Muthanna Journal of Administrative and Economic Sciences

The research aims to shed light on digital drugs and the health risks of their use and addiction and to show how to deal with them tax-wise to reduce their risks and health and psychological effects by relying on the descriptive analytical approach based on describing the phenomenon of digital drugs and analyzing their health and psychological effects on members of society. In addition, the statistical analysis method was adopted to show the nature of the relationship between the independent and dependent research variables according to a questionnaire designed from two axes. The questionnaire is distributed to a deliberate sample of 80 managers and estimators in the General Tax Authority and officers and lieutenants in the Drug Control Directorate. The hypotheses of the study were tested using SPSS software, and the obtained results refer to the existence of a significant correlation between imposing the health tax and the risks of digital drugs, which confirms the critical role of imposing the health tax in reducing the consumption of goods harmful to human health. Research recommends that educational institutions represented by universities, schools, security agencies, and media institutions must unify all awareness efforts, follow up and warn about the dangers of drugs, and encourage activating the role of digital anti-drug offices

Accounting Disclosure
Financial Transparency
Quality Of Financial Reports
Financial Governance
International Auditing Standards

The research included the cognitive aspects of Total Quality Management due to its role in improving performance. This research aimed to the extent of the impact of the principles of Total Quality Management as a basis for improving the performance of the psychological counsellor and its effect on students in universities (Al-Muthanna University as a model). The research problem was represented in the extent of university administrations' commitment to applying the principles of Total Quality Management and the extent of its impact on the performance of the psychological counsellor due to the importance of this activity in increasing students' awareness of the practices and behaviours that the student must possess. The research was based on a main hypothesis from which five hypotheses branched out, including research objectives. The researcher utilized the descriptive analytical method using the SPSS program, as a questionnaire was designed for this purpose, distributed to a sample of) 250) students from Al-Muthanna University students, consisting of (40) items according to the intentional sample method. The research results indicated a statistically significant relationship between the principles of Total Quality Management and improving the performance of the psychological counsellor at the university. The research reached several conclusions, the most important of which are: (It was found that the principles of total quality management have gained high importance as an approach to improving the performance of the psychological counsellor for employees at Al-Muthanna University according to the students’ trends) and a number of recommendations. The most significant factors are: ) Universities and institutes that adopt the principles of total quality management to improve the performance of the psychological counsellor).

In light of the rapid technological developments and transformations witnessed by the digital world, digital marketing has become an essential strategic tool to enhance the entrepreneurial performance of institutions. The current research aims to study and analyze the role played by digital marketing in achieving entrepreneurial performance by reviewing the basic concepts of both variables and understanding the interactive relationship between them. The research relied on the analytical approach, and the General Company for Electrical and Electronic Industries was chosen as a site for applying the research. A purposive sample of 100 employees in the company was selected, and 93 valid responses were retrieved for measurement. The study concluded that there is a significant relationship and correlation between digital marketing and entrepreneurial performance and that digital marketing is a major driver for achieving entrepreneurial performance through its ability to improve customer experience, increase innovation, and enhance interaction with target markets

The study aimed to explore the reflections of organizational communication on decision-making within the Kurdistan Institute of Public Administration in the Kurdistan Region of Iraq (KIPA). To address the research questions, the researcher adopted a sample survey method. Due to the small size of the target population, the questionnaire was distributed to 81 employees, achieving a 100% response rate. Statistical analysis of the collected data was performed using SPSS software. The collected data were analyzed using SPSS software, with regression analysis employed to evaluate the relationship between organizational communication and decision-making effectiveness. The results demonstrated a strong positive correlation (R = 0.699) and an R Square value of 0.488, indicating that 48.8% of the variance in decision-making can be explained by organizational communication. Furthermore, the study underscored effective information management substantially contributes to achieving a competitive advantage, with organizational communication playing a pivotal role in improving decision-making processes. Finally, the study acknowledged certain limitations and proposed avenues for future research to deepen the understanding of this critical relationship.

This study aims to verify a long-term correlation between Iraq's official currency rate and inflation rate from 2004 to 2023, utilizing the ARDL bounds test approach for joint integration. This is carried out following an assessment of the series' stability using authorized tests based on yearly data. Numerous findings from the study confirmed a link between the variables. The Econometric method demonstrated that the relationship between the independent variable (FEX), which stands for the fixed exchange rate, and the inflation rate variable (INF) validated the research hypothesis by presenting the results of the long-term estimation of the existence of a positive and significant relationship between the economic variables. This suggests that the fixed exchange rate regime enhances the impact of changes on the stability of Iraq's inflation. The findings of the ARDL test showed that there was a long-term equilibrium link between the fixed exchange rate and inflation. The inflation rate (INF) will rise by 143 for every 1% increase in the currency rate (FEX) and vice versa, assuming all other factors affecting the model stay the same. As a result, the study suggests that in order to control inflation rates, the monetary authority must maintain stable exchange rates, choose the exchange rate accurately, and decide whether to alter the foreign exchange rate.

To trace the historical origins of the issue of satisfying needs, we arrive at the fact that this issue is not one of the origins of the capitalist economy. “Since the sixteenth century, the West’s view of helping the poor was only a means of organizing labor, calming its feelings, and organizing the national economy. These programs were a means of controlling the unemployed and restoring security and stability. When the power of anger subsides, the aid system begins to shrink, and the systems return to treating the elderly and the disabled and those who are not wanted by the labor market with poor treatment that frightens workers from their conditions deteriorating to those who live on these systems. For this reason, the worker accepts the most degrading work for the lowest wages.” The matter continued like this, and even after the adoption of aid programs, the right holder was treated with an inferior view, not only a societal view, but also a legal one. “Until 1918, Britain did not grant those who received aid the right to vote, and the same was the case until 1934 in the United States, as the constitutions of fourteen states deprived them of the right to vote and the right to hold public office. This is not a historical incident, but rather A fixed nature of the capitalist system, after the end of the Cold War, globalization began to show its fangs, and openly declare that the satisfaction of the needs of .

The main difference between a remote job and a physical job (in-person) is the extent to which many skills can be used, the most important of which is the use of technology and multiple languages, in addition to experience in precise specialization. From here, auditors and accountants can use these skills and experience to complete their assigned tasks for clients and customers. Accordingly, this research came as an attempt to delve into the concepts, importance, and challenges of remote accounting and auditing professions. In addition, this study presents some of the experiences of leading countries in this field. Consequently, the research problem was the extent to which remote accounting and auditing have a relationship and impact on the labor market. What are the challenges to adopting remote accounting and auditing in Iraq? In order to prove or deny the research hypotheses, the researcher collected the answers from the research sample of academics and professionals in Iraq, which numbered (68) respondents. Then, the research came out with several results, the most important of which is that there is a positive relationship and impact of remote accounting and auditing on the labor market, as the two professions work to enhance cultural exchange, global experiences and skills for accountants and auditors and contribute to strengthening their position in the labor market. There are challenges facing the adoption of remote accounting and auditing in Iraq, the most important of which is the weak training of cadres working in the field of accounting and auditing and benefiting from global experiences and weak technical knowledge and language, especially English.

The current study aims to reveal the nature of the relationship between the dimensions of wise leadership and its effects on organizational superiority in tourism in the administrative departments of the Husseiniya Shrine. The importance of the study comes from the fact that it sheds light on the dimensions of wise leadership (intellectual savvy, clarity of vision, good governance, delegation of authority) and the extent of its impact on organizational superiority in its dimensions (strategic planning, information analysis, business results and operations) and the extent of its operation in this organization. Organizational superiority in its dimensions (strategic planning, information analysis, business results and operations) and the extent of its implementation in this organization, and there is no doubt that tourists to this shrine always need integrated services that meet their aspirations and desires. This can only be achieved with wise leadership that realizes and understands the importance of applying its dimensions to achieve the desired organizational superiority. On top of that, excellence is providing integrated services in all respects. To apply this, the study adopted the descriptive-analytical approach to present the literature on the subject and go into detail. In contrast, the study's issue was formulated by asking about the extent of the importance of wise leadership and its impact on achieving organizational superiority. In order to answer these questions, a questionnaire consisting of (48) questions was formulated and presented to (department manager, division official, and unit official) in the departments of the Husseiniya Threshold, and a set of results crystallized. A set of results emerged, the most important of which was a significant correlation between wise leadership and tourism organizational superiority at the study site.

The current research focuses on measuring e-management requirements (administrative, human, technical, financial) and human resources skills (technical, intellectual, and communication). In addition to identifying the nature and trends of the influence relationships between them, the study adopted a descriptive-analytical approach and a sample of employees in the College of Administration and Economics at the University of Mosul. The researchers adopted the questionnaire form as the primary tool in collecting data from the individuals who were being researched. After distributing (260) questionnaires, (246) of them were relied upon in the statistical analysis and using some statistical tools, which are (arithmetic mean, standard deviation, relative importance, and confirmatory factor analysis). Accordingly, a number of conclusions were presented, the most prominent of which is that e-management plays a vital role in enhancing human resources skills in the researched college. This is due to the nature and trends of the influence relationship between them, which indicates the level of actual conformity between what the theoretical frameworks include and what the field frameworks produce. The researchers also made a set of recommendations, including the need to move towards enhancing human resources skills in the college under study by benefiting from the contributions of electronic management in a way that leads to the possibility of improving the reality of work at the individual and organizational levels.

The study aimed to identify the mediating role of cognitive complexity in the relationship between psychological resilience among decision-makers and the application of the decision loop model in the health sector. The focus was mainly on the role of managers as decision-makers, the basis for the success of organizations, and maintaining psychological resilience among decision-makers, which enables them to perceive environmental events and process information correctly to make decisions in the face of complex events in a changing environment. The study was applied to the community of (Dhi Qar Health) departments through a purposive sample consisting of (83) managers who hold the position of general manager, sector manager, hospital director and department head. The questionnaire was also adopted to collect data, and the program (SPSS V.26) was utilized to analyze the questionnaire and extract its results. The data was processed using a set of descriptive and inferential statistics methods, including (standard deviation, coefficient of variation, arithmetic mean, Pearson correlation coefficient, and confirmatory factor analysis). The research reached a number of results, the most important of which is that there is agreement by the research sample on a group of results, including the availability of the components of psychological resilience, cognitive complexity, and the decision loop at a reasonable rate among the study sample, with an increase in the effect of psychological resilience in the decision loop with the presence of the mediating variable, cognitive complexity.

This research examined the role of big data analytics in improving Zain's marketing plans and pointed out how big data helps segment customers into groups, create personalized marketing campaigns, and make decisions quickly. The research aims primarily to determine The Importance of Big Data Analytics in Developing Marketing Strategies Through its dimensions (identifying customer needs- targeting customers- developing marketing strategies- enhancing the customer experience- improving marketing return on investment- improving marketing decision-making- marketing success- understanding changes in consumer behaviour- big data and mining it), all of these dimensions were formulated in the form of research questions that embody the variables and dimensions in a general manner without going into the fine details and defining their dimensions. The research community consisted of 400 employees working at Zain Company. The sample was selected randomly from different job levels in the company. The sample size was 150 employees from within the research community. The questionnaire form was distributed to them randomly. After that, the forms were collected and entered into the computer. The findings showed that big data analytics is essential for understanding customer behaviour, improving marketing ROI, and encouraging new ideas in the telecom sector. However, issues such as data privacy concerns, high setup costs, and the need for experts were identified. The research concluded with smart suggestions for fixing these issues, such as investing in better tools and employee training and using predictive analytics to retain customers

The banking industry is one of the important sectors in the economy of different countries so banks are the only source of granting credit to various economic sectors, and this study aims to present and analyze theoretical and intellectual aspects and to show the impact of the return on property rights and its impact on the value of commercial banks, and the problem of the study was to show the role of the return on property rights and its impact on the value of commercial banks This study was applied to a sample of commercial banks listed on the Iraqi Stock Exchange, which is a bank Middle East Investment (BIME), Gulf Bank, for the period (2010-2020), used the descriptive analytical approach in describing, analyzing and measuring all variables through the actual financial statements available from the banks sample of the study, with the aim of evaluating and measuring independent variables (operational efficiency and return on equity) and dependent variable (commercial value of the bank), and analyzing and interpreting the correlation and impact between them.