creating an information base that includes a summary of the knowledge acquired in all business details and good sharing with stakeholders to develop human, organizational and material capabilities.

Education seeks great attention from institutions and individuals as a result of the important role it plays in setting future policies for countries and societies. This means that its educational departments should move towards adopting mechanisms that achieve quality in their educational services, especially after the shift towards e-learning and the methods used in the learning and teaching process. E-learning is one of the important mechanisms that helped determine the role of service quality dimensions in e-learning. Within the framework of explaining the answers of the research sample consisting of (67) faculty members at Al-Hamdaniya University. Which were analyzed using the statistical program (SPSS 25), The results of the research showed that these dimensions are necessary for universities to implement in order to identify points of strength, weakness, and excellence in order to achieve the best performance in the educational process. In addition to presenting some proposals that emphasize the provision of all necessary requirements to provide dimensions of service quality with high efficiency in all departments at the university. As well as the necessity of adopting some modern and important methods and means in the educational process in line with the current reality of the educational process and for the purpose of keeping pace with cognitive development.

The objective of this research is to investigate the role of information marketing in achieving the golden marketing square. Using a descriptive and analytical approach, the study examines the relationship between variables within Zain Iraq Telecommunications Company. The researcher employed a questionnaire to collect data from a sample of 60 managers and employees. Statistical methods were applied to analyze the data and test the research hypotheses. Key findings highlight the significant impact of information marketing dimensions on realizing the golden marketing square in Zain Iraq.

The current research aims to identify the growing interests in the strategic innovation process for SWOT analysis and the extent of the studied banks’ commitment to it to ensure quality in providing their services. The main research hypothesis was developed to achieve its objectives, directions and potential effects on the competitive performance of the banking industries and their ability to achieve sustainable competitive advantage. The research emphasized the identification of The real positions of the bank investigated through a SWOT analysis in terms of analyzing the internal environment and the external environment, based on a questionnaire distributed to the bank. The research sample is the United Investment Bank and the Gulf Commercial Bank, Forty-five questionnaires were distributed to the employees of each bank, the research sample, while the tables were analyzed regarding the financial and human resources in the two banks through the annual reports of that bank for the years 2015 - 2020. The results of the research concluded that the research sample bank was similar in many financial sources. And different in some other ways, and through these results it became clear that the United Investment Bank, according to the SWOT analysis, was better than the Gulf Commercial Bank in many areas, the most important of which was the competent and qualified human cadres that it possesses and its administrative and financial priorities, as well as better administrative capabilities and who One of the most important recommendations of the research is research on the cognitive capabilities and skills of banking departments, using strategic analysis methods, and the development of these capabilities and cultures to keep pace with the rapid technological developments in the banking sectors.

The study aimed to identify the reality of using artificial intelligence applications in the human resources department at Tikrit University and to determine the requirements that the human resources department needs in order to use artificial intelligence applications, in addition to identifying the difficulties facing the university’s human resources department when using them to suggest treatments. The descriptive approach was used. The questionnaire was distributed to the study sample, which consisted of (225) managers, male and female employees. (210) questionnaires were retrieved and after canceling (4) questionnaires that included missing values and (6) questionnaires that were not suitable for analysis as they included extreme values, there were (200) questionnaires. The final total, and the study concluded that the reality of using artificial intelligence applications in human resources management at the university came with an arithmetic average of (3.87) and a large degree. Also, the study sample agreed on the necessity of providing the requirements to develop human resources management at the university with an arithmetic average of (3.82) and the evaluation of the degree of agreement was a degree A large number of members of the study sample, represented by administrative organization with an arithmetic average of (3.85) and a large degree, followed by (work performance) with an arithmetic average of (3.816) and a large degree, and finally (infrastructure) with an arithmetic average of (3.792) and a large degree. The study also showed that the level of agreement among the members of the study sample reported that there were difficulties facing human resources management in using artificial intelligence applications, and the average was (3.943). The study presented a set of recommendations, such as working to provide experts in the field of artificial intelligence applications through partnerships with leading companies.

Strategic alignment is represented in spreading the spirit of agreement, cooperation and friendship among working individuals on the one hand, and working in harmony with customers, partners, colleagues and committees responsible for organizing work on the other hand. The process of achieving alignment in all areas, including the work environment, contributes to eliminating work problems and reducing working hours. More fun and enjoyable, as well as creating calm and stable work impressions and atmosphere. On the contrary, the lack of strategic alignment would affect the work environment and cause a decline in experiences, which is accompanied by impressions and feelings against the development and achievement of the organization’s goals. This is why strategic alignment is considered one of the important topics in the strategic thought of business organizations. Through it, organizations can have the ability to achieve their strategic goals. Comprehensive strategic alignment ensures that all departments of the organization and its employees work together to achieve the stated goals. Based on the above, our current research addressed the independent variable represented by strategic alignment and the dependent variable represented by Excellence Performance. The research was applied to a sample of administrative leaders in some selected Iraqi universities. The research aimed to determine the nature and type of influential relationships between strategic alignment and Excellence Performance. In the researched universities. One of the most prominent conclusions reached by the research is that the strategic alignment in the work environment expresses the principle of pleasure, which makes working individuals feel comfortable and perform the tasks assigned to them with great fluency, and thus reflects on the strength of performance at work and excellence in it.

The current research mainly aims to test the effect of digital marketing in building the mental image of companies in the field of research. The research adopted the (descriptive and analytical) approach, which is considered one of the most important and most common scientific research methods. The questionnaire was used as a main tool for collecting data and information to measure the dimensions of digital marketing and the mental image. By a sample of corporate clients amounting to (75). One of the most important results that emerged from the research was the effective role of all dimensions of digital marketing in building the mental image of the companies studied among their customers.

The current research aims primarily to identify the role that digital marketing plays through its dimensions similar to (attraction, absorption, retention, learning, communication) in achieving sustainable competitive advantage represented by its dimensions (cost, quality, flexibility, information technology), and in order to achieve Research objectives: The descriptive analytical approach was used, and the questionnaire was used as the main tool for collecting data related to the field aspect. It represented the study population and was sampled by all administrators in private hospitals in the city of Sulaymaniyah. The comprehensive inventory method was used to determine the sample size, as the two researchers distributed (170) questionnaires in In the surveyed hospitals, (147) valid questionnaires were retrieved for statistical analysis. The data was analyzed using the statistical package (SPSS V25), and the study reached a number of conclusions, the most important of which is the existence of a significant correlation between the dimensions of digital marketing and sustainable competitive advantage according to the perceptions of the sample studied. There is also a significant impact of the dimensions of digital marketing on sustainable competitive advantage. The study presented a number of recommendations, the most important of which is taking advantage of the relationship and positive impact between the dimensions of digital marketing and sustainable competitive advantage, by employing the dimensions of digital marketing in a way that enhances the sustainable competitive advantage of private hospitals.

The study aimed to determine the extent of the impact of non-deposit financing sources represented by (borrowed funds, cash insurance) on profitability represented by its indicators (return on assets, return on equity). To achieve this goal, the study dealt with a content analysis method for the annual financial statements published on the website. For the Iraq Stock Exchange for banks (National Bank of Iraq, Trans-Iraq Bank, Iraqi Investment Bank), the study sample and for the period extending from (2011 - 2022), to collect primary data for the purpose of measuring the study variables and their dimensions. Correlation and regression models were used in the statistical program (SPSS) to examine the relationship. And the effect between these variables and dimensions, the study concluded. There is a significant y effect of non-deposit financing sources in all their dimensions on the profitability of the banks in the study sample, and the effect varied between negative and positive, as the significant effect was negative on profitability indicators in all its dimensions represented by (ROA-ROE). The study recommended the necessity of commercial banks the Iraqi government invests non-deposit financing sources in terms that correspond to their maturity, with the aim of achieving returns and improving profitability rates, and not leaving these sources idle in the banks sample of the study, and the necessity of arranging the preference of financing sources, especially non-deposit ones, to choose the most beneficial and least expensive source for the commercial bank.

The research aims to test and analyze the relationship between unconditional accounting conservatism and financial reports opacity. The research dealt with a sample of (17) banks listed on the Iraq Stock Exchange for the period extending from the year (2013 to 2022), as the (Ryan & Beaver, 2000) in measuring unconditional conservatism, while the moving sum of the absolute value of optional entitlements was used to measure financial reports opacity, in addition to using some inferential and descriptive statistical methods using the statistical program (SPSS) to examine the significance of the relationship and influence between the research variables. The research reached a set of conclusions, the most important of which are: There is a significant effect of unconditional accounting conservatism on financial reports opacity. The research recommends the need to pay attention to establishing controls for disclosing information in the financial statements and reports in order to limit manipulation of profits and information asymmetry, and then reduce cases of financial reports opacity that are mainly caused by management Profits within the company, and developing financial reports by focusing on improving the level of disclosure and transparency so that these reports reflect the reality of the business.

This study aims to show a comparison between the level of total disclosure and disclosure at the level of items in the published interim financial reports of Iraqi banks compared to Jordanian banks under the requirements of International Accounting Standard No. (34) and to reach the objectives of the study and test its hypotheses, a sample of Iraqi banks registered in the Iraq Stock Exchange was selected, which numbered (12) banks, as well as a sample of (12) Jordanian banks in the Amman Stock Exchange through the use of an index prepared to evaluate Levels of disclosure under the requirements of the said standard. The study concluded with many results, the most important of which is the low level of total disclosure and disclosure for each item of the index in the interim financial reports prepared by Iraqi banks compared to the disclosure levels for the same reports prepared by Jordanian banks for the reports ending on 30/9/2022. Based on the conclusions reached by the researchers, the study made a set of recommendations, the most important of which is: The need for banks to comply with all requirements for disclosure of interim information that is commensurate with the requirements of International Accounting Standard No. (34) for its importance and to provide appropriate and timely information to rationalize various economic decisions by decision-makers.

The aim of this study is to investigate the role and importance of social networks in the process of knowledge and learning, whether social networks can be used as a tool for the purpose of development and discussion of scientific and learning topics, especially among students and university teachers. Does the gender of the participants affect their attitudes about the use of social networks for the aspect of knowledge and learning? Using a survey form adopted as a tool to collect data among university students and teachers, in 2022, by taking a random selection of 362 students and teachers, the data were analyzed with SPSS version 24, the results showed that students' perceptions of its use social networks are positive in the process of knowledge and learning. Using the Chi-Square, participants regardless of gender find out social networks as an opportunity to find and meet professional people and use them to find jobs. But the use of social networks for the purpose of learning a foreign language, males are more likely than females try to learn a foreign language and become acquainted with the culture of the country.

This study seeks to determine the effect of customer relationship management on customer retention using customer satisfaction as a moderating variable. Companies are always looking for ways to satisfy their customers and retain them as well as attract new ones. One of the ways through which all of this is achieved is through customer relationship management. The data for this study was collected from 163 of insurance companies’ policyholders in Erbil city. By applying a regression analysis model, the study upheld that customer relationship management has a significant positive impact on insurance policyholders’ customer satisfaction. The results of the study further revealed that gender has no significant impact on both customer relationship management and customer satisfaction. Unlike customer relationship management, the insurance policyholders’ customer satisfaction varied significantly according to age. The study recommends insurance companies to implement a robust CRM system that caters to the specific needs of their online company. Ensure it offers comprehensive customer data management, automation of processes, and effective customer interaction tracking. It was further suggested that insurance companies must develop a customer-centric culture, train and empower their employees to prioritize customer satisfaction and deliver exceptional service at every touchpoint.

Nowadays, there are several issues or risks facing the banking sector, therefore, it is necessary to banks apply some methods to reduce that problems and risks. As results, this study aimed to apply stress tests to measure financial stress for predicting credit risks in banks. The research was based on the main hypothesis that by applying stress scenario tests, it is possible to predict credit risks. The research used a descriptive and analytical methods to test the hypothesis. The study population was the Iraqi banking sector, with a purposive sample taken from Ashur International Bank for Investment. In the main findings, the research concluded that stress testing scenarios contribute to predicting credit risks. Finally, the study recommends emphasizing further investment in diverse investments that yield higher returns.

The purpose of this study is to investigate the impact of liquidity ratio and profitability ratio on the solvency ratio of pharmaceutical companies, which are listed on the Tehran Stock Exchange (TSETMC) for the period (2011-2017). To arrive at this conclusion, the simple linear regression method, using the secondary data of 10 pharmaceutical companies in the annual financial statements of these companies, after auditing them into the analysis program (SPSS 22). where each liquidity ratio (LR) measured the by current ratio (CR) and profitability ratio (PR) measured by return on equity (ROE), as two independent variables - based on liquidity ratio index (SR) used as the dependent variable used are evaluated. The results revealed that there is a statistically significant positive relationship between the solvency ratio (SR) and liquidity ratio (LR) in pharmaceutical companies. However, there is a statistically significant negative relationship between the profitability ratio (PR) and the debt-to-asset ratio, which serves as a measure of the solvency ratio (SR). Thus, the results of the study showed that each of the independent variables has an impact on the solvency ratio (SR) in the Iranian pharmaceutical sector. The study suggested that future research should examine the impact of liquidity ratio (LR) and profitability ratio (PR) on solvency ratio (SR) in other sectors and industrial establishments, especially important to compare Iranian firms with the same developing country firms in a situation financial are similar.

Survival analysis is a branch of statistical analysis which analyzing the envisioned of time till one event occurs. it is a widely used technique in biomedical and health services researches. In this study, the data sample takes with size (300) persons from all classes of society in Kurdistan, from the age of (15 years) to (82 years) to analyze Cox regression and bootstrapping test for indicating the risk of smoking for this purpose. The dependent variable which it is the effect of smoking on several diseases represents in the independent (predictor) variables like mouth odor, Lung diseases, Dental disease, Gastrointestinal diseases, Liver diseases, Heart and blood system diseases, Alzheimer, Mental diseases and Cancer. The result of the analyses confirmed that Smoking caused several diseases such as cancer, lung diseases, dental diseases, heart and blood system diseases. For these analyses the IBM SPSS Statistics is a powerful statistical software platform used.

The current research aims to analyze the role and impact of entrepreneurial leadership represented by main dimensions (innovation, proactivity, risk taking) on organizational ambidexterity through main dimensions (exploratory ambidexterity, exploitative ambidexterity, structural ambidexterity) for leaders and managers in international organizations in the city of Erbil. The research has been focused on the philosophical concepts of the research variables and dimensions, and on the nature of the relationship and influence between these two variables. A hypothetical scheme was designed expressing the main hypothesis, and the questionnaire form was used as a means of obtaining data, as it was distributed to the managers of international organizations in the city of Erbil. The population of study was (203) managers, and (96) managers was chosen as sample for the research, the research followed a descriptive analytical approach in order to explain the sample size. Furthermore, the research figured out several conclusions, the most important of which were revealed by the results of the correlation on the positive role entrepreneurial leadership on organizational ambidexterity in the searched sample. After that, the research suggests the necessity of investing in the strong role of entrepreneurial leadership dimensions in attaining organizational ambidexterity, and directing this relationship towards serving the searched organizations. The scientific value of the research was represented in providing conceptual framework for the both variables and finding the relationship and influence between them in the organization under research.

The current study investigates the effect of organizational ambidexterity on organization agility. The study was conducted in Iraq, especially in the universities of Mosul (University of Mosul, Nineveh University, Al-Hamdaniya University). The study sample included (150) employees belonging to different departments in some universities that are considered from the public sector in Iraq. The researchers used the empirical method to achieve goals of the study, and using correlation and regression to measure relationship between Organizational Ambidexterity and Organization Agility has been established and effect Organizational Ambidexterity of on the Organization Agility has been checked with the help of multiple regression analysis by (SPSS.25). the results of this study highpoint the significance of the select of Organization Ambidexterity as independent variable, a topic that is vital to understanding the success of a given organization and how to achieve agility in the organization.

The study aimed to know the impact of capital adequacy on the profitability of commercial banks, as well as knowing the impact of capital adequacy on shares' prices of commercial banks in the Iraqi stock market. The study is targeted a group of commercial banks operating in Iraq, and therefore the importance of this study comes to determine relationship between capital adequacy and its impact on the profitability growth of commercial banks in Iraq. And knowing the extent to which the share prices of these banks are affected by the capital adequacy rate. The panel data simple was applied to reveal the nature of the relationship between capital adequacy and the profitability and stock prices for a sample of 8 Iraqi commercial banks for the period 2011 to 2018.
The study proved that capital adequacy could negatively affects the profitability of ROE, which means that an increase in capital adequacy by one unit will lead to a reduction in the profitability by (0.005) units, and also that capital adequacy negatively affects stock prices commercial banks. This means that an increase in capital adequacy by one unit will lead to a decrease in the share prices of commercial banks by (0.0029) units. Hence, and through the results that have been reached, the appropriate ratio of capital adequacy must be maintained and not to increase it in random and unstudied ways because that It will negatively affect the volume of profits realized by banks and their market shares value.