Iraqi Journal for Administrative Sciences

The aim of this study is to demonstrate the impact of the leader\\\\'s behavioral integrity in increasing the readiness of employees for change by mediating the quality of work life at the level of a sample of employees in the College of Physical Education and Sports Sciences, University of Karbala. The descriptive analytical approach was used in order to reach the appropriate results and the questionnaire was used as main tool in collecting data. The research community included professors and employees of the College of Physical Education and Sports Sciences, University of Karbala. The research sample consisted of (59) employees and lecturers. The researchers relied on statistical methods (normal distribution test, descriptive statistics, and regression analysis), relying on a set of statistical programs. The research reached a set of results, including the existence of a significant impact relationship of the leader\\\\'s behavioral integrity in the readiness of employees for change.

The research aimed to identify the philosophy of the balanced scorecard and to contribution to assessing sustainable performance, as well as to study and analyze the reality of the application of the economic units of the balanced scorecard evaluating sustainable performance.
The Iraqi industrial sector was targeted, represented by the Iraqi industrial economic units specialized in the manufacture of lime, due to the importance of this sector in the field of economic development of the country, in addition to its impact on human health and the surrounding environment through industrial waste that some economic units release into the environment in its various forms and elements, and the lime factory - Karbala was chosen as the subject of the research.
The research reached the most important conclusion between the application of the balanced scorecard (BSC) in the laboratory and its effectiveness in evaluating sustainable performance through the results that showed an improvement in sustainable performance in general. In 2021, the result was (58%) and in 2023 it became (60%).

This research aims to examine the impact of responsible leadership on fostering entrepreneurial orientation among middle managers at the Al-Abbas Holy Shrine. Responsible leadership was measured through four dimensions: (ethical person, ethical manager, stakeholder engagement, and focus on sustainable growth), while entrepreneurial orientation was assessed through: (creativity, risk-taking, proactiveness, autonomy, and competitive aggressiveness). The study relied on a questionnaire distributed randomly to a sample of 226 leaders, with data analyzed using (SPSS.V.25, Amos V23, Microsoft Excel 2016). The findings revealed a significant correlation and impact between responsible leadership and entrepreneurial orientation, with the administration emphasizing ethical values, sustainability, and innovation. The study recommended strengthening ethical values in leadership strategies and supporting innovation and entrepreneurial ideas to achieve business sustainability.

Public revenues are a financial tool that affects economic variables such as investment, public expenditures and debt. The research aims to analyze the structure of revenues in Iraq and their impact on financial sustainability by influencing some indicators and the ability to achieve financial sustainability and ensure the rights of future generations. The research concluded that there are problems that Iraq suffers from due to its reliance on a single volatile source, which is oil revenues, to finance the budget, which constitutes the largest percentage of total revenues and negatively affects many variables and the financial situation. The most important recommendations are to address the imbalance in the structure of public revenues by diversifying the economy and following a financial policy to control spending within the limits of revenues, as well as preventing the increase in the deficit and public debt as a percentage of the gross domestic product.

The current study aimed to explore the impact of green intellectual capital on the cleaner production strategy. The study relied on the questionnaire as a primary tool for collecting data and information about the study community represented by a sample (275), which was represented by the workers in the Union Food Industries Company/Babil. The analysis and statistical processing were based on the SPSS and Amos programs (exploratory and confirmatory factor analysis, as basic structural tests for the validity of the adopted measures. The research relied on the descriptive analytical approach). Based on the study problem represented in knowing the strength of the influence between the research variables and their hypotheses, the researcher reached a set of conclusions, the most prominent of which was that the cleaner production strategy is a commitment by the business organization to environmental standards that lead to a gradual reduction in the amount of pollutants and avoiding penalties and fines imposed by governments due to pollution caused by the organization, in addition to improving the organization\\\\'s relationship with the parties and organizations concerned with the environment and society. Green intellectual capital helps greatly in overcoming environmental crises, and the sustainable supply chain contributes to reducing energy and reducing industrial waste.

The study aims to measure the impact of climate change risk disclosure, by presenting the requirements for climate change risk disclosure according to IFRS:2 and clarifying the impact of adopting climate change risk disclosure in light of the efforts of international organizations. The study community is a sample of companies listed on the Iraq Stock Exchange that engage in activities that negatively affect the surrounding environment in general and the accounting environment in particular, which are required to disclose sustainability practices according to their environmental, societal and governance dimensions related to sustainability, as well as being required to disclose practices related to climate change. The study concluded that there is an impact of climate change risk disclosure on the auditor\\'s commitment to accounting standards, as well as an impact of climate change risk disclosure on continuity.

The research aims to frame the intellectual integration between managerial ability and the effectiveness of audit committees by stating the aspects of this integration and its impact on various fields and stating the philosophical and applied impact of this integration on the risks of crash stock price by applying it to 70 observations bank / year of Iraqi banks listed on the Iraq Stock Exchange for the period from 2016-2022, The (Demerjian et al. (2012) model was used to measure Managerial Ability, and to measure the effectiveness of audit committees, it was measured using indicators (independence, size, experience, number of meetings, percentage of ownership of audit committee members), while the method of weekly stock returns volatility from bottom to top was used to measure the risk of stock price risk. The research reached several conclusions, the most important of which is that the integration between managerial ability and the audit committee has a significant impact on reducing the stock price crash risks, as the audit committee supports the efforts of managerial ability in reducing the stock price crash risks, the research recommends is the paragraphs of integration between the managerial ability and the audit committee should be evaluated in terms of the executive role of managerial ability and the supervisory role of the audit committee, which increases the value of the economic unit and reduces the stock price crash risks.

This study aimed to demonstrate the importance of using financial technology products as a modern financial experience in the banking sector and its role in enhancing sustainable competitive advantage. The study relied on the descriptive analytical approach in studying the various aspects of financial technology and sustainable competitive advantage, and testing the research hypotheses by preparing a questionnaire consisting of (42) paragraphs, which was distributed to Iraqi banks operating in the Kurdistan Region/Iraq. The answers were analyzed according to the statistical program (SPSS-28), in addition to measuring the validity and reliability of the questionnaire by testing the degree of credibility with the Cronbach's alpha coefficient for the purpose of testing and measuring the degree of credibility (reliability) in the responses received from the questionnaire questions. The research concluded that there is an awareness among those concerned in these banks of the importance of using financial technology products, as it contributes significantly to achieving sustainable competitive advantage in its five dimensions. The research also reached a set of recommendations, the most prominent of which is developing banking awareness among different segments of society by urging them to digital transformation.

The study aimed to analyze and measure the impact of economic reform policies and some sustainable development indicators in Iraq on the average per capita share of the gross domestic product (GDP), which expresses economic growth and the sustainability of development for the period (2004-2022). These indicators were represented by the average per capita share of pollution due to toxic carbon dioxide emissions, the ratio of commodity exports to imports, the ratio of spending on research and development to the gross domestic product, and unemployment rates. The researcher used the descriptive analytical approach in addition to economic measurement in addressing the research problem. The research reached a set of conclusions, the most important of which was that economic reform policies contribute to achieving specific goals represented in optimal investment and the sound distribution of economic resources and directing them to the most effective areas of economic activity that best achieve the requirements of stability and economic growth. The research came out with a set of recommendations, the most important of which was the necessity of taking into account the gradualness of reforms and taking into account the social dimension of any structural policy in the economy to ensure the satisfaction of basic needs in society and combating unemployment and poverty.