TANMIAT AL-RAFIDAIN

The study aims to measure the impact of the early warning system on credit capacity in the Iraqi banking sector, based on early warning indicators (return on equity, capital to total assets, liquid assets to total assets, average per capita GDP) as an explanatory variable, and credit capacity indicators (credit to total assets, non-performing loans to total assets) as a dependent variable, in addition to measuring the impact of the explanatory variables on the dependent variable in the short and long term using the autoregressive model (ARDL), and the (Akaike information criteria) test to determine the optimal slowdown periods for the study variables, based on the (Eview V10) program and the (Spss) program. The study included the Iraqi banking sector (2022-2010). The study reached conclusions, the most prominent of which was the importance of the early warning system in preventing the deterioration of the banking sector and its exposure to bankruptcy through continuous monitoring of partial and total indicators and early warning signals. The difference in the impact of early warning indicators on credit capacity indicators in the short and long term. Based on the conclusions reached, the study presented several proposals, the most prominent of which is that the banking sector should adhere to the laws and instructions of the Central Bank regarding the size and quality of credit because these instructions are likely to maintain a certain level of credit capacity and work to spread public awareness about the importance of the early warning system and its potential effects in strengthening the banking system and preserving the funds of depositors and investors.

The current study aimed to crystallize a theoretical framework that includes the most important main vocabulary of the concept of paternal leadership and its dimensions, as well as the concept of organizational citizenship behavior and its dimensions, and to test the relationships of association and influence between the main and sub-variables at the level of the colleges of the research sample. To achieve the study procedures, a hypothetical plan was developed and a set of hypotheses were used and tested. The analytical survey method was used to describe the study variables, and the questionnaire was relied upon as a main tool for collecting data and adopting it in a manner consistent with the objectives of the current thesis. The study community consisted of a sample of lecturers working in some colleges of Mosul University in Nineveh Governorate, where the sample number reached (260) lecturers. All of them were valid, and the program (SPSS V26) was used to reach percentages, arithmetic means, standard deviations, coefficient of variation, response intensity, stability measurement, common method bias, and internal consistency. The statistical program (AMOS, V24) was used to conduct confirmatory factor analysis and analyze the correlation and influence relationships. The study reached a set of results, the most important of which is the existence of a significant correlation between paternal leadership and organizational citizenship behavior, which indicates that the awareness of individuals working in the organization under the study of paternal leadership will contribute to enhancing organizational citizenship behavior and reflecting this on organizational performance within the organization. The current study concluded with a set of proposals represented by clarifying the importance of applying paternal leadership and its three dimensions represented by (authoritarian leadership, charitable leadership, and ethical leadership) in the management of the university and its activities, due to its positive impact on the stability and cohesion of the colleges under study.

Erbil is witnessing rapid economic growth, highlighting the urgent need for an advanced financial market to meet the demands of the expanding economy. This study aims to analyze the economic feasibility of establishing a stock market in Erbil through a comprehensive analysis based on the collection and evaluation of financial and economic data. The study will assess the expected economic benefits of establishing this market, including enhancing investments, improving financing mechanisms, and increasing business opportunities. It will also identify potential challenges that may arise, such as regulatory issues and the existing financial infrastructure. Practical recommendations will be provided to support the establishment of a successful and robust financial market. The expected results of this study indicate that creating a stock market in Erbil will not only strengthen the local economy but will also attract more local and international investments and increase the level of transparency in financial transactions. Moreover, this market could play a key role in developing other economic sectors and supporting sustainable growth in the region

External debt is a source of financing for some developing and advanced economies, as it affects their growth rates. Iraq is one of those countries, so we are studying its impact on its economic growth for the period (2006-2022). The study aims to measure and analyze this impact by using the Speed of Adjustment Model, and by relying on a combination of the descriptive-deductive analysis methodology to diagnose the levels of development of the gross domestic product and external debt in Iraq during the selected study period, as well as using the quantitative methodology of the economic measurement method for the selected model and its tests that must be conducted.
The results of the adaptation Speed of Adjustment model reach the existence of an inverse non-linear relationship between external debt and economic growth in Iraq during the selected study period, as external debt affects the GDP variable for the current year by 15.08%, in line with the study hypothesis and the Iraqi economic reality. The value of the adjustment speed according to the error correction parameter CointEq(-1) has reached 0.112524-, so the adjustment period of the GDP variable (economic growth) in Iraq will return to the equilibrium position in the long term after approximately nine years, to correct the path of economic growth in Iraq in the long term as a result of a deviation in the value of the external debt in the short term.

The study aimed to present a proposed model that shows the information content of narrative disclosure in light of integrated reporting and the impact of this model in reducing the phenomenon of asymmetry of accounting information, and to demonstrate the effectiveness of narrative disclosure in enhancing integrated reporting by feeding the descriptive aspect of reporting with all elements and dimensions based on the directives of the international framework for integrated reporting, in addition to shedding light on the theoretical aspects of each of narrative disclosure, integrated reporting, and information asymmetry. The study concluded that narrative disclosure is an essential part of integrated reporting in providing explanation, clarification, and analysis of the company's financial position, in addition to providing additional information with a social, environmental, economic, governance, strategic dimension, and prospects, in the form of a single report characterized by clarity, brevity, accuracy, and completeness, which meets the needs of stakeholders for information to evaluate the company's performance and thus reduces the asymmetry of accounting information. Therefore, the study recommends the necessity of keeping pace with international developments in the field of disclosure and accounting reporting and benefiting from the experiences of some leading countries in this field of narrative disclosure and integrated reporting practices due to their role in enhancing the information content of reports and making them more suitable for the largest category From stakeholders.

The research aims to provide a comprehensive presentation of theories and empirical studies that attempt to diagnose and analyze the mechanism and channels of transmission of the influence exerted by economic freedom in supporting the returns of the stock markets. As well as building a quantitative model capable of diagnosing the nature, value, and direction of the impact of economic freedom on the returns of stock markets in the Gulf Cooperation Council Countries for the period (2006-2020). To achieve this, the Balanced Panel Data was used, and the Autoregressive Distributed Lag and Pooled Mean Group (PMG/ARDL) methodology was adopted. The results of the quantitative model confirmed that the stock market return index of the sample countries in the long term is directly affected by economic freedom with its general index and its four sub-indicators of Government Size, Sound Money, International Trade Freedom, and Regulations, in an upward direction, while the effect was weak in the short term. These results also confirmed the inability of the Legal System and Property Rights index to effectively influence the return of the stock market in the GCC countries, whether in the short or long term.

Erbil the research aims to prepare a proposed model for the green budget for the Nineveh Health Department in light of the integrated reporting information. The green budget is one of the modern and prominent tools used in protecting and sustaining the environment and achieving environmental goals by integrating financial policies with environmental goals when preparing the budget.
The research was based on a main hypothesis, which is that there is a possibility of preparing a green budget model for the Nineveh Health Department in light of the integrated reporting information.
To achieve the research objective and prove its hypothesis, the deductive approach was adopted in presenting a theoretical review of the concepts of green budgeting and integrated reporting. The inductive approach was also adopted in the practical aspect by reviewing the nature of the Nineveh Health Department’s budget and identifying the nature of the reporting provided by the department.
The research reached a set of results, the most prominent of which is that there is a possibility to prepare a green budget model for the health sector represented by the Nineveh Health Department, the research sample and that the use of integrated reporting information leads to enhancing the process of preparing the green budget by enriching it with financial and non-financial information related to the time of preparing the green budget, and that the relationship between integrated reporting information and the green budget is an integrative relationship that contributes to enhancing control over public spending from its three aspects: economic, social and environmental, and showing the percentage of spending on those aspects compared to the total public spending of the department in the green budget.

The research focuses on estimating and analyzing the determinants of equity risk premium in the Iraq Stock Exchange for the period (2005-2023) using the Autoregressive Distributed Lag (ARDL) model to analyze quarterly observations used to build an investment portfolio for the market index in general (market portfolio). Thus, the research focuses on estimating and analyzing economic, financial, and accounting determinants and demonstrating the impact of these determinants on the market portfolio risk premium. The results of the study indicated that the economic variables (risk aversion, inflation, interest rate, and exchange rate) have a significant and consistent effect on the expected signal in determining the equity risk premium. That is, these variables act as major determinants of the additional returns required on investments, which indicates the ability of these variables to explain changes in asset pricing in the long term. Despite the clear impact of these variables, liquidity and information quality did not show a significant effect. Therefore, the results of the study confirm the importance of macroeconomic variables in shaping the equity risk premium. Therefore, the authorities responsible for economic policies in Iraq must work to stabilize these variables in a way that enhances investor confidence in the market.

Societies have witnessed radical changes due to advancements in science and information technology, and these changes have had a significant impact on the field of education. In this context, the implementation of the Education Management Information System (EMIS) has become an urgent necessity for every educational institution. Accordingly, this study primarily focuses on identifying the factors influencing the adoption of the Education Management Information System (EMIS) in the Ninawa Directorate of Education, based on the Technology-Organization-Environment (TOE) framework, which addresses the technological, organizational, and environmental factors involved in system adoption A questionnaire was distributed to 92 members of the senior management and individuals responsible for the EMIS system within the studied organization. The data was analyzed, and the hypotheses were tested using Smart PLS software. The results indicated that factors such as (technological infrastructure, technical compatibility, security level, senior management support, information density, government support, cost, and benefit) have a positive impact on the adoption of the EMIS system. In contrast, factors such as (technical complexity, organization size, and pressure from service providers) hurt the adoption of the EMIS system. One of the key recommendations is the need to organize workshops and training sessions aimed at educating employees about the benefits of EMIS and how to use it effectively.

Accounting has witnessed a significant development in light of the rapid transformations witnessed by the digital economy, which directly affects all areas of human activity. Hence, the importance of accounting knowledge in the banking sector opens new horizons for improving its accounting system. On this basis, the research problem came by raising several questions, including: Is there a statistically significant relationship or not between accounting knowledge in banks and the pillars of the digital economy? The other researched, whether there is a relationship or not between each of the pillars of the digital economy (technological infrastructure, education and skills, digital innovation, sustainable development, and growth of financial services) with accounting knowledge in banks. The research aimed to find the quality and impact of the relationship between accounting knowledge in banks and the pillars of the digital economy. The research relied in its approach to achieve these goals on the descriptive analytical approach for the practical side by collecting data through distributing a questionnaire to a sample of the academic community in universities, institutes, and professionals in banks in Iraq. It also relied on the inductive approach for the theoretical side. The research reached several conclusions, there is a positive correlation between accounting knowledge in banks and the pillars of the digital economy. It also showed a statistically significant positive effect between the previous pillars of the digital economy and accounting knowledge in banks. As for the recommendations, educational and training programs should be developed that focus in the future on advanced accounting knowledge in banks by benefiting from the experiences of developed countries in this field. Needing for banks to establish strong internal control systems designed to mitigate the risks associated with digital accounting activities to ensure compliance with regulatory standards and sustainable development

The quality and reliability of sustainability reports are essential factors in enhancing transparency and building trust among stakeholders. With the increasing importance of sustainability, Intelligent information technologies have emerged as a promising tool to improve these reports. Despite the continuous development of Intelligent information technologies, companies face challenges in improving the quality and reliability of sustainability reports to meet stakeholder expectations and achieve transparency, highlighting the need to assess the role of these technologies in enhancing the accuracy and reliability of accounting information. The research aims to analyze the impact of Intelligent information technologies on the quality and reliability of sustainability reports, focusing on modern technologies, To achieve the research objectives, a quantitative approach was adopted using a questionnaire addressed to a sample of accountants and auditors working in companies listed on the Iraq Stock Exchange, as well as auditors in companies and private audit offices, where the sample included 135 questionnaires, of which 113 were returned with a response rate of 83.7%. The research concluded that Intelligent information technologies is pivotal in enhancing the quality and reliability of sustainability reports, increasing transparency and trust between stakeholders, and supporting companies' commitment to sustainability standards. The results also showed that auditors consider Intelligent information technologies a key factor in improving the quality of sustainability reports and reducing errors. The researcher recommends increasing investments in Intelligent information technologies and providing specialized training programs for auditors to ensure the effective use of modern technologies and improve the quality and sustainability of reports.

The market value of companies is a central focus for all stakeholders, and it is often estimated based on the available information in financial reports. Corporate governance is one of the key tools that govern the quality of financial reports and the information they contain, which decision-makers rely on. This research aims to address the research problem related to the direction and magnitude of the relationship between book value and earnings per share in determining the market value of companies, before, during, and after the implementation of corporate governance in the Amman Stock Exchange for the period (2013-2021). The study sample consisted of (479) observations from the financial sector. The research aimed to highlight the significant differences in the market value response before and after the implementation of corporate governance in the examined stock exchange. The results concluded that there is a significant variation in the impact of the independent variables, represented by the book values of companies and earnings per share, on the market value of shares before and after the adoption of corporate governance. Additionally, corporate governance contributes to enhancing the market value estimation of these companies, but corporate governance does not have a clear role in determining the market value in the examined field.

The purpose of this study is to provide a comprehensive review of metaverse research in education through the technology acceptance model, which is a widely used model to study the acceptance and rejection of new technologies by users. In this study, we examine the variables that affect user acceptance of metaverse technology and apply the relationships between these variables to the technology acceptance model through multiple factors (task suitability for technology, perceived enjoyment, perceived usefulness, perceived ease of use, perceived enhancement). The purpose of understanding these issues is to know the intention to accept the use of metaverse in education by students of the College of Nursing / University of Mosul. To achieve this goal, the study relies on the descriptive analytical approach, and through a questionnaire form, data were collected from a sample of (138) students from the College of Nursing / University of Mosul. The questionnaire was designed using a five-point Likert scale, and the study used several statistical methods to analyze the data, namely frequencies, percentages, and standard deviations to describe and diagnose the study sample and its variables, as well as using the structural equation modeling method to verify the stability of the proposed model and hypothesis tests. The study used SPSS V.24 and AMOS V.26 to analyze the data. The study concluded that these variables positively affect the intention to accept the use of metaverse technology. That is, whenever one of the influencing factors was entered, the value of the coefficient of determination increased, in addition to the fact that the sig value appeared less than 0.05, which indicates the significance of the dimension that was entered, which indicates the importance of the factors influencing the variable of intention to accept the use of the Metaverse. The study recommended the need to educate students about the importance of accepting the use of the metaverse, strengthening the technical infrastructure, and providing sufficient financial support for its implementation

The current research aims to analyze the reality of supply chain strategies in the Oil Products Distribution Company / Middle Euphrates Distribution Authority - Babylon Branch, which is necessary to pay attention to in order to eliminate waste and achieve efficiency in the use of resources and implement customer requirements at the agreed times. Through the researcher's survey, it became clear that there is a problem represented by the small number of tankers transporting oil products, and the small storage capacity of the intermediate warehouse tanks, in addition to the fact that there is a weakness in the awareness of the respondents about the adoption of any supply chain strategy by the company under study. To achieve the research objective, a main hypothesis was formulated, and the researcher relied on the examination form as a main tool for collecting data. A purposeful sample was chosen consisting of department and division managers who have experience and knowledge in answering the paragraphs of the form. The research sought to answer questions including (Does the management of the company under study adopt one or all of the supply chain strategies when practicing its activities?) The research reached a set of conclusions, the most important of which are: The results of the analysis of the examination form showed that the answers of the respondents took the largest percentage towards Paragraphs of the hybrid supply chain strategy, which indicates that the management of the company under study adopts this strategy. In light of these conclusions, the researcher presented a set of proposals, the most important of which are: the possibility of employing workers (government drivers) through additional working hours on holidays and occasions to implement urgent requests and handle transportation cases at peak times to increase the number of shipments

This study explores the role of Artificial Intelligence (AI) in managing military education and training, focusing on its impact on improving the efficiency of military training and preparing leaders for modern digital warfare. The research examines how AI is integrated into administrative and training processes through simulation technologies, virtual assistants, predictive analytics, and intelligent learning systems. From a Management Information Systems (MIS) standpoint, the study highlights AI’s role in optimizing military human resource management through predictive analytics, which helps identify and assign the best talents to appropriate roles. AI also enhances training effectiveness by personalizing curricula based on individual performance. Moreover, AI-driven data analysis improves administrative decision-making by evaluating training program efficiency and reducing operational costs.Findings: The study demonstrates that implementing AI in military academies reduces operational expenses, enhances training quality, and strengthens critical thinking and decision-making skills among trainees. Additionally, the research addresses administrative and ethical challenges, such as the need for regulatory frameworks to ensure the ethical and secure use of AI in military education.

The purpose of the study is to examine the impact of Green Accounting Chain in the Localization of the Global Goals for Sustainable Development. A sample of 192 academics was selected within the administrative, economic and accounting specializations. The study aimed to prove the importance of the green accounting chain in transforming development goals from international to national, ways of applying them, and mentioning some obstacles and solutions to address them.
The study addressed a number of problems, most notably (failing to take into account the term green accounting chain will have a negative impact on the localization of the global goals of sustainable development).
The study was based on two main hypotheses, which is a correlation between the green accounting series and the localization of global goals. And there is a significant effect between the green accounting series and localization.
the most prominent conclusions of the theoretical side (the existence of several challenges facing the settlement of global goals in Iraq) and on the practical side, the most prominent conclusions are that other revenues contribute, in addition to the revenues of oil wealth, to the development of settlement goals for the better and access to the provision of all necessary services for the individual and society.
In addition, the green accounting chain contributes with its tools and components to solving some of the obstacles to settlement, optimal utilization of resources and environmental protection.

This paper aims to establish the impact of TQM practices on organizational performance with a focus on the Abu Dhabi Automotive Industry and the mediation effect of teamwork. This research adopted the quantitative method, where quantitative data were collected by survey, and statistical techniques were used for quantitative analysis. The study adopted the descriptive research design based on data collected through a survey. The sample size for this research was 250 managers from the Al Fahim Group. The results show that all the TQM practices positively affect the organization's performance. These practices significantly influence teamwork as an intermediary variable, thus contributing to performance. It showed that leadership related to organizational performance" is supported by the given statistical results: Table 10.13 beta coefficient (β = 0.109) and p-value (p = 0.000). Findings also showed that strategic planning is positively related to organizational performance with statistical values of beta coefficient (β = 0.267) and p-value (p = 0.004). Customer focus was also found to relate to organizational performance with a beta coefficient (β) of 0.228 and p-value (P=0.000). Information analysis is supported by the statistical value of the beta coefficient (β = 0.092) and the p-value (p = 0.007). Process management is supported by beta coefficient values (β = 0.160) and p-value (p = 0.000). TQM practices are critical in working and operating any organization with an extended number of employees. The findings show that TQM practices positively affect the organization's performance, and teamwork plays a more significant role.

Armed conflicts or wars (interstate and intrastate) have proved to have severe and devastating consequences on the economics of different countries around the world who were involved in such conflicts or wars. The major purpose of this study is to assess the impact of such conflicts or wars on the growth rate of GDP per capita of countries. We used an OLS, cross-sectional, regression model with STAT software covering 20 countries for the period 1990-2015. The findings of the study indicated a negative correlation between armed conflicts or wars and the growth rate of GDP per capita. The findings also indicated a positive causal relationship between each of the armed conflicts, the initial growth rate of GDP per capita, investment as a ratio of GDP, and the growth rate of GDP per capita. The findings further indicated a negative relationship between each population growth rate and school enrolment ratio with the growth rate of GDP per capita.

This research aims to explore the role of digital supply chains in enhancing marketing capabilities, by studying the theoretical frameworks and practical applications of these chains. This research will also attempt to answer the research questions in whether there is a relationship between digital supply chains and enhancing marketing capabilities. The importance of the current research comes from the increasing need to understand the interrelationship between digital development, supply chains and marketing, and their role in achieving pioneering performance for companies in a highly changing business environment. The General Company for Grain Trade in Baghdad, one of the formations of the Ministry of Trade, was chosen as the site for implementing the research. A purposive sample of managers working at the middle and upper levels in the company was selected, and the number of respondents was (75) managers. The research relied on the descriptive analytical approach in preparing the survey, and the SPSS V.26 statistical analysis program was used to analyze the data. This research concluded that there is a relationship of influence and association between digital supply chains and enhancing marketing capabilities. This study recommends that the company under study invest in updating the technological infrastructure to suit the requirements of digital supply chains and enhancing the capabilities of networks and data storage systems to ensure the smooth flow of information between the company's various departments and thus enhance the company's marketing capabilities in the market