TANMIAT AL-RAFIDAIN

The current research seeks to know the role of overwhelming technology in improving the management of customers and visitors ’experience for Carrefour- Famili Mall in the city of Dohuk and Erbil, taking advantage of customer awareness and their interest in such modern digital technology that helps them to choose the best products provided to them, and the research has been relied on technology test Overland as an independent variable and managing customer experience as a continued variable, and an analytical field framework in order to identify the nature of the relationship and influence between research variables, the data was collected by relying on the questionnaire form that prepared for this purpose, and testing it using a set of statistical methods in the (Amos 24) program, and it has (266) forms are retrieved for analysis, and the research also reached a number of conclusions, the most prominent of which was that overwhelming technology based on virtual, enhanced and mixed reality plays a major role in adding value to customer experience, which allows customers to obtain more detailed and personal information More able to compare or customize products effectively to make better decisions, and one of the most important proposals to which marketing stores reach the balance between the gains and possible losses to design and create technology -enhanced experiences, especially if this new technology experience will distract customers from the real business model The stores.

The research aims to clarify the link and analytical relationship between development policies and economic equality through various aspects related to economic development for GDP per capita, poverty rate index, unemployment rate, inflation, and the exchange rate, with mechanisms for redistributing income and achieving economic equality.
The research hypothesis is based on the existence of the link between development policies and economic equality, one of the most important conclusions is that Iraq faces obstacles and difficulties as a result of mismanagement of the economy and incorrect developmental economic policies that together worked to destroy infrastructure, deplete resources, and underdevelopment of various sectors of the economy.
The most important recommendations relate to the necessity of including development plans and policies on the goals and requirements of achieving growth and economic development by satisfying basic needs and working to address the causes of poverty through legislation and laws by institutions and ministries, in a way that maintains economic justice, equal opportunities, and balanced benefit and services.

This study aims to achieve the basic goal of developing the financial reporting of the accounting system in the health sector using the International Public Sector Accounting Standards (IPSAS) by identifying the requirements for developing financial reporting. It also aims to determine the reality of financial reporting in the health sector, and the weaknesses of the accounting system. The theoretical aspect of the study was important by clarifying the International Public Sector Accounting Standards (IPSASs) and developing financial reporting for the government accounting system in the health sector using those standards, as well as the importance of the practical aspect, which is the preparation of financial reports for the Nineveh Health Department using the (IPSASs) standards. The researchers concluded that it is necessary to adopt International Public Sector Accounting Standards (IPSAS) to develop financial reporting in the health sector because they provide high-quality financial data and give a clear picture of the true financial position. The decentralized government accounting system applied in the health sector does not comply with the requirements of international public sector accounting standards. Financial reporting has an important role in enhancing transparency and accountability through the financial data it provides. It is also the means and tool for communicating with all users

The exchange rate is one of the main monetary variables, which reflects the economic performance of the country. These fluctuations in exchange rates are also reflected in the economic variables within the country. The explanatory theories of the exchange rate indicated the different factors affecting the exchange rate, as the purchasing power parity theory assumes that the exchange rate between the two countries depends on the values of local currencies and inflation. Accordingly, this study aims to identify the sources of exchange rate volatility in Iraq for the annual time series from 1990-2021, using the (NARDL) approach. The results of the study varied in their short and long impact and their positive and negative values on the exchange rate. Among the results of the study was found that increasing foreign interest rates in the long term and the short term leads to a decrease in the value of the local currency, unlike local interest rates in the short term, which led to a rise in the value of the local currency. In addition to the recommendations recommended by the study, the most prominent of which is the need to limit the powers related to the exchange rate to the Central Bank of Iraq and non-interference by other parties in its work, and the need to diversify sources of income and revenues and not to rely on oil revenues that are subject to fluctuations in the global market rising and falling from time to time

The research aims to estimate the effectiveness of the application of the leadership clause and determine the extent of its application by the ISO9001:2015 standard in the Northern State Cement Company/ Badoush Expansion Cement Factory, and to analyze the strengths and weaknesses of the leadership process within it by the quality management system, given the analysis of the contradictions and challenges in applying the leadership clause by According to the ISO 9001:2015. The research included the theoretical background of the subject (the concept of quality, the international standard ISO 9001:2015, and the concept of leadership) and the research methodology, conclusions, and recommendations. The results showed that the company continuously supports the Quality Committee and tries to achieve consistency between the company's strategic direction and quality objectives, in addition to seeking to provide all available resources for quality management. The conclusion showed that adopting quality practices and preparing for the international standard (ISO 9001:2015) in the company has a significant impact on the understanding and readiness of employees and management to implement this global standard. Based on these conclusions, the most important recommendations are to emphasize continuous communication with trainees after the end of training courses, evaluate daily performance, and increase documentation

Foreign exchange reserves are one of the variables that play an effective role in the national economy of any country. It is one of the tools used to achieve economic stability, whether by achieving balance in the balance of payments or controlling the exchange rate. Many countries have sought to form huge international reserves and properly control their quantities and maintain optimal levels of them, to keep the national economy away from external shocks and fulfill international obligations. Therefore, the research aims to measure the impact of some macroeconomic variables represented by (inflation rate, budget deficit, trade balance, money supply, exchange rate, external debt, gross domestic product) on the size of foreign exchange reserves in Iraq for the period (2000-2022). The research was based on the hypothesis that some macroeconomic variables have a significant impact on the size of foreign exchange reserves in Iraq. To demonstrate this, the standard method of the autoregressive deceleration model for lags (ARDL) was used. The research reached several conclusions, including the significance and consistency of the relationship for most of the independent variables included in the standard model, except the inflation variable, in addition to the high value of the coefficient of determination (R2) for the model, which reached 98%. In light of this, the research presented a set of proposals related to the research

The research aims to study the impact of Knowledge Absorptive Capacity represented by (knowledge acquisition, knowledge absorption, knowledge transformation, and knowledge exploitation) in Organizational Brilliance represented by (Leadership Brilliance, Cognitive Brilliance, Service Brilliance, and Technological Brilliance) through the Moderating role of the Bologna Process, and Analyze the Relationship Between them at the University of Zakho. A descriptive analytical approach was used, and an electronic questionnaire form (Google Form) was adopted to collect data, and the final number of respondents was (103) from faculty members at the University of Zakho. The research hypotheses were tested using the (SPSS Version25) program. One of the most important results of the research is the impact of Knowledge Absorptive Capacity on achieving Organizational Brilliance. It also showed the lack of improvement in the influential relationship of Knowledge Absorptive Capacity in achieving Organizational Brilliance through the Moderating Role of the Bologna Process at the level of the overall indicator, which means that the more the University of Zakho adopts Knowledge Absorptive Capacity, the greater the opportunity to achieve higher levels of Organizational Brilliance, and without the Bologna Process. Based on the results, several proposals were presented, the most important of which is that Zakho University must rely on the capacity to absorb knowledge in its Dimensions and apply it in reality effectively to achieve organizational brilliance and adapt to environmental pressures and variables.

This study aims to improve the human resource planning process of implementing the strategic planning dimensions, addressing the reality of implementation in the workplace and thus revealing the nature of the link and the impact between the two. According to the idea (Abdullah, 2019, 36), research has influenced the five dimensions of strategic planning, i.e (Vision, mission, goals, strategies, and policies) and how directly it affects the improvement of the human resources planning process in state universities, including the University of Mosul, because of the importance and specificity in the context of many political and economic factors, playing an important role in shaping the vision, message, and university objectives, and for this purpose, the research problem is expressed as an intellectual question that includes field dimensions, that is, whether there is a clear understanding of the strategic programming role of the persons concerned in the organization in developing human resource planning? A series of experiments and analyses were adopted using statistical methods, the analytical explanatory method, and the survey form was used to collect data from the primary source. The research community was represented by an example of the managers and collaborators of the University of Mosul's Department of Human Resources, and in fact, the study achieved one of the most important findings, including the possibility that the student university would take into account the size of the strategic plan and the dimensions it included as a contribution. Improve the human resource planning process in terms of the degree of direct impact of the independent variable and its effect on the connected variable.

This study aims to improve the human resource planning process of implementing the strategic planning dimensions, addressing the reality of implementation in the workplace and thus revealing the nature of the link and the impact between the two. According to the idea (Abdullah, 2019, 36), research has influenced the five dimensions of strategic planning, i.e. (Vision, mission, goals, strategies, and policies) and how directly it affects the improvement of the human resources planning process in state universities, including the University of Mosul, because of the importance and specificity in the context of many political and economic factors, playing an important role in shaping the vision, message, and university objectives, and for this purpose, the research problem is expressed as an intellectual question that includes field dimensions, that is, whether there is a clear understanding of the strategic programming role of the persons concerned in the organization in developing human resource planning? A series of experiments and analyses were adopted using statistical methods, the analytical explanatory method and the survey form was used to collect data from the primary source. The research community was represented by an example of the managers and collaborators of the University of Mosul's Department of Human Resources, and in fact, the study achieved one of the most important findings, including the possibility that the student university would take into account the size of the strategic plan and the dimensions it included as a contribution. Improve the human resource planning process in terms of the degree of direct impact of the independent variable and its effect on the connected variable.

The main objective of the research was to identify the sources of human resource capabilities and the extent of their impact on enhancing the quality of banking service and to present several proposals that contribute to explaining the effects between the two research variables. Based on that, the research problem was represented in the following question: (Is there a statistically significant effect for the dimensions of the research? Capabilities of the human resource in enhancing the quality of banking service?), and to determine the opinions of the individuals surveyed, the research relied on the descriptive and analytical approach in dealing with theoretical and field data of the branches of the bank investigated. Several scientific research tools were used in the field side of the research to reach the desired results, including questionnaires as the main tool for collecting data on the practical side of the research. (234) questionnaires were distributed to individuals working in the branches of the Rafidain Bank/Ninawa, and from them (220) questionnaires were valid for analysis with a response rate of (95%). A number of statistical methods were used to deal with the primary data, to analyze the questionnaire items, and test the research hypotheses according to the data that was processed through the statistical program (SPSS.V26). The research produced several results, including the presence of A positive, statistically significant effect of the dimensions of human resource capabilities in enhancing the quality of banking service at the branches of the investigated bank

The study aimed to know the impact of economic determinants on the financial performance represented by: return on assets, for a sample of banks listed on the Iraq Stock Exchange for a period extending from 2005-2021. The research sample included (10) commercial banks, and the research problem was that the economic determinants affect Economic activity in general, which is reflected in a decline in performance indicators of economic units, and financial performance in particular . To achieve the goal of the study and explain the relationship between the variables, the descriptive analytical as well as the standard approach was used based on referring to cross-sectional time series data through the use of the program (EViews 12), which is represented by descriptive statistics for variables and autoregressive analysis of distributed lag time (ARDL), and then testing the correlation. Linearity between the independent variable and dependent variables to show the relationship of influence . The most important results that the research reached in analyzing and measuring the impact of economic determinants on financial performance indicators were the existence of a positive long-term positive relationship between the money supply, the gross domestic product, ,interest rate ,and financial perform , and the absence of a long-term relationship between inflation ,exchange rate and financial perform. The research recommends using these results and economic analyses. To guide decision-makers in the future development and improvements of economic policies.

The purpose of research is to identify the degree to which human resources training contributes to supporting continuous improvement programs, as employees constitute the basis for the successes achieved by contemporary organizations, so it is necessary to train important resources. As for supporting continuous improvement programs, they constitute one of the indicators of success in their ability to invest Their resources in the best possible way and adapt to changes that, in its environment variables, so the importance of research is highlighted in trying to provide a set of solutions the problems under investigation in this field. The research problem is also that there is a clear deficiency in the importance of employing this practice in enhancing support for the organization's continuous improvement programs. The descriptive-analytical method in the applied aspect of the research, as the questionnaire was adopted as the main tool for collecting research data, which was prepared based on the ideas of several previous standards, and it was distributed to a sample whose lists included (189) individuals working in the General Company for Iraqi Vegetable Oils. The moral programs (SPSS-V23) were used to enter and analyze the research data. The moral tools used in the analysis resulted in a set of results that confirmed the existence of a significant correlation and influence between the investigated variables, based on which the main and subsidiary hypotheses from which the research began were accepted, and accordingly, it was concluded. The researcher stated that the researched organization pays clear attention to how to benefit from human resources training in strengthening support for its continuous improvement programs, and therefore recommended the necessity of examining the experiences of developed countries in the field under study and trying to employ results of experiences in researched organizations

The current research examines the administrative communication system as the independent variable, represented by (reducing distances, speed and accuracy, cost reduction, and transferability), and its role in reducing risks in tourism markets for several hotel organizations in Baghdad Governorate. The research sample consisted of (62) individuals, including department heads, unit managers, and employees. To achieve the research objectives, a descriptive-analytical method was used for data collection and analysis, along with hypothesis testing. A questionnaire was employed as a tool to gather data and information related to the research variables, consisting of (40) items. After analyzing the data using the Statistical Package for the Social Sciences (SPSS), the research concluded with several findings and recommendations, the most important of which are the results of analyzing the impact relationships between the research dimensions and their variables. The use of the administrative communication system dimensions by the organizations in the research sample significantly affects the reduction of risks in tourism markets, both at the overall level and at the individual dimension level. Additionally, organizational and marketing leaders in hotel organizations must pay attention to the challenges they face, as these must be addressed within risk avoidance patterns. They should make bold decisions to steer clear of risks and invest all available material and human resources to reduce environmental uncertainty and enhance the organization's position in tourism markets

If the reality of the business environment testifies to the antagonism of bilateral and multilateral competition, and suffers from trade conflicts and economic wars, countries and business organizations must arm themselves with economic intelligence as one of the most important tools to confront these incidents, and since economic intelligence from the perspective of the educational process is an interdisciplinary composition that combines a number of scientific fields and disciplines, it requires the existence of an educational program in the higher educational institution to graduate the qualified human actor (resource?!) in the field of economic intelligence, and on this the study was determined, and accordingly it addressed its overall question with its formula: How to design an educational program in the field of economic intelligence? Thus, the main objective was: Creating an educational program that meets the cognitive and skill needs in economic intelligence. Through the inductive approach in forming the theoretical framework, and the formative constructivist approach in designing the proposed educational program, the study reached several results, the most important of which are: Proving the national strategic importance of establishing an educational program in economic intelligence in Saudi universities. As well as the design of an educational program in economic intelligence.

While CEOs play a central role in nonprofit organizations (NPOs), their influence has been relatively underexplored in research. This study takes a significant step toward addressing this gap by examining the impact of CEOs’ personal and human capital characteristics on the performance of Yemeni NPOs, with a focus on the interactive effects of human capital attributes. Data were collected using an online survey completed by 322 NPOs, yielding a response rate of 67.50%. Using hierarchical regression analysis, the findings reveal a positive correlation between CEO experience, education, and age, and the performance of NPOs. Moreover, the interactions between CEO experience and education, as well as education and age, further enhance organizational performance. Interestingly, NPOs led by unmarried CEOs were found to perform better than those led by married CEOs. These results align with human capital theory and offer practical insights for making informed decisions when selecting CEOs in the nonprofit sector

The current study aimed to test the factors influencing the intention to adopt an ERP system, the study relied on a set of factors to test the intention of individuals in the researched organization towards adopting ERP derived from the Unified Theory of Acceptance and (Use of Technology) which is the (performance expected, effort expected, social influence, and facilitating conditions) and from the diffusion of innovations (theory) factor (Compatibility) in addition to adopting the (Trust) factor from Related Literature review. Through the field visits of the researcher to the researched organization, he noticed that there is a problem, which is the lack of use of ERP systems, noting that the researched organization has a good technical infrastructure of computers and many systems and software as well as having cadres with experience in the field of information technology, despite all the benefits that These systems provide organizations. The study was based on the analytical descriptive approach, and data was collected from the study sample using the manual questionnaire form, and the random sample consisted of (213) employees of the Qayyarah gas power station, The questionnaire was designed using a five-point Likert scale.
The results showed that there is an effect of expected performance, social influence, and trust on the intention of the study sample individuals. The study suggested working to spread awareness of the importance of adopting and using the organization resource planning system because of its role in improving work performance.

This research investigates the barriers to success women entrepreneurs face in the UAE and aims to design a framework to support their entrepreneurial achievements. Adopting a qualitative approach, the study used purposive sampling to select thirty successful Emirati women entrepreneurs across various sectors. Data were collected through face-to-face, in-depth interviews featuring semi-structured questions, and analyzed using thematic analysis. Key themes emerged, illustrating the challenges and motivators experienced by these entrepreneurs. Women identified personal motivation, unmet job satisfaction, and the perceived benefits of entrepreneurship as major factors driving their success. However, they also reported significant barriers, including a male-dominant cultural environment, limited awareness, and inadequate training opportunities. This study contributes to the limited research on women entrepreneurs in the UAE by providing insights and proposing a framework that policymakers can adopt to foster supportive conditions for women in entrepreneurship.

The research aims to shed light on positive organizational genes and their role in reducing toxic leadership behaviors, considering that positive organizational genes variables contribute to building a supportive, positive and healthy organizational environment capable of reducing the presence of the toxic leader and restricting his practices and directing his behaviors towards positive values, principles and culture within the organization, through a survey of the opinions of a sample of employees in private banks in Baghdad, numbering (100) individuals. The questionnaire was used as a primary tool for collecting data and information, and their answers were analyzed using the statistical program (SPSS) in entering and analyzing data. The most important tools are arithmetic means, standard deviations, factor analysis method and regression equation. The research reached a number of results, the most prominent of which were: Decision quality ranked first among the dimensions, indicating its importance within banks, followed by decision-making rights that would contribute to reducing the practices of the toxic leader. The results also showed agreement among the sample on the dimension of abusive supervision by the toxic leader and the tendencies of some leaders to be aggressive in dealing and frustrating employees. There is a correlation between the dimensions of organizational genes and toxic leadership behaviors. The research recommends: paying attention to enhancing human practices among leaders and considering them an essential part of their evaluation and continuity in positions, as well as working to develop the behavior of working individuals to participate and work and emphasizing the selection of individuals in leadership and administrative positions on ethical and professional foundations and standards to limit the behavior of toxic leaders within banks.