Tikrit Journal of Administrative and Economic Sciences

The aim of the research was to know the relationship of the impact of green productivity strategies in promoting sustainable manufacturing practices in Badoush Cement Factory-Expansion, the researcher relied on the descriptive analytical approach, in addition to many methods and tools to suit the purpose of the research to collect and analyze data, the questionnaire form was used as a main tool in obtaining data and information using the statistical program (AMOS.V23), the research included individuals working in the factory from (experienced and specialized workers) as a research community, numbering (1200) individuals, a purposive sample of them was selected, numbering (291), the questionnaire was distributed to them, (282) questionnaires were recovered, including (5) damaged and unfit for analysis, as the number valid for analysis was (277) questionnaires, all of which were valid for analysis. In light of the research results, the researcher reached many conclusions, the most prominent of which was that green production strategies have an impact on sustainable manufacturing practices in the field under study. In light of these results, the researcher presented a set of recommendations, the most important of which was encouraging the laboratory management to establish partnerships with specialized academic and research organizations to develop modern ideas for production processes in a manner consistent with environmental protection systems.

The study aimed to understand the impact of work quality dimensions on guest satisfaction in several five-star hotels in Baghdad. The importance of the study lies in its exploration of providing integrated services to guests in hotels (Al-Rashid, Al-Mansour, Palestine, Ishtar, Baghdad), and this can only be achieved through several indicators, the most important of which is providing an appropriate quality of work life for employees while understanding the significance of guest satisfaction resulting from their consumption of the provided services. The descriptive analytical method was used to present the literature on the subject in detail. The study problem was formulated with two questions: what is the level of importance of work quality life for employees, and what is its effect on guest satisfaction in the researched organizations? To answer these questions, a questionnaire consisting of 32 questions was prepared and distributed to (general managers, department managers, section heads) with a sample size of 63 from various operational departments. The study concluded with several findings, the nearly all important of which was the presence of correlation between work quality life and guest satisfaction in the research sites.

The study aims to know the extent to which types of marketing vigilance are practiced in the major company investigated in the city of Baghdad, and the extent to which major stores monitor the practice of types of marketing vigilance in order to activate the best levels of outstanding marketing performance. We express this problem with an intellectual question in the text: How effective are the types of marketing vigilance in Supermarkets for research, and adopts a hypothetical selection scheme through which the objectives and hypotheses of the research begin until the descriptive description of the analysis begins. He completed the questionnaire as a main tool in collecting information and data from the hospital for research The data were analyzed using the program(SPSS Ver22, AMOS Ver.20), and conducted a selection of the supermarkets in the city of Baghdad as a field for research, and surveyed their opinions (320) in general. The executive committee in those major research companies, and the research came out with a number of important results for it: The markets studied possess types of marketing vigilance, but to varying degrees. The focus was on obtaining information about applications and customer requirements, measuring their level of satisfaction, and investigating all aspects that affect customer behavior. Calmly monitor competitors' reactions and analyze news information about them, their activities, weaknesses and strengths.

The current study aims to explore the concept of organizational agility and the ability of organizations to adapt to changes in the market, especially since the environmental impacts, emissions, and sediments that have affected the environment, especially since the environment has become among the axes of competition around which the work of organizations that seek to create an environmentally sustainable society revolves around It promotes sustainable manufacturing in a stable environment. The problem of the study stemmed from the challenges faced by industrial organizations, such as depletion of resources and limiting their use Excessive energy consumption, increasing emissions, dust, deposits, waste, strict environmental regulations, and the human quest to achieve a better quality of life, have therefore become necessary to search for manufacturing systems that effectively meet sustainability requirements and contribute to the application of sustainable manufacturing. The study aimed to demonstrate the role of organizational agility in promoting sustainable manufacturing. This was done by surveying the opinions of a sample of individuals working in the Kirkuk Cement Factory. The questionnaire was adopted as a main tool for collecting data, and the study population was represented (a cement factory) in (Kirkuk Governorate) if the number of questionnaires distributed reached 140) questionnaires After sorting and verifying the data, the number of questionnaires suitable for analysis reached (125) questionnaires, and (129) questionnaires were retrieved, including (11) unretrieved questionnaires. The number of questionnaires that were not suitable for analysis was (4), and thus the number of questionnaires suitable for statistical analysis became (125) questionnaires. The current study reached a number of conclusions, the most important of which is that organizational agility is the ability to adapt quickly and effectively to changes in the environment in a way that achieves effectiveness and contributes to achieving sustainable manufacturing that reduces environmental impact. While the study reached a set of proposals, the most important of which was that each of the organizational agility variables affects... With the variable of sustainable manufacturing.

The research aims to test the role of content marketing in enhancing the emotional brand image among a selected sample of customers of the first-class Iraqi hotels studied. In our research, we express the problem with the main question, which is: What is the role of content marketing in enhancing the emotional brand image in the investigated hotels? A hypothetical scheme was adopted. For the study, the objectives and hypotheses of the research were determined. The researchers used the descriptive analytical method, as well as the questionnaire as a main tool in collecting information and data from the field investigated. The Iraqi first-class hotels in the city of Baghdad and Sulaymaniyah were chosen as a field for research, and the opinions of (294) customers of the first-class hotels were surveyed. The first Iraqi survey was conducted, and (240) valid questionnaires were retrieved for statistical analysis. The research came out with a number of results, the most important of which is that the appropriate marketing of the content prepared and broadcast by hotels succeeded in informing customers of everything new about the services provided by those hotels. Because it provides appropriate and continuously updated information to customers 24 hours a day, and helps them find appropriate solutions to the problems they suffer from, In addition to the most important recommendations, which are to pay more attention to the dimensions or elements of content marketing without distinguishing between them, especially the value element of content marketing, to add greater value to the hotel’s personality and identity and distinguish it from competitors, in order to provide customers with more customer value that achieves their retention and ensures the continuity of their dealings with the hotel.

This study aims to clarify the vital role of information technology capabilities in enhancing the success of management information systems at the University of Mosul. In order to achieve the objectives of the current study; A hypothesis chart was designed and a set of hypotheses were developed to test the nature of the relationship between the hypothesized study variables. This study reached a set of conclusions, the most important of which is that information technology capabilities, represented by (infrastructure capabilities, human capabilities, and dynamic capabilities, as well as the information technology relationship capability) have a significant impact on the success of information systems, as these capabilities work to increase the operational efficiency of systems. Information and enhance the success of its implementation, which leads to ensuring its reliability and adaptability. The study recommends the need for the competent authorities at the University of Mosul to pay attention to the information technology infrastructure and develop the skills of its employees, as well as developing information systems that are centered on the beneficiary and meet their needs and expectations in order to ensure the success of administrative information systems at the university.

This study included the following: The study aims to know the role of distance intelligence in enhancing knowledge sharing among employees at the Technical Institute in Hawija. To achieve this goal, the researcher resorted to using the descriptive analytical approach in order to collect and analyze data on the study problem, which was collected using the questionnaire, which represents the main tool of the study. The study community was represented by employees at the Technical Institute of Hawija, numbering (188) employees, as they were all surveyed using the comprehensive sample method. The study reached a set of conclusions, the most prominent of which was that distance intelligence plays a role in achieving knowledge sharing among employees at the researched institute. The study also recommended that the leaders at the institute invest in the high levels of distance intelligence in building a positive social work environment that enhances the skills and capabilities of employees and supports their knowledge sharing.

The research aimed to analyze the role of banking digitization in developing banking operations in the Iraqi banking sector and highlight its expected role in increasing banking profitability, and to demonstrate the extent of its contribution to increasing banking financing allocated for economic development purposes and developing the banking system to keep pace with global financial developments and achieve sustainable development goals. The importance of banking digitization is summarized in that it plays a decisive role in transforming traditional banking systems into modern banking systems that rely on technology that facilitates banking transactions and operations faster and more securely, expands the scope of financial inclusion and drives the wheel of economic growth. The research problem focused on the fact that the faltering and weakness of financing provided by the Iraqi banking sector was reflected in the development of economic projects and the decline in their ability to contribute to the formation of the gross domestic product. Therefore, the National Strategy for Bank Lending in Iraq (2024-2029) sought to set a goal of increasing credit granted to the private sector by 4% of the non-oil GDP and paying special attention to small, micro and medium enterprises by increasing the credit granted to them by 3% of the non-oil GDP. The research reached a set of conclusions, the most important of which was that the percentage of contribution of banking services to the GDP.

The research aimed to identify the economic impact of changes in the exchange rate of the Iraqi dinar on economic exposure, using time series data for the Iraqi economy during the period (2004 - 2022). The research used the descriptive analytical method, in addition to the standard approach by building a number of standard models such as (Cointegrating: FMOLS, DOLS, and CCR). The research reached a number of results, including that the exchange rate has a positive (direct) effect on both (economic exposure and the ratio of exports to GDP), and the research also concluded that the exchange rate has a negative (inverse) effect on both (The ratio of imports to GDP and the ratio of non-oil exports to GDP). Based on the results of the research, the research suggested the necessity of continuing the flotation policy because of its impact on stimulating non-oil exports and reducing unnecessary imports, and working to diversify and expand the local production base to meet internal and external demand and needs in accordance with quality conditions.

The study aims to know the impact of renewable energy in achieving sustainable development and increasing awareness of the need to rationalize the consumption of traditional energy sources (fossil energy) to provide an opportunity for future generations to benefit from them. The study was based on the hypothesis that renewable energy has a major role in achieving sustainable development in Japan through the direct relationship between renewable energy and sustainable development indicators. Hence, we addressed in the study renewable energy and sustainable development and the role of renewable energy in sustainable development in Japan. The results of the study showed that the production and consumption of renewable energy directly affects the per capita share of the gross domestic product and the per capita share of carbon dioxide emissions, while it has an inverse effect on the unemployment rate in Japan. Therefore, the study recommends the need to enact laws and issue legislation that would encourage investment and production in the field of renewable energy and establish specialized centers in the field of renewable energy to qualify capable cadres and skills in the field of renewable energy technology instead of importing it.

The research aims to analyze the impact of fiscal policy tools on the general index of the Iraq Stock Exchange and how the shocks to which fiscal policy was exposed can affect the general index of the Iraq Stock Exchange, as financial markets are an important source in providing local financing. A tool works to employ surplus funds from economic units and direct them towards productive economic activities to play a role in achieving economic growth. In order to prove the research hypothesis, the time series (2004-2022) was used to measure the impact of fiscal policy shocks on the general index of the Iraq Stock Exchange using the non-linear autoregressive distributed lag (NARDL) model. The study concluded that there is a weak impact of fiscal policy tools on the general index of the Iraq Stock Exchange, as both (oil revenues and external debt) affected the general index, while there was no impact for other revenues. The response of the general index to negative shocks for each of (public expenditures, tax revenues, and internal debt) was also clarified. The study recommended the need to diversify the sources of public revenues in order to mitigate the severity of fluctuations to which fiscal policy is exposed, which may be negatively reflected. On the general index of the market, since the financial policy in Iraq depends on one source of financing (the oil sector) in addition to developing the Iraqi financial market to serve the national economy by increasing investment awareness among individuals and local and foreign investors with the aim of attracting foreign capital that works to advance the reality of the Iraqi economy.

This research aims to measure and analyze certain financial indicators and their impact on financial sustainability, as measured by the Z-SCORE, in selected banks. The main issue arises from the question of how financial indicators affect financial sustainability measured by the Z-SCORE. Descriptive and financial analysis methods were used in this research, with the study population encompassing the banking sector in Iraq, and the research sample limited to several private banks in the country.
The research results showed that the studied banks with financial sustainability are more resilient to financial challenges. Descriptive and financial analysis was used to examine these indicators. Among the main conclusions, the research highlighted that achieving a balance between profitability and liquidity goals plays a crucial role in achieving financial sustainability.
The research emphasized the importance for banks to achieve an effective balance between profitability and liquidity goals to ensure financial sustainability. This can be achieved by taking necessary measures to adopt balanced monetary and liquidity policies that ensure meeting financial obligations without affecting the bank's profitability, and by implementing risk management strategies that help enhance financial sustainability and achieve sustainable growth.

This study aims to examine the role of financial analysis in enhancing the elements of financial strategies within Iraqi industrial companies, focusing on performance evaluation and cash flow determination as its core components. The study analyzed the impact of diversification within the industrial sector on the adopted financial strategies. It relied on performance evaluation and improvement of cash flow levels as key elements of financial strategies in industrial companies. The study covered the period from 2016 to 2020 and included a sample of three private industrial companies. The findings reveal that financial analysis plays a crucial role in enhancing the effectiveness of financial strategies, assisting companies in addressing financial challenges. Furthermore, the study concluded that employing modern trends in financial analysis significantly contributes to the development of effective financial strategies, enhancing companies' ability to evaluate their financial performance and determine cash flows optimally.

Climate change is one of the most pressing issues in our modern era, which has a significant impact, so that it has dominated many political discussions during the past thirty years, the research aims to clarify the nature of carbon accounting by reviewing a brief history of the development of carbon accounting and clarifying the role of sustainability standards in the banking sector and the greenhouse gas standard in financial institutions in directing banks to apply carbon accounting to reduce or reduce carbon emissions, and the research also aimed to identify the level of Accounting disclosure in a sample of commercial banks listed on the Iraq Stock Exchange As the checklist was relied upon to assess the reality of disclosure of the disclosed data After reviewing the financial reports and sustainability reports published by a number of commercial banks in Iraq, the research found that banks' disclosure of carbon emissions and its environmental contributions and the volume of financing and green investment helps in increasing the effectiveness of the bank's policies and strategies and rationalizing investment and financing decisions, commercial banks contribute significantly to reducing of carbon emissions and environmental pollution by reducing the volume of financing and investment in environmentally unfriendly projects and companies. The research also recommends that banks apply the global standard for reporting carbon emissions because of its importance in determining emissions financed by banks through investments or loans provided by the bank in environmentally friendly projects and raising awareness of the importance of applying carbon accounting and its role in improving the Iraqi environment, the Iraqi economy and banks by creating new opportunities for green investment, such as investing in clean energy such as generating electricity from wind and solar energy.

The aim of this research is to identify the effect of accounting disclosure of sustainability information on information asymmetry, as the research community is represented by all banks listed on the Iraq Stock Exchange, and the research sample was 10 banks for the period (2012, 2021), where the dependent variable was measured through the analysts' prediction model and both the descriptive and analytical approaches were relied upon, as the descriptive approach was used for the purpose of building the theoretical framework of the research, while the analytical approach was used to examine the annual reports of a sample of commercial banks listed on the Iraq Stock Exchange in order to test the research hypotheses.
A simple linear regression equation was used to reach the results, and one of the most important results reached by the research is that there is an inverse relationship between the two variables, as the more disclosure of sustainability information contributes to reducing information asymmetry, and the researchers recommended the need to pay sufficient attention to sustainability indicators, especially those in which there is a deficiency in disclosure levels.

The research aims to analyze the impact of digital transformation on the security of electronic accounting information systems in Iraqi banks by studying how these systems adapt to technological developments, as the research field represents the banking sector in Iraq. A questionnaire distributed to a group of accountants and auditors was used, and the SPSS program was used to reach the results. The most important result reached by the researcher is the existence of a moral and positive impact, which means the possibility of estimating the security of electronic accounting information through digital transformation, and its availability in banks, the research field, will have a positive impact by raising the level of security of electronic accounting information. The most important recommendation recommended by the researcher is that the management of organizations should adopt digital transformation technologies, such as (block chain technology, artificial intelligence technology, biotechnology) due to their major role in improving, facilitating and protecting the security of accounting information.

The aim of the research is to show the extent of the impact of the International Financial Reporting Standard IFRS17 on the transparency of financial reports in the Iraqi environment. To achieve the research objective, the research included a sample consisting of two types of communities to study this field, the first of which is professional and the other is academic. The first type is represented by the professional community with all accountants and auditors working in Iraqi insurance companies, the number of which is 20 companies, while the second type of community is represented by all academics in accounting specializations within Iraqi universities, the number of which is 42 individuals. The researcher relied in his study on a sample from both communities, as 2 forms were distributed to each company from the insurance company for those who are accountants and auditors, so that the number of distributed forms was 40 forms, while 42 forms were distributed to all academics with accounting specializations in Iraqi universities. The number of forms retrieved and valid for analysis from insurance companies was 25 forms, and from academics 27 forms, so that the number of forms retrieved and valid for analysis was 52 forms, which represents the research sample, with a recovery rate of 63.4%, and the research found a positive relationship between the International Financial Reporting Standard IFRS17 and the transparency of financial reports.

This study aims to show the factors that cause traffic accidents. In this study, some factors have been identified as the reasons for Road Traffic Incidents, it searched for a correlation between several sociodemographic factors and the number of accidents, including gender, age. On the other hand, Factor analysis is used to refer to the identification of dependent variables consisting of Speed, Poor roads, Alcoholic beverages, Trucks out of town, type of vehicle, Failure to comply with traffic laws, driving at night, driving in the fog, Use of mobile phones by drivers, Driver fatigue, Failure to obey a stop sign or red light, Temporary obstacle, Street racing, and Construction site. A questionnaire was used in this research to collect data. 231 Erbil City residents of both genders answered the survey at random. Using the Bartlett's test of sphericity and the Kaiser-Meyer-Olkin (KMO) of sphericity, we confirmed the sample's suitability for factor analysis. This research provides important conclusions for traffic accident control by identifying the most important factors that lead to loss of life and property. These factors have a direct impact on the social and economic conditions of the community.