JOURNAL OF ADMINISTRATION AND ECONOMICS

The main objective of the current research is to measure the role of green supply chain management activities represented by (green design, green purchasing, green manufacturing, green distribution, and green transportation) in sustainable environmental performance among a sample of workers at Al-Ittihad Food Industries Company Limited in Babylon Governorate. The study sample consisted of (300) workers, and accordingly, the problem of the study was formulated in terms of the relationship between the variables included in the study, as a result of which the objectives of the study were determined, which were represented in the hypothetical plan, and it crystallised the formulation of the particular hypotheses that were measured in the statistical package for structural equation modelling. Using the least squares method (AMOS.V.26) to analyse what was provided by the study administration, a set of statistical methods were used, represented by confirmatory factor analysis, Cronbach’s alpha coefficient, the coefficient of determination (R2), regular distribution of data, and descriptive statistics represented by the arithmetic mean and standard deviation. The correlation coefficient and the study results showed a clear and vital perception regarding the relationship between green supply chain management and sustainable environmental performance. Perhaps the most critical results reached by the study are reflected in the presence of a correlation and influence with positive statistical significance between green supply chain management and sustainable environmental performance; in addition to the need for Al-Ittihad Food Industries to focus on using easy-to-use products, which increases its efficiency, which requires benefiting from the advice and guidance provided by the suppliers it deals with.

This research aims to shed light on digital education, given its exceptional importance in the present time due to the evolution of technological and communication means, which have significantly contributed to the growth of this field of education. The research also explores how academic organisations utilise their strategic directions to invest in this type of education to complement traditional education methods. The research was initiated from the inquiry of whether the technological environment in Iraq, in general and within the specific researched organisation, supports the growth of digital education and whether the strategic directions in academic organisations align with and support this form of education. The study focused on testing the impact of strategic direction and digital education. The researchers selected the College of Administration and Economics at Mustansiriyah University as the research field. The research community consisted of faculty members of the college, totalling )159 ( members. A random sample of )111( faculty members was selected, representing 70% of the research community. Hypotheses were tested using statistical software such as (SPSS and AMOS), employing various statistical methods, including (Cronbach's alpha reliability coefficient, McDonald's omega, construct validity, mean, standard deviation, relative importance, and linear regression coefficient). The study reached several conclusions, with the most significant being that the strategic directions of the college, especially those focusing on technology, enhance digital education.

This study explores the role of digital leadership in enhancing the quality and effectiveness of digital education at the Universities of Heir al-Anbiya and Al-Zahra University. The research seeks to understand how digital leadership can improve the digital learning experience for faculty at these two universities. The study included faculty members at the Universities of Warith al-Anbiya and Al-Zahra University, where 221 professors were chosen from various colleges to represent the study population. The study also adopted a survey approach, where data was collected through a questionnaire distributed to faculty members at the relevant universities, and this data was analysed using statistical methods to determine the relationship between the two variables. The study is considered necessary for understanding the impact of digital leadership on the quality and effectiveness of digital education and providing guidance for developing leadership strategies and management of digital education in universities.
The theoretical results showed a positive impact of digital leadership on the quality and effectiveness of digital education, as increased levels of digital leadership improved the learning experience for faculty members. Practical results showed an improvement in the quality of digital education due to the application of digital leadership principles. The study also concluded a positive relationship between digital leadership and the quality and effectiveness of digital teaching and that adopting the principles of digital leadership can contribute to improving digital education in universities. Based on the findings, it is recommended that training and development be enhanced to implement digital leadership principles among university faculty and encourage effective adoption of technology and innovation in digital education.

A spatial negative binomial regression model was applied to analyse the number of traffic accidents in the Iraqi governorates according to the different types of roads. In light of changes in the weather conditions for the year 2022, the maximum likelihood method was used to estimate the model and the weight matrix based on the distance to Manhattan, and it was reached. There is a direct relationship between the number of traffic accidents and the weather conditions, including temperatures, the amount of rain falling, and the amount of dust in the air.

The current study aims to test the extent of the impact of organizational culture as an independent variable through its dimensions (values, beliefs, norms, expectations) on the behavior of workers in the tourism sector as a dependent variable via its dimensions (altruism, kindness, general commitment, spirit tolerance) for the employees of the Iraqi National Museum, as well as diagnoses the level of the museum’s interest in the variables of the study and their dimensions to come up with a set of recommendations that contribute to adopt and practice of these variables, Based on the novelty of these variables and their urgent importance to the museum and its employees and the visitors on the other hand as a guide to serve the objectives of the study, the descriptive approach was adopted, Analytical analysis by analyzing the opinions of a sample of administrative workers at the Iraqi Museum, The problem of the study centered on the following question (Does the administration of the Iraqi Museum have a clear perception of the concept and dimensions of the organizational culture?), While a set of advanced statistical methods and programs used to analyse the statistically represented (Amos V.29 SPSS V.29) used to analyse initial data as well as Use simple linear slope and multiple linear slopes, statistical analysis showed some conclusions are the most prominent of which is the excellent attention by the management of the Iraqi National Museum in motivating the worlds to do more activity and creativity and to address their existing weaknesses.

Our research sheds light on private sector workers, especially those who graduate from our college and work in local tourist companies. We intend to choose them as our study samples to represent the bare corner of the market and tourism work with rapid semi-daily development. We want to clarify how the graduates benefit from soft skills and language competence to get a specific job, whether independent or dependent. Here, it is our turn to answer the questions and others besides the questionnaire prepared for this purpose.

Tourism is a cultural and economic phenomenon that most countries rely on to develop their economy, as it provides hard currency through the influx of foreign visitors, and tourism can only take place with planning. Iraq is one of the tourist countries that need better tourism planning despite the availability of tourist attractions. Therefore, this research highlights the importance of the government's role in revitalising the tourism sector and addressing a very important problem, which is poor planning in Iraq in general for all sectors and the tourism sector in particular, with the problem of the lack of previous studies according to the researchers' survey, especially in the variable government planning I care The research deals with several matters, the most important of which is shedding light on the definition, concept and objectives of planning, and focused on two important types tourism planning and government planning In the government's performance towards planning to revitalise the tourism sector, in the light of which the researchers put several recommendations to Solve

The study aims to elucidate the relationship between strategic thinking and organisational excellence in tourism, mediated by organisational loyalty. It seeks to understand the extent of implementation of organisational excellence dimensions by the surveyed sample. The study specifically aims to determine the relationship and impact between strategic thinking as an independent variable, organisational loyalty as a mediating variable, and their effect on tourism organisational excellence as a dependent variable. The first variable includes three dimensions (systematic thinking, innovation, and vision), while the second variable encompasses three dimensions (affective loyalty, continuous loyalty, and ethical loyalty). The third variable comprises four dimensions (information technology, creativity, service quality, and motivation), all of which interact with each other. Several primary and subsidiary hypotheses were formulated, and an analytical descriptive approach was adopted as the scientific methodology for this study. This study found that the indirect influence of strategic thinking on tourism organizational excellence via organizational loyalty is significant, suggesting that organizational loyalty partially mediates between strategic thinking and tourism organisational excellence. Therefore, it recommends the establishment of research centres under the Iraqi Tourism Authority to focus on studying and enhancing administrative leaders' strategic thinking capabilities to utilise their potential in achieving planned objectives.

The study aimed to demonstrate the effect of the quality of the assets of the Khaleej Commercial Bank on its banking performance and to achieve the objective of the study, the annual financial statements published for the bank in the Iraq Stock Exchange for the period (2010-2021) were relied upon. The study dealt with the relationship between each of the quality of assets and between the performance indicators of bankers in that bank. The study concluded that there is a relationship between the standard of loans as one of the indicators of the quality of assets in the Khaleej Commercial Bank and the banking performance indicators that include the standard of profitability and the standard of liquidity. There is also a direct relationship between the standard of credit risk and the banking performance indicators, as the high volume of credit risk leads to an increase in the level of profitability, which leads to a decrease in the level of liquidity.

The study aims to shed light on the most important artificial intelligence technologies that can be used due to their advantages and the opportunities they offer to develop the state budget system in Iraq. The most important artificial intelligence techniques used in the accounting field were studied and analysed to create an innovative model that can be used to prepare government budgets. The methods and applications used in international accounting firms were examined, along with an explanation of the goals and benefits achieved for the accounting profession. These technologies have helped facilitate many accounting tasks, such as managing costs, managing big data, improving forecasting methods, monitoring inventory sales movements, and recognising customer needs and satisfaction levels . Barriers to using artificial intelligence technologies in developing countries were also identified, such as the need for appropriate accounting standards and the need for sufficient awareness of the use and configuration of the relevant technologies. Finally, it was proposed that an electronic system be created to prepare the Iraqi national budget and to manage data on financing and financial operations between the Ministry of Finance and other government agencies .

The imbalance in the structure of the output, the deterioration of the level of economic activities, the decline in economic growth and the prevalence of unstable economic, political and security conditions after 2004 made the weakest investment opportunities in Iraq, whether private or public, which was negatively reflected in the employment rates, which led to the spread of unemployment of all kinds in all macroeconomic facilities With the low productivity of the local economy, the sharpening of the fragile economy, and the weakness of macroeconomic policies. To reform the Iraqi economy, the role of the private sector must be revived, especially the role of private investment, to finance sustainable development plans and overcome economic obstacles that prevent access to economic stability. The research problem is represented by the weakness of private investment, with the weak role of the private sector in supporting the local economy, which caused the weakness of economic activities and high unemployment rates. To carry out economic reform, private investment must be paid attention to in rebuilding the Iraqi economy. The hypothesis of the research on economic reform begins with supporting private investment and highlighting its role in leading the economy to confront macroeconomic problems, reduce unemployment rates and achieve sustainable development. The research recommends adopting a long-term scientific approach that supports the orientation of the private sector as an essential step in economic reform to strengthen the macroeconomic structure and implement sustainable development plans.

The purpose of the study is to indicate the contribution of financial tools in financing investment projects for a sample of Iraqi banks, assess the extent of the impact of economic tools in funding investment projects for a sample of Iraqi banks, and provide development recommendations to improve the process of funding of investment projects. The reason for selecting this research topic is the researcher's desire to know the extent of financial instruments' role in financing investment projects for a sample of Iraqi banks. For the study, the human limits were represented by the sample that answered the questionnaire questions, represented by individuals working in Iraqi banks. The researcher handed out (100) questionnaires proper for statistical analysis. He used the program (SPSS V.25) to dump and analyze the practical. The standard deviation and arithmetic mean, relative importance, linear regression, and coefficient of difference were utilized for the study concerning the practical part. The year 2022 was a temporal limit for the research, and the study applied the descriptive analytical approach. The results show a significant correlation between financial instruments and financing investment projects. In addition, economic instruments have a considerable effect on financing investment projects.

The concept of banking financial intermediation refers to managing surplus funds needed by those with deficits. Banking intermediation services have received great attention in economic thought, as there are many viewpoints on the extent of the importance and contribution of intermediation services to the real economy. Therefore, the study aimed to identify the role of banking financial intermediation in influencing the productivity of industrial facilities in Iraq, using econometrics methods and models, specifically the Autoregressive Distributed Lag (ARDL) model, for the period from the first month of 2004 to the twelfth month of 2021. The study found a positive and significant impact of the deposit index on the productivity of industrial facilities in the short and long term and a negative and significant impact of the banking capital index on productivity. The effect of the bank credit index is insignificant, and the tests did not confirm the result of the impact.

Voluntary disclosure is significant- amid information competition between companies in the stock markets of the whole world. This research aims to evaluate the level of voluntary disclosure in financial reports for Iraqi companies listed on the Iraq Stock Exchange, where the researcher examined and analysed disclosure paragraphs in the annual financial reports of the research sample companies by sector. The various economic paragraphs determine the paragraphs of voluntary disclosure. The research found that companies listed on the Iraq Stock Exchange do not have a good level of voluntary disclosure despite the disparity in the voluntary disclosure of these companies from one company to another and from one sector to another.

This research aims to clarify the concept of financial performance, evaluate financial performance, explain the factors affecting the financial performance of banks, clarify how to evaluate the financial performance of Iraqi banks, suggest strategies that help improve the financial performance of Iraqi banks, a group of private Iraqi banks was selected. A group of male and female workers inside these banks, where 30 male and female workers were drawn using a simple random sampling method, the necessary tests were conducted for them, and the results were circulated to all members of society. Our research reached several important results as follows: There are statistically significant differences between Strategic analysis and the financial performance of Iraqi banks; there is no statistically significant difference between financial flexibility and the financial performance of Iraqi banks; there are no statistically significant differences between the strategic review and the financial performance of Iraqi banks.

The research aims to measure managerial overconfidence and demonstrate its impact on the lack of transparency in financial reports by applying it to a sample of banks listed on the Iraqi stock market. To achieve this goal, the research included a sample of (17) banks drawn from the study population represented by banks listed on the Iraqi stock market. This sample was chosen based on banks that have integrated data for the period extending from the year (2013 to 2022) and adopted quantitative measurement of the data of the study variables through the analysis of financial reports. Managerial overconfidence was measured using three methods which are (the ratio of investment spending to total assets, the investment exaggeration model, and the ratio of debt to equity). The lack of transparency in financial reports was measured according to the moving sum of the absolute value of optional entitlements. Some statistical methods were also used in the statistical program (SPSS) to examine the direction and strength of the relationship and influence between the variables. It was concluded that the research showed that there is no significant relationship between the lack of transparency in financial reports (Y) and managerial overconfidence according to the second measure, exaggeration of investment (M2), while the variable the lack of transparency in financial reports recorded a positive significant correlation with both managerial overconfidences according to the first measure, the percentage of investment spending. (M1), and the third measure is the debt ratio (M3). The research recommends to responsible authorities the need to establish strict legal legislation to limit administrative opportunism resulting from internal trading in information and to form an independent body responsible for supervising and controlling the disclosures of companies listed on the Iraqi Stock Exchange.

Investment is considered one of the most important pillars that contribute to the growth and development of the economy as it is the core of the development process because of the strategic goals it achieves that guarantee economic stability in any country. It falls within the priorities pursued by macroeconomic policies to develop the national economy, allowing for achieving well-being and raising the standard of living. Therefore, many countries have taken the necessary measures to create an appropriate business environment to attract more investments and work to stimulate local investment as a source of capital, technical expertise, and technology transfer in various activities to increase production capacity. This study focuses on the role played by private local investment in Iraq, especially in light of its potential and resources. It also reveals the shortcomings that limit the development of investment projects that benefit the national economy. The research concluded that there is reluctance and slowdown in the completion of projects, which will affect economic activity in general and the sectors within which these projects fall in particular, and thus weaken the role of private domestic investment in achieving the desired goals and stimulating economic growth. He proposed a set of recommendations, the most important of which is for the government to prepare the necessary infrastructure in order to stimulate the private sector. Local investment and the provision of new job opportunities.

This research aims to stand on the reality of economic diversification in Iraq in light of the fluctuations in global oil prices and the financial policy measures represented by studying public revenues and oil and non-oil revenues in Iraq and measuring their diversity using some indicators of measuring economic diversity, where it became clear that the relative contribution of the oil sector to the gross domestic product increased with a sharp decline in the contribution of economic sectors to the formation of this product and a decrease in economic diversification in these sectors, despite the availability of financial and human capabilities in Iraq that qualify it to be one of the most economically diversified countries, but the economic and security conditions that it went through prevented achieving this, which made the Iraqi economy hostage to structural and structural differences that were clearly reflected in its economic performance, so the researchers recommend the necessity of increasing the relative contribution of economic sectors to the formation of the gross domestic product and added value in preparation for enhancing economic diversification.

The research aims to demonstrate the impact of green accounting in improving environmental auditing to achieve sustainable development. To achieve this goal, the researchers used a questionnaire to collect the necessary data to test the research hypotheses. The questionnaire was distributed to 84 individuals in industrial companies listed on the Iraq Stock Exchange.
The results of the descriptive statistics analysis showed that the research variables had a direct effect. In contrast, any increase in the independent variable (green accounting) by one degree leads to a rise of (%24.5) in the intermediate variable (environmental auditing); it also leads to an increase of (%41.5) in the dependent variable (sustainable development). The results of the descriptive statistics analysis also showed that any increase in the intermediate variable (environmental auditing) by one degree leads to a rise of (%41.5) in the dependent variable (sustainable development). In addition, the mediating variable (environmental auditing) has partial mediation in the effect of the independent variable (green accounting) on the dependent variable (sustainable development). Based on these results, recommendations were presented, the most important of which is the necessity of applying green accounting and environmental auditing in economic units, which helps them in measuring, disclosing and examining environmental, social and economic performance, which contributes to achieving sustainable development.

The research aims to monitor and analyse the dimensions of corrosion in human capital indicators in Iraq after 2003 to identify the sources of waste in human capital. The research issue is summarised by the exacerbation of the phenomenon of corrosion of human capital in Iraq after 2003 as a result of the dominance of an exaggerated belief by decision-makers in the power of the economic impact of oil wealth, which led to the neglect of the main production sectors and production elements affecting the productive process, especially human capital.
The research hypothesises that the rentier orientation of economic policies has led to the neglect of crucial production sectors and weak investment in human capital. This has led to high rates of poverty and unemployment and a decline in health and educational indicators, which in turn has led to the widening and deepening erosion of human capital in Iraq.
The research findings indicate that the rise in poverty and unemployment rates and the decline in health and education indicators after 2003 was accompanied by a continued increase in the amount of military spending