Tikrit Journal of Administrative and Economic Sciences

The study aimed to determine the extent of the impact of strategies for enhancing cybersecurity on customer confidence and the performance of Iraqi banks. The descriptive analytical approach was used, and the questionnaire was adopted as a tool for collecting information and was distributed to the study population of 450 workers in Iraqi banks. The study sample amounted to 407 workers. In Iraqi banks, the data was analyzed using the statistical analysis program SPSS Ver.25. The researcher reached the following results: There is a significant impact of cybersecurity enhancement strategies on customer confidence and the performance of Iraqi banks. There is a significant impact of cybersecurity enhancement strategies on customer confidence in Iraqi banks. There is a significant impact of cybersecurity enhancement strategies on the performance of Iraqi banks. The researcher recommended a number of recommendations, the most prominent of which are: developing the necessary infrastructure to enhance cybersecurity in Iraqi banks, employing human competencies capable of dealing with cyberattacks that affect the performance of banks.

Healthcare services consume significant natural resources and generate huge amounts of waste and pollution, making sustainability a vital challenge for hospitals. This study focuses on sustainable hospital management by integrating green practices based on the triple bottom line principles: environmental, social, and economic. Using public hospitals in Iraq as a case study, the research explores management awareness of sustainability, eco-innovation, and the challenges associated with green initiatives.
The study aims to understand patients’ awareness and expectations of sustainability and assess their willingness to financially support green healthcare services. The study included a questionnaire directed to 132 patients, with 98 valid responses analyzed using quantitative methodologies (PLS-SEM). The results showed high awareness among patients and strong expectations that hospitals would adopt environmentally friendly practices. Patients also expressed their willingness to financially support these initiatives based on their trust in the hospitals’ commitment to quality and sustainability.
The study highlights the opportunity for hospitals to improve sustainability by reducing resource consumption and operational costs, while meeting patients’ expectations for innovative and sustainable healthcare. It also calls for educating stakeholders, including hospital managers and policy makers, about sustainable management, while developing comprehensive strategies to align operations with environmental standards and promote a culture of green care in Iraq.

The research aims to identify, describe and diagnose the dimensions of enlightened leadership represented by (role model, developer, servant, changer, visionary, communicator) at the University of Mosul at the level of scientific and humanities colleges and the extent to which these dimensions are adopted. After reviewing a group of studies and literature, theoretical concepts were written and the model and hypotheses were built. Depending on the dimensions of enlightened leadership.
The research adopted the descriptive analytical method, which is one of the most important and most common scientific research methods in presenting and discussing data. The questionnaire was adopted as a main tool for collecting data and information about the research problem. The teachers at the University of Mosul in both scientific and humanities specializations, who numbered (425) individuals, were targeted and were used. Many statistical tools and methods (frequencies, percentages, arithmetic mean, standard deviation) were used through the statistical programs SPSS V.26 and Amos V.24 to achieve the research objectives, including (determining the extent to which the administration of the investigated university adopted the exclusion of enlightened leadership and the extent of variation in that. The most important findings of the research were (the results of describing and diagnosing the dimensions of enlightened leadership show that the general average of the answers of the individuals surveyed was in the positive direction, with the exception of the adaptive dimension, the interest in it by the respondents was very little, which indicates the interest of the members of the study sample in the variable of enlightened leadership at the researched university.

The study aimed at determining the extent to which the strategic map reflects organizational creativity at Al-Hadbaa Co. for Food Industries Ltd. in Mosul. The strategic map (the independent variable) has been adopted and expressed in terms of the following four dimensions: (financial perspective, customer perspective, internal operations perspective, learning and growth perspective) along with organizational creativity (the dependent variable) which was expressed in two basic dimensions as follows: structural creativity which is subdivided into (exploiting and exploring creative capabilities) and contextual creativity, which is divided into (the ability to align and adapt). The study also adopted the descriptive analytical approach in processing the collected data. A questionnaire form has been used as being a basic tool for collecting data and information and was distributed among a purposed sample that included (100) individuals working in the company under consideration. (93) questionnaire forms were retrieved and were valid for analysis by (93%), then the collected data were analyzed using the statistical program (SPSS V. 26), The current study has attained a set of conclusions, the most important of which are: a positive significant correlation has been found between the strategic map and organizational creativity as well as the presence of a significant effect between the strategic map on organizational creativity. Based on these conclusions, several proposals were presented, the most important of which is the need for senior management to embody the strategic map, employing and transferring it to the working individuals, as it represents the desirable path to reach the goals.

The study aimed to identify the impact of critical success factors for implementing the ERP system in enhancing strategic implementation. The study population was represented by employees working in the Nineveh Governorate Projects Department. The study was applied to a sample of employees working in the researched department, numbering (203) employees. The study used the questionnaire as a primary tool for collecting data. The study sought to test a set of main and sub-hypotheses to demonstrate the nature of the relationship of influence between the main study variables and their sub-dimensions, in a manner consistent with the study objectives and hypothetical plan. The study adopted the descriptive analytical approach, and for the purpose of processing the data, ready-made statistical programs were used, including (SPSS.V26) and (AMOS.V25). The study reached a number of results, the most prominent of which is the existence of a significant impact of ERP combined on strategic implementation combined, which indicates that organizations that invest in ERP systems are more capable of completing the strategic implementation process effectively.

This study aims to conduct an analysis of the administrative literature of the main study variables represented by organizational excellence and knowledge management practice with the aim of crystallizing new concepts and presenting paths in the researched field. The study community was represented by the employees of the General Directorate of Salah al-Din Education, which is one of the directorates affiliated with the Iraqi Ministry of Education, numbering (615). A random (intentional) sample of (235) individuals was drawn from it. The study adopted the descriptive analytical approach by adopting a questionnaire about the study variables and distributing it to the research sample in the researched city. Descriptive statistical methods (arithmetic mean, standard deviation, relative importance) and inferential statistical methods (regression coefficient, goodness of fit test) were used using statistical programs (SPSS.Ve.26) and (AMOS Ve.24). The study concluded that adopting an integrated methodology for knowledge management contributes significantly to improving institutional performance, and is an essential element for achieving organizational excellence in the directorate.

As a result of the large size of the company, the multiplicity of its activities, and the increase in various challenges, it has become difficult for the company to manage its business through traditional systems due to rapid changes in the environment. Therefore, there is an urgent need for a new system through which business can be managed in a constantly changing environment and the increasingly strong competition between companies. Our industrial companies must understand and interact with them in order to improve the industrial efficiency of the system. Among these systems are the fragmented manufacturing systems. Through what has been presented, the current study sought to identify the extent to which the fragmented manufacturing system can be applied. The study was applied in the Northern Refineries Company / Baiji. The checklist was used as a research tool, as the researcher relied on taking a sample of the company's managers, engineers, and technicians. 200 inspection forms were distributed, 185 were retrieved, and 161 forms were valid for analysis, with a response rate of 81.5%. These answers represent the approved sample to represent the extent to which the fragmented manufacturing system can be applied in the Northern Refineries Company / Baiji. The statistical analysis included relying on the validity coefficient and Cronbach's alpha coefficient to test the validity and reliability of the checklist and using the statistical program (SPSS Ver.22), the statistical program (AMOS Ver.20) and the (Excel) system. Then, based on the results of the statistical analysis, a set of conclusions were reached: There is a total availability level for the phrases of the dimension (flexibility, scalability, modularity, low cost, adaptability) within the fragmented manufacturing system in the Northern Refineries Company/Baiji according to the answers of the sample members, with the level of availability of the phrases varying within all dimensions as well as within one dimension. The most important proposals are to follow up, develop and update the manufacturing systems to modern systems that are in line with the changing environment, especially in light of the rapid development and change in order to survive in the competitive market.

The study aims to measure and analyze the impact of the market exchange rate on the Iraqi trade balance, relying on time limits represented by the period (2004 - 2022), by using the (ARDL) model in the short term, and the speed of adjustment in the long term by specifying the (ECM) model used to know Error correction parameter for the deviation of the market exchange rate by one unit, and its effect on the return of the Iraqi trade balance to balance in the long term. The one-sidedness of Iraqi exports, with the dominance of crude oil exports on this side, versus the presence of diversification in the Iraqi trade balance through Iraq’s reliance on various imports produced abroad, has led to an imbalance in the entry and exit of foreign currencies with the presence of government and monetary interventions that attempt Directing the local currency in certain directions, so that all of the above is reflected in changes in the market exchange rate of the Iraqi dinar against foreign currencies (especially the US dollar), which caused a difference in the impact on the Iraqi trade balance with the outside world. In order to diagnose this effect, we relied on descriptive and deductive analysis methodology, as well as on standard analysis methodology.
The study concluded that the effect of the market exchange rate on the value of Iraqi exports amounted to 1.26%. The reason for this is the rentier nature of the Iraqi economy. A deviation of the market exchange rate by one unit leads to an export adjustment period of approximately one year. As for the effect of the market exchange rate on the value of imports, it amounted to -2.94%, and this is due to the fact that the decline in the value of the Dinar as a result of raising the exchange rate leads to a decrease in the purchasing power of the Iraqi consumer, which reflects negatively on the local demand for products imported from abroad. The deviation of the market exchange rate by one unit leads to adjusting imports for a period of approximately six years and five months, due to the lack of sufficient flexibility to compensate for the value of imports of foreign commodity products.

The study aims to analyze the impact of water resources on indicators of sustainable agricultural development, through the use of water consumption indicators in different sectors (agricultural, industrial, domestic), in addition to the sustainable agricultural development index represented by the agricultural domestic product. Water resources are one of the basic requirements for life and economic and social development, and are a vital element for the recovery and prosperity of countries. The problem of the study was the deterioration of water resources in Iraq due to the policies of neighboring countries (Iran, Turkey, Syria) and the increasing demand for water as a result of population growth and economic development, and the study used a time series extending from (2000) to (2022), and the study reached a number of conclusions reached using the ARDL model, most notably that increasing water use in the agricultural sector contributes to raising the agricultural GDP by (118,928.9) million dinars in the long term, and the study also provided a group Among the proposals, most notably, the implementation of effective strategies for sustainable water management, including the application of modern and economic irrigation techniques, cooperation with neighboring countries (Turkey and Syria) to regulate water distribution and resolve disputes related to water resources, the development of sustainable agriculture by encouraging the use of drought-resistant crops and harsh climate, the shift towards organic agriculture and sustainable agricultural practices to improve soil quality and increase productivity, increasing investments in the agricultural sector, by providing comprehensive incentives to local and foreign investors to support Development of agricultural projects, improvement of agricultural infrastructure such as roads and logistics for the transport of agricultural products.

The research aims to identify the concept of the role of monetary policy in terms of its objectives, importance and role in influencing the human development index through its variables used in the research represented by the money supply and interest rate, which aims to enhance the human development index, and monetary policy and its impact on various aspects of human development such as health, education and standard of living were analyzed various cash. The results indicated that monetary policy can contribute significantly to improving human development indicators by creating a stable economic environment, promoting investment in social infrastructure, and supporting government programs aimed at raising the level of welfare of citizens. As well as analyzing the trends of the study variables, which included money supply and interest rate and their impact on the human development index based on the annual data for the period (2004-2022), the research has reached a set of conclusions, the most important of which is that the human resource is the real wealth of peoples, as any production process is not without its contribution to it, as well as being a renewable resource that can be developed continuous Iraq ly. The most important investments globally.

The research deals with one of the innovative financial instruments used by financial markets, banks, financial institutions, and many parties in environmentally friendly financing, specifically green bonds. The topic of green bonds for the financial sector has gained prominence due to the importance of financial institutions in economic financing, and the research aims to show the values of green bond issuances at the global level and how these bonds can provide the necessary financing in capital markets. In order to complete the research requirements, a group of global green bond issuances for the period (2007–2023) was chosen as a sample and community for the research, and the results of the analysis showed the high values of green bond issuances globally during the study period. As a result of that, it is mainly used to finance environmentally friendly projects and is considered one of the unconventional tools that have been used since 2007. At the global level, these bonds have contributed to the establishment and development of many projects in various sectors of agriculture, education, health, and power plants. One of the most important conclusions reached by the research is the existence of many restrictions and limitations that affect the ability of banks to move towards issuing green bonds, in addition to the absence of joint initiatives between the banks themselves or between banks and other institutions. The research recommended several recommendations, the most important of which is the necessity of establishing rules and standards by the relevant authorities, exemplified by (the stock market, the central bank, and the Ministry of Environment), to define green bonds or those that qualify as green financing.

This research aims to examine the relationship between liquidity management indicators and financial stability in Iraqi commercial banks listed on the Iraq Stock Exchange from 2016 to 2022. Three private Iraqi banks were selected as a sample for the study: Ashur Investment Bank, Bank of Baghdad, and Iraqi Investment Bank. The research employed financial and statistical analysis to evaluate data extracted from the annual reports of the concerned banks. The study found a significant relationship between liquidity management indicators and financial stability. Some indicators had a strong impact on the financial stability of certain banks, while their effect was weak or nonexistent in others. Based on these findings, several recommendations were made to enhance financial stability and improve liquidity management in Iraqi banks.

The current study seeks to define financial liquidity in banks and its practice to achieve financial recovery after exposure to financial risks and the extent of its impact through its indicators (the cash balance ratio, the legal liquidity ratio, and the employment ratio as an independent variable and the dependent variable with its indicators (return on deposits, debt ratio, and capital solvency). Money, total deposits, capital adequacy of loans, the study set a number of questions, the starting point of which was: What are the methods used by banks to confront risks? And more specifically, what is the level of relationship between financial liquidity indicators and financial recovery indicators in order to find the answer to these questions? Iraqi banks. The study was applied to a sample consisting of (5) banks, using financial data published on the website of the Iraqi Stock Exchange for the period (2011-2020). The study sought to test its main hypotheses related to the correlation and impact relationships between its variables in order to answer the questions that were raised and determine the problem is through it to reach the goals and objectives that the study aspires to achieve through it. The problem through which to reach the goals that the study aspires to reach, including diagnosing the level and role of both financial liquidity and financial recovery in commercial banks, the study sample.

This research aims to find out the possibility of achieving integration between forensic accounting and corporate governance to increase the quality of accounting disclosure, by shedding light on the field of forensic accounting as another field in accounting that has received attention due to cases of fraud and fraud in the business environment and how it can be integrated with corporate governance that It focuses on improving governance and transparency. The electronic questionnaire form was used to analyze the opinions of a sample of academics and auditors working in Sulaymaniyah Governorate, and it was prepared based on a five-point Likert scale to ensure the validity of the research hypotheses that were developed in accordance with the objectives and problem of the research. 65 questionnaires were distributed, and 60 of them were valid for analysis, i.e. 92.3%. The results were analyzed using the statistical program (SPSS). The results indicate that there is a significant effect of using forensic accounting and corporate governance in achieving the quality of accounting disclosure, and the existence of a complementary relationship with There is statistical significance between forensic accounting and corporate governance and their role in achieving the quality of accounting disclosure, at a significance level (0.05), and the research also reached several recommendations, the most important of which are: the necessity of developing cooperation mechanisms between specialists in forensic accounting and practitioners in corporate governance, in addition to adopting regulatory frameworks that support This integration also highlights the importance of training workers in these two fields on the latest methods and techniques to ensure the achievement of common goals.

The Study Aimed to Demonstrate the Impact of Corporate Governance on The Earnings Response Coefficient. To Test This, The Study Examined Data and Reports from A Sample Of 18 Iraqi Companies from Various Sectors (Banking Sector, Industry Sector, Insurance Sector) Listed on The Iraq Stock Exchange by Analyzing the Content of The Financial Reports of These Companies for The Period From 2012-2022 Using The (SPSS) And (AMOS) Programs by Conducting Regression and Correlation Tests to Ensure the Integrity of The Data for Analysis. The Study Concluded That There Is a Higher Level of Earnings Response Coefficient (ERC) In the Insurance Sector Than in The Other Sectors of The Study Sample. The Results Also Showed That There Is a Relationship Between Corporate Governance and Earnings Response Coefficient (ERC). The Study Recommended the Need to Raise Awareness Among Companies About the Importance of Corporate Governance Aspects, And Company Managements Should Take into Account the Different Interests of All Stakeholders in The Company.

This study aims to explore the impact of using contractual budgeting on enhancing financial control in Erbil Governorate, based on the opinions of accountants and auditors. Public funds management is one of the most prominent challenges facing governments in the modern era, and with increasing economic pressures, adopting innovative methods becomes necessary to enhance transparency and control. The study sought to analyze the impact of contractual budgeting on financial control to understand the extent of its contribution to improving public funds management and reducing corruption, in addition to identifying the factors affecting its effectiveness. The research used the descriptive analytical approach with statistical tools such as simple linear regression and standard deviation analysis to measure this impact. The results showed that contractual budgeting enhances transparency and reduces financial corruption, while identifying a set of challenges facing its implementation such as lack of administrative support and the absence of specialized competencies. The study confirmed that contractual budgeting enhances public confidence in government financial management and contributes to financial and economic stability. Based on the results, the study recommends developing institutional competencies through training and improving the legal structure to support this system, in addition to enhancing communication channels with the public to understand the role of contractual budgeting. The study confirms the importance of contractual budgeting as an effective tool in achieving transparency and accountability, which contributes to sustainable development and economic justice in the Kurdistan Region-Iraq.

The purpose of this paper is to importance of economic innovation in achieving economic development in Iraq, and reveal its role in building a society. It also develops a future vision to embrace economic innovation. This study adopted descriptive analytical and measurement approaches, and graphical figures and statistical tables. The research was divided into three topics dealing with the first topic (the theoretical rooting of concepts of economic innovation and economic development), while the second topic (analyzing the reality and challenges of economic innovation in Iraq (. The third topic (Building a future vision of the requirements and mechanisms of response to economic innovation and its impact on economic development) was discussed, and conclusions and recommendations were reached. One of the most important results reached by the researcher is that: Through the study, it was found that Iraq depends mainly on one source, which is oil, which reflects the unilateralism of the Iraqi economy and its rentier tendency. Through measurement, the results show us the ineffectiveness of the relationship between innovation and development indicators and this is the reality of the situation because development and growth in Iraq absolutely depends on revenues. Oil, and is not linked to innovation forces and indicators, and it is clear from the study and the practical aspect that Iraq needs to intensify efforts to support innovation indicators in order to develop them in a way that serves the building of the Iraqi economy.

The representation of data through a Gaussian model allows it to be more flexible, effectively handle distortions, and avoid over-adaptation to the data. This approach helps improve the model's accuracy and understand how outliers impact the accuracy of the distribution parameters estimator.
In this research, a comparison was made between some methods for estimating Gaussian distribution parameters in analyzing the Survival Function using Rank Regression on the dependent variable and then on the independent variable, in addition to the maximum likelihood estimator method in the presence (and absence) of outliers in the distribution data. The mean square error criterion for the estimated parameters and the chi-square goodness-of-fit test were relied upon to compare the three methods through a simulation study for several parameter values and different sample sizes repeated (1000) times, in addition to real data representing the survival time of early breast cancer patients through a program in the MATLAB program designed for this purpose, in addition to the Easy-Fit program. The results of the study showed that the method of maximum likelihood estimators was superior in the absence of outliers in the Gaussian distribution data, while the method of estimating the rank regression on the independent variable was superior in the presence of outliers.