magazine of college Administration&Economics for economic & administration & financial studies

This study investigates the role of legal liability in shaping consumer trust and behavior within Iraq's e-shopping landscape. As e-commerce continues to grow in Iraq, understanding the factors that influence consumer engagement is critical for fostering a secure online shopping environment. The research explores how perceptions of legal protections affect consumer trust and subsequent purchasing behavior. Utilizing a structured questionnaire distributed among Iraqi consumers, the study analyzes responses through various statistical methods, including structural equation modeling. The findings reveal a significant positive relationship between perceived legal liability and consumer trust, which in turn influences purchasing decisions. This study underscores the importance of developing comprehensive legal frameworks to enhance consumer confidence in e-commerce. It offers valuable insights for businesses and policymakers aiming to create a trustworthy online shopping experience, ultimately contributing to the growth of e-commerce in Iraq. The implications of these findings extend to recommendations for tailored marketing strategies and
collaborative efforts to improve consumer awareness of legal protections, fostering a more robust e-shopping ecosystem in the region

The current research aims to identify the levels of human resource flexibility among employees in the Ministry of Higher Education and Scientific Research, the Administrative and Financial Department, as well as to analyze the relationship of influence between human resource flexibility and adaptive performance in the Ministry of Higher Education and Scientific Research. In order to achieve the research objective, the researcher designed a chart that clarifies the nature of the relationship between the research variables. The research also relied on the descriptive analytical approach. In order to verify the research hypotheses, it was applied in the Ministry of Higher Education and Scientific Research to a sample of employees at the upper and middle administrative levels, amounting to (75) individuals. To collect information, a questionnaire was designed, and for the purpose of analyzing the data, each of the tools represented by (arithmetic mean, standard deviation, coefficient of variation, and relative importance) was used. A number of conclusions were reached, the most important of which is that human resource flexibility is a major variable in raising the level of readiness for adaptive performance of employees within the Ministry of Higher Education and Scientific Research. Based on the statistical analysis, the adaptive performance variable obtained results that reflect a high level of consensus among workers about its importance. Therefore, the researcher recommends that the Ministry enhance the flexibility of its human resources by granting authority and paying attention to the human and social aspect, while emphasizing the exchange of experiences and bearing responsibility, so that it can attain the level of maturity for the level of adaptive performance, which will help it take proactive measures and solve problems in innovative ways..
Keywords: - Human Resources Flexibility - Adaptive Performance - Ministry of Higher Education and Scientific Research

This study aims to identify the level of practice of organizational citizenship behavior and discrimination Organizational performance, as well as identify the impact of organizational citizenship behavior across dimensions, namely, (a spirit of tolerance, altruism, civility, awareness of conscience, voluntary participation) in performance excellence Organizational across dimensions, namely, (satisfaction of stakeholders , resource utilization, efficiency of operations, continuous improvement, responsibility towards the local community). The study used the resolution as a way to collect data from all the faculties of the University of Babylon of (18) College and study population included all the deans and heads of academic departments in the college's (88) and Dean Reese section.
The study used statistical methods by statistical program (Spss, 7.20). And reached a number of conclusions fleshed no relationship to the impact of organizational citizenship behavior in Organizational achieve outstanding performance, was presented a number of recommendations including an emphasis on the importance of organizational citizenship behavior in achieving excellence Organizational Performance in the surveyed university faculties

Purpose: This research aims to explore the role of ethical leadership in achieving sustainable performance.
Methodology/Design: The researchers distributed 110 questionnaires at Al-Mustaqbal Private University College, with 86 valid responses analyzed using Smart PLS.
Research Significance: The study holds importance as it addresses a critical service sector in Iraq—higher education—and tackles a practical challenge faced by organizations striving to attain the highest levels of sustainable performance.
Theoretical Findings: The study reveals a knowledge gap regarding the mechanisms for achieving sustainable performance in the examined organization.Practical Findings: The research concludes that the studied college seeks to leverage ethical leadership behaviors to enhance sustainable performance.
Practical Implications: The findings suggest that fostering ethical leadership capabilities can contribute to sustainable performance in both governments and private institutions.
Originality/Value: This research fills a gap in the literature, as few Arab or foreign studies—to the researchers' knowledge—have examined the relationship between these variables within a single hypothetical model.
Keywords: Ethical leadership, sustainable performance, Al-Mustaqbal Private University College.

This study explores the importance of managing banking mood and its impact on the satisfaction of both internal and external customers. It demonstrates that mood is influenced by cultural, psychological, social, political, and cognitive factors, which drive individuals to seek products that fulfill their satisfaction. Employees strive to maintain a positive mood to regulate their professional lives, which in turn affects their behavior as well as that of the customers. The study focuses on the strategies adopted by decision-makers to manage banking mood and create a positive internal environment that reflects on external clients. It is based on a central hypothesis that suggests a significant inverse correlation between banking mood management and contemporary banking behaviors. The researchers utilized a questionnaire based on a five-point Likert scale, distributed to 100 employees in selected Iraqi banks, to measure this relationship
The findings revealed a positive relationship between banking mood and the transformation of contemporary banking behaviors, indicating that mood-related behavioral practices influence banking behavior. The study recommends emphasizing contemporary behaviors that enhance productivity by improving the mood of internal employees to sustain external customer satisfaction.
Keywords: Banking Mood Management, Contemporary Banking Behaviors, Iraqi Banks.
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Time series forecasting is essential in various domains, including finance and meteorology. Traditional models like ARIMA struggle with nonlinear and chaotic data, while machine learning models improve nonlinearity handling but lack sequential awareness. Transformer-based deep learning models have shown superior performance in capturing complex temporal dependencies. This paper compares traditional, machine learning, and deep learning models using synthetic chaotic data (Lorenz system) and real-world meteorological data. Results indicate that Bayesian Transformers outperform other models, achieving the lowest RMSE and MAE while demonstrating robustness against noise. Findings highlight Bayesian Transformers as a promising approach

*جامعة بابل-كلية الادارة والاقتصاد


for nonlinear time series forecasting by integrating uncertainty estimation and long-range dependency modeling.

The research provides a proposed framework for the use of the zero-term automation strategy for the state budget. The optimal allocation of resources in the preparation of the Iraqi federal budget because it does not approve the allocations for activities and projects only after being re-evaluated in terms of efficiency and effectiveness in performance and its relevance to the long-term objectives expected as well as the adoption of the principles of leadership and management The most important conclusions of the research are the possibility of building a modern Iraqi strategy that supports sustainable growth. Resources and face the challenges of the budget by using the method of automation zero because zero budget runs from the principle that a review and comprehensive evaluation of all activities and projects implemented by government agencies and put an end to projects that proved unsuccessful.

The data indicate that the population of Iraq is continuously increasing, reaching 42.24 million people in 2022, with an annual population growth rate of 3.13%. More than half of the population is between the ages of 15 and 65, which enhances Iraq's ability to effectively utilize its human resources. Iraq has the potential to develop and diversify local production, particularly in small and medium-sized industries that do not require significant capital or advanced infrastructure. However, the data also highlight rising unemployment rates in Iraq, which increased from 8.24% in 2009 to 15.6% in 2022. This reflects the inability of various productive sectors to generate the necessary job opportunities. This issue is attributed to the fact thatsmall businesses are often run by their owners due to a lack of funding and limited expansion opportunities, as well as insufficient training and qualification of workers in this sector, in addition to weak marketing capabilities and competition with large businesses.
The main conclusion is that small businesses in Iraq have not been able to reduce unemployment rates or eliminate poverty, reflecting poor performance in this area. The study recommends that the government provide more support to the private sector through increased credit, easier loan procedures, and the implementation of training programs to equip youth for the labor market in order to reduce poverty.

The oil refining industry in Iraq is one of the main pillars of the
national economy, as it plays a pivotal role in meeting the needs of
the local market and enhancing financial revenues. Iraq has huge oil reserves, making it one of the largest oil producers in the world. However, this industry faces multiple challenges, most notably the aging of infrastructure, lack of investment, and the lack of adoption of modern technologies. Oil refineries in Iraq are spread across strategic locations, where crude oil is refined to produce a variety of petroleum derivatives, such as gasoline, diesel, kerosene, and chemical products. The Iraqi government is striving to develop these refineries by introducing advanced technologies and improving production efficiency, with the aim of reducing dependence on importing
terotechnology. The oil refining industry also constitutes a fundamental axis in economic and social policies, as it contributes to
creating job opportunities and promoting sustainable development. Despite the existing challenges, Iraq continues its efforts to develop
this vital sector, emphasizing the importance of oil as a major source of energy and a basic pillar of the national economy.

The economic and technological advancements within business environments, coupled with increasing competition, have driven economic units to adopt modern managerial approaches. This study aims to measure and evaluate quality costs to improve service performance in airports, focusing on the analysis of costs related to prevention, appraisal, internal failure, and external failure, with an application on Baghdad International Airport. Economic units, including airports, face challenges arising from customer pressures, environmental factors, and social changes, leading to a decline in their competitive capabilities. Traditional costing systems are insufficient to address these challenges, highlighting the need for the implementation of modern systems to analyze quality costs effectively. The use of quality cost analysis provides a structured evaluation of the performance of Baghdad International Airport, categorizing quality costs into four main components: prevention, appraisal, internal failure, and external failure. Prevention costs represented the highest
proportion of total quality costs (25.1%), emphasizing the importance of
preventive maintenance and employee training. Meanwhile, internal and external failure costs accounted for a significant share (51.4%), underscoring the necessity for operational process improvements. The study recommends increased investment in employee training to enhance operational efficiency and the adoption of advanced baggage tracking systems, such as RFID technology, to improve service quality and minimize associated costs.
Keywords: Quality Costs, Internal Failure, External Failure.

Financial inclusion policy is a pivotal factor in enhancing tax revenues. By integrating more individuals and companies into the economic system, enhancing financial awareness, and improving tax efficiency, countries can increase their tax revenues in a sustainable and effective manner. Therefore, the current research aims to clarify the role played by financial inclusion in expanding financial services and including excluded groups that do not benefit from financial and banking services, and expanding investment projects, which leads to improving tax revenues. An applied study in the Iraqi Stock Exchange included a sample of banks
represented by (Bank of Baghdad, Mansour Bank, Gulf Bank, Trade Bank of Iraq) for the period from (2018-2021). The study concluded that the financial inclusion policy contributes to improving financial services and facilitating access to them. The
rate of tax evasion can be reduced. This enhances the state's ability to collect due taxes, which contributes to significantly increasing its revenues. Keywords: Financial inclusion, tax revenue, Iraqi commercial banks

The aim of the research is to develop the university’s control system using a proposed path for the sustainability strategy based on development indicators and dimensions. In order to become part of the university’s strategy and to achieve value for stakeholders. The research problem lies in the weakness of the oversight system in Iraqi private universities; the theoretical aspect was based on the inductive approach.
Through statistical analysis of the survey list, the research concluded that the university supports the proposed path through developing university oversight systems and integrating the university’s strategy with the sustainable development strategy.
The most important recommendations were to form committees in each university and with other Iraqi private universities to adopt the topic of sustainability through the proposed path.
Opening Words: Sustainable Development, Control Systems, Proposed Path

The research aims to measure the fluctuations in global oil prices for the period (2012-2023), measure and analyze the evaluation of banking performance through the (Bankometer) model and its importance, and measure the impact of oil price fluctuations in evaluating banking performance through the (Bankometer) model. The research problem was represented by delving into a number of the following questions: Do commercial banks suffer from problems in their banking performance? Commercial banks are directly affected by oil price fluctuations. Is there an impact of oil price fluctuations on evaluating banking performance according to the Bankometer model? Financial ratios were relied upon to measure the Bankometer model, and a number of conclusions were reached, including the results of the statistical analysis that oil price fluctuations have a significant impact on the Bankometer model for all banks in the research sample during the period (2012-2023). The research results showed that the Iraqi Investment Bank achieved the highest percentage of the explanatory power coefficient, which amounted to (R²=0.52), and explains about (0.52) of the changes in the dependent variable (S-Score). As for the remaining percentage, which amounted to (0.48), it is due to other factors that were not included in the estimatedmodel. The significance of the estimated relationship was also shown through the (F) test. A set of recommendations were built on the conclusions, including analyzing market data and predicting oil prices through advanced economic models to estimate financial risks, and using scenario simulation to conduct scenario analysis to evaluate how price changes affect banking performance, granting loans to companies operating in the oil and gas sector at times Fluctuations, the ability of these companies to repay loans could be affected, requiring commercial banks to re-evaluate the risks.

The research dealt with two variables to form its intellectual framework, namely (smart organization and strategic supremacy), as the researcher touched the directorate’s need to devise methods that employ the dimensions of the smart organization in order to develop and understand the work of strategic supremacy. As the research started from a problem expressed by a number of questions, which is represented by the question about the impact of the smart organization in achieving the strategic supremacy of the Directorate?. What is the awareness of the directorate’s employees the field of research of the importance of the smart organization and strategic supremacy? The research aims to reveal the correlation and influence relations between the dimensions of the smart organization and strategic supremacy. The research was conducted on a sample of (77) people, represented by the senior administrative leaders in the General Directorate of Education in the Holy Karbala Governorate, using the questionnaire as the main tool for the research, and statistical parametric tools were used in analyzing and processing data and information, by adopting the ready-made statistical program ( SPSS.V. 25), and the research adopted the existing research method and dimensional analysis, and the research reached a set of conclusions, including proving its hypotheses.
Key Words: The Smart Organization, Strategic Supremacy.

The current research aims to reveal the nature of the relationship that can be achieved by regulatory genes in enhancing organizational commitment, and the researcher relied on the descriptive analytical approach to describe the problem and analyze it after collecting data and information about it. The questionnaire was used as a research tool, and it included (30) items and was distributed to the intended research sample of (91) respondents, which were limited to (assistant general manager, department manager, assistant department manager, division official), from which (89) questionnaires were retrieved valid for analysis, and to analyze the data, the researcher used the statistical program (SPSS V.26). A number of statistical methods were used, namely: confirmatory factor analysis (alpha coefficient - Cronbach),Kolmogorov-Smirnov test, measures of central tendency and measures of dispersion (weighted arithmetic mean and standard deviation), simple correlation coefficient (Pearson), simple linear regression coefficient. The research reached a set of conclusions, the most important of which is that regulatory genes have a positive moral effect in enhancing organizational commitment. In addition, it concluded that there is a clear weakness regarding the concepts of the research variables by the sample members, as the results of the statistical analysis showed that their answers came in moderate percentages.
Keywords: Organizational Genes, Organizational Commitment, Almustaqbal University.