Al-Kunooze Scientific Journal

The purpose of the research is how to enhance the competitiveness of the organization by adopting digital disruption and developing its products, and the research problem arises in how to enhance the competitiveness of the organization. The search variables, and the research community was selected for working in retail and wholesale stores for mobile device companies, Xiaomi, Haier, Samsung, and Huawei, amounting to (20) in the province of Najaf, and the number of administrative workers (89), valid forms for analysis (82), with a response rate of (92%), which is acceptable Statistically, the questionnaire was adopted for the purpose of data collection with three axes, the first is the personal information of the respondents, and the second axis is the digital disorder variable with its five dimensions and the one-dimensional competitiveness of the organization and the number of its ten paragraphs. For the effect and the (SPSS.Var 24) program, a set of conclusions were reached, the most important of which is that the digital disruption has contributed to enhancing the competitiveness of the research sample organizations by finding digital products with high specifications that have led to consumers and customers reluctant to old products and make them competitive, and appropriate recommendations have been put in place for treatment.

This research aims to investigate the role that the presence of modern leadership styles can play in raising the level of quality of higher education in Iraqi universities. Two styles of modern leadership have been used, namely transformational leadership and enabling leadership, as an alternative to classic leadership, which is characterized by being authoritarian in most cases. The model uses the mediating role of psychological empowerment because psychological empowerment is expected to make a qualitative leap in organizational performance, which positively affects the quality of higher education, and specifically the University of Basra was chosen.

The research seeks to test the relationship linkage and effect between the core competency of human resources and applying crisis management strategies, the problem of this research is the extent of the role that the core competency of human resources plays in applying crisis management strategies in the Electric Industries Company. The questionnaire was used as a method to collect data, and forms were distributed to (60) individuals as a sample for the research, and the SPSS program was used to analyze the data, and some statistical methods were used to test the research hypotheses. The research concluded with a set of conclusions, including that there is a linkage and impact relation between core competency of human resources, its variables (Leadership competency, intellectual competency, self-management competency, make decisions competency), and crisis management strategies as a whole. The research recommended some appropriate recommendations.

Human resources occupy exceptional importance in the process of economic development, and this comes through the fact that man is the goal and means of development, as he toils for it in order to be able to reap its fruits, and development without man cannot achieve its goals, i.e. man is the work force for the productive sector, just as in-kind capital And cash is a product of the labor force. Human capital is part of the intellectual capital and is not the intellectual capital as some people believe, where the individuals who possess the experiences and skills represent the human capital Training and education, of all kinds, is the main factory for creating minds capable of inventing and creating innovations, and thus increasing productivity, development and economic growth. The investment in basic education for the primary and secondary levels is more returnable than investment in higher education

The idea of the current research stemmed from the vital role of investment in the development of sustainable human resources, as the research aims to investigate education as a mechanism for investment in human and intellectual capital in the College of Administration and Economics / University of Baghdad, which is a site for conducting the study, and highlights the importance of research through the flow of knowledge experiences of capital Intellectual and human money, which is the source of wealth and pillars of power. The problem of the research was represented by a major question: What is the extent to which the quality of education can be applied as a means of investing in intellectual and human capital? The case study approach was used because this approach is characterized by combining more than one method in the analysis, and a checklist was prepared for this purpose and presented to a group of academics in Iraqi colleges for arbitration.

. This research aims to shed light on how corporate social responsibility can be used strategically against the negative perception of earnings management using international data, as it analyzes the impact of corporate social responsibility and earnings management on the cost of capital and the reputation of the company. The results confirm that the CSR strategy is positively appreciated by investors and other stakeholders. Unlike earnings management, CSR has a positive impact on the company's reputation and reduces the cost of capital. In addition, we also find that the positive impact of CSR on the cost of capital is always more intense in companies that show signs of emerging markets and indicate that the market

Women have a great position in the family and society, and they have a noble missionary role in the renaissance of the nation through educating society on values, principles, and balanced thought. And in the work environment in particular, and it became clear the urgent need for the presence of women in leadership positions, especially in institutions of higher education and scientific research, and for this reason, this research came to shed light on the role of women in the administrative leadership of those institutions, and the University of Al-Qadisiyah was chosen to be a study model for this research. The research reached a set of conclusions that showed that role and a set of recommendations related to the research subject.

Achieving the goals of sustainable development requires a number of procedures and policies, the most important of which is attention to the health and education sectors, which in turn is reflected in human capital as one of the most important investment assets in economic and social development, which is represented by fair distribution, the availability of job opportunities in the economic market and the labor market, and the reduction of unemployment rates. The Iraqi human capital is considered low "during the previous years due to the poor performance of the education and health sectors and the dependence of the Iraqi economy on the oil sector in the first place, and it lacks a comprehensive social protection system, which generated a disparity between the levels of employees and workers in the public and private sectors, where the share of human capital does not exceed The Iraqi of the total wealth (15%) which is the lowest among the countries of the Middle East and Africa.

The aim of the research is to shed light on programmatic accreditation for the development of faculties of management and economics (AACSB), and whether the most important criteria for this accreditation are available, and the extent to which the College of Administration and Economics at Tikrit University can apply and document programmatic accreditation standards in the future, which is considered one of the important criteria that has become the concern of all international universities in a way in general and the Iraqi one in particular to obtain programmatic accreditation for some disciplines and study programs. The data was collected through questionnaire forms or what is called an examination form, which was prepared according to the program accreditation standards (AACSB) and interviews were conducted with the teaching staff, students and members of the quality committees, and the results indicated that there is documentation of the standards and most of the standards are applied, but they need more documentation according to the standards And that the college has sufficient financial resources to support scientific research and provide infrastructure according to standards, but the instructions and laws limit this, and accordingly the research recommends paying attention to the teaching staff in terms of increasing scientific citations in the field of research and providing them with financial support. The college needs the efforts of all its cadres To document and apply standards for program accreditation (AACSB).

Working capital management is very crucial decision in business organization. Working capital plays important role for firm to meet day to day expenses. As human body fails without blood as like no one single business run without working capital. In this study working capital management has been analyzed with selected ratios like Current ratio, Working capital turnover ratio, inventory turnover ratio, receivable turnover ratio and payable turnover ratio for the time framework started from 2011-12 to 2020-21. For the selection of samples non probability judgmental technique has been used. For the study Hero, Bajaj, TVS and Atul auto two and three wheelers manufacturing firms analyzed. For the hypothesis testing One Way Anova as statistical tool has been used with 5% level of significant. The major finding indicated as the position of Hero and Atul indicated better performance or management of working capital as compare to other selected companies where the Bajaj indicated good position. The negative working capital has been identified in TVS which leads to poor performance of working capital during the study period.

The current research aims to define intellectual capital and its role in supporting sustainable development and the great importance of the human resource as it is one of its elements and the creative energies it possesses that called on economists to consider it the first productive element in the economic and social development processes, as it is considered one of the most important modern economic strategies that seek to maximize resources Basic economic units and contribute effectively to sustainable development. The main research problem focused on how to identify and employ the investment process in human capital to promote sustainable development, by examining financial analysis indicators, by applying it in the Asia Cell Telecom Company for the period 2020-2022. The research reached a number of conclusions, the most important of which was that there is an efficient management that takes into account the investment and operational capacity in managing financial policy, and this is a result of the process of investing in intellectual assets and its ability to raise the level of efficiency of investment and operational policies and achieve a financial return at the level of the company's current activity. The research made several recommendations, the most prominent of which was giving value to intellectual capital through continuing training and continuing education to create efficient capabilities to manage the investment and operational policy of the economic units.

. The study aims to know the role of green banking mechanisms in increasing the productivity of the knowledge work of banking institutions in Iraq. And to identify the most important features of the productivity of knowledge work as well as the characteristics of green banks, and thus demonstrate the effectiveness of the use and role of the mechanisms of green banks in order to increase the productivity of knowledge work in banking institutions, as the researchers used the descriptive analytical approach and used the questionnaire as a tool for data collection. The questionnaire was distributed to 112 managers and department heads in Iraqi banks, and 108 questionnaires valid for statistical analysis were collected. Data analysis was done using descriptive statistics and factor analysis, where the factors affecting the productivity of knowledge work in banking institutions were analyzed. While the study concluded that the mechanisms of green banks have an effective role in increasing the productivity of the knowledge work of banking institutions in Iraq. The study also concluded that the main factors affecting the productivity of knowledge work are information technology, training, internal organization, and administrative guidance. In addition, it was recommended to enhance the role of green banks in increasing the productivity of knowledge work and to provide the necessary support for the implementation of activities related to social and environmental responsibility.

The research aims to draw attention to the role of the Iraqi banking sector in climate change in accordance with Iraq's sustainable vision 2030 and its accession to the Paris Climate Agreement under Law (31) of 2020, through the research contribution in setting the main pillars of a proposed indicator to disclose the carbon footprint of all banks included in The Iraq Stock Exchange through extrapolation of international .indicators and suggesting an indicator for the banking sector 1In addition to addressing the sustainable initiatives announced by the Central Bank of Iraq, the research will focus on the renewable energy initiative that the Central Bank of Iraq has uniquely undertaken to achieve carbon neutrality with the development of disclosure in the banking sector, in what is called disclosure of carbon footprint reports through indicators for those reports, and the research reached many Conclusions, the most prominent of which is the absence of a guideline for sustainable financing in the Iraqi banking sector, despite the existence of initiatives to achieve sustainability that were limited to individual instructions, in addition to the recommendations made by the research, which centered on proposing reports to follow up the application of the guidelines for sustainable financing with the issuance of reports to disclose the carbon footprint for each bank. Keyword: Iraqi banking sector, carbon footprint, Central Bank of Iraq, disclosure reports, Iraq

The research aims to explain the relationship between demographic endowment and human capital by measuring and identifying indicators of wasting human capital and monitoring the relationship between human capital and development challenges. The problem of the research is that the low standards of living in Iraq are due to the lack of investment in people, and the lack of benefit from the current demographic gift, which is determined in a set of indicators that exhaust human capital, and create challenges in front of development and improving the quality of life of the individual in Iraq. The analytical and comparative approach was relied upon, and in order to conduct the analysis of these issues, the researcher relied on a wide range of local and international secondary data. The results of the research show that human capital is still not optimally exploited, and among the evidence is the high rate of poverty and deprivation in its various dimensions, the low levels of education and its separation from the labor market, the low level of skill of young workers, the high percentage of the unemployed and the gender gap, and the exacerbation of the demand for immigration external. The study shows that real development is that which depends on investing in youth through education and social justice, while removing all obstacles that create the gender gap.

Live streaming changed the traditional e-commerce landscape. Commerce of live streaming is distinguished by reducing the distances between customers and sellers, increasing interaction, exchanging information, and allowing the ability to respond to customers directly. Nevertheless, sellers seek to understand the factors that increase impulse buying behaviors. This research seeks to solve this problem by investigating the effect of anchor factors such as para-social interaction, anchors' professionalism and situational factors such as buying motivation, time pressure, and product involvement on the impulsive behavior of customers. Multi-Criteria Decision Analysis (MCDM) and Structural Equation Modeling (SEM) was used to understand the causal relationships and to rank customers based on their impulsive behavior for trading platforms that use live streaming. The results showed that there is a direct effect relationship between para-social interaction, anchors' professionalism, buying motivation, time pressure, and product involvement and impulsive buying behavior. MCDM methods identified the highest impulsive buying behavior customers who could be identified as the opinion leaders of these platforms. However, customers with the least impulsive behavior can be focused on by giving them gifts and discounts, sending them previous customer experiences, or giving them coupons. This research makes contributions to academics and practitioners by identifying the best and worst customers in order to improve social commerce.