AL Ghary Journal of Economic and Administrative Sciences

Purpose: Through this study, the researcher seeks to appear the impact of banking diversification as an independent variable in financial soundness as a dependent variable and determine the type of relationship between them, as asset diversification and income diversification were used as indicators to measure banking diversification in the current study, and the indicators of the global classification system (CAMEL) were relied upon to measure financial soundness, which are as follows: (capital adequacy, asset quality, management efficiency, profitability, liquidity).
Methodology / Design: The study adopted the inferential approach that allows the researcher to identify the problem and then collect and analyze the relevant data, and in order to achieve the objectives of the study and answer its questions, a sample of commercial banks was tested, including (18) commercial banks listed on the Iraq Stock Exchange for the period (2012-2021), using the financial reports data published on the website of the Iraq Stock Exchange by using the financial indicators and statistical methods as multiple regression analysis. In addition to normal distribution, unit root test for investigating the stability of time series, and using the statistical program (EViews-12) in order to data processing and extraction of financial and statistical results.
Conclusion: The study concluded a set of conclusions, the most prominent of which was, banks can use diversification, whether income diversification or asset diversification, in order to enhance financial soundness, as the study empirically proved that banking diversification affects financial soundness indicators positively, as well as that is commercial banks can benefit from the bank diversification in proving the level of financial soundness indicators. The study recommend that the commercial banks must have banks diversification policy whether through approach of assets diversification or income diversification. In addition to the necessity that the diversification be relied upon scientific and studied fundamentals and the ratios that can through it proving the financial soundness.

Purpose: The purpose of this research is to define the state of strategic risk denial in organizations in general, how it occurs, and to attempt to apply this concept to one of the most important government institutions in the Najaf Governorate (the Governorate Reconstruction Authority). It also attempts to examine whether its impact is evident in the organization's organizational decline (if it is experiencing decline). This is because the work of the Reconstruction Authority faces strategic risks and their relationship with making important strategic decisions regarding preparing project budgets, the availability of necessary funding, and how to implement vital projects that represent the governorate's infrastructure, which constitutes the true face of the governorate's development due to its religious, scientific, cultural, historical, heritage, and political significance.
Design - Methodology - Introduction: A structured questionnaire was conducted to collect data from employees of the Najaf Governorate Reconstruction Authority. Our current study population comprised (110) employees who have direct contact with senior management.
Contribution/Value: This research contributes, as an attempt to contribute, to revealing the role of strategic risk denial as a means of avoiding organizational decline.
Conclusion: The study reached important conclusions that demonstrate the importance of the relationship between strategic risk denial and organizational decline, and its strengthening.
Value - Originality: This study introduces a new term, "strategic risk denial," which in itself represents significant value to the management and strategy literature and its relationship to organizational decline.

This paper explores the integration of machine learning techniques in econometric analysis, emphasizing the transformative impact on economic research. The study highlights three key applications: predictive modeling, causal inference, and text mining. It illustrates how deep learning models, like neural networks, improve forecasting accuracy by capturing complex patterns in time series data. In causal analysis, machine learning techniques such as random forests and generalized random forests enhance estimation of treatment effects, enabling robust policy evaluation. Additionally, text mining and sentiment analysis unlock insights from unstructured data, including financial news and social media, providing real-time economic indicators and aiding in risk assessment. The paper also discusses challenges associated with model interpretability, data quality, and overfitting, recommending future research to focus on hybrid models that combine traditional econometrics and machine learning approaches. The findings suggest that interdisciplinary collaboration between economists and data scientists will be crucial for advancing economic analysis and translating machine learning innovations into practical economic insights.

Through the continuous pursuit of new energy sources that are less polluting.
Therefore,countries seek to establish energy diplomatic relations,through international agreements among countries producing and consuming energy sources.
Energy diplomacy helps achieving balance in the global energy balance, as the importance of the research is evident in that economic diplomacy constitutes a special case that is responsible for securing appropriate external conditions for energy supplies at the global and local levels, and showing the fact that economic energy work depends on several factors, some of which are internal and external, requiring economic diplomacy.

There are shortcomings in the initiatives and strategies related to the distribution of bank financing to the various productive economic sectors in Iraq, and despite the provision of government and private banks with financing that aims to bridge the financing deficit for the economic sectors, this financing did not achieve the desired goal in achieving sustainable economic development, which is due to the lack of proper application of development plans and the lack of required cooperation between state institutions that deal with strategic plans and initiatives related to economic development.
The absence of a clear-cut strategy to develop detailed plans with regard to the distribution of development bank credit to the various economic sectors. The result is the lack and loss of economic development opportunities through the failure to exploit the financial allocations for initiatives to support the various economic sectors. Thus, there is a deficiency in the income-generating projects that provide the general federal budget with the necessary funds for the continuity of sustainable financing.

The current research aims to test the effect of contextual leadership intelligence, whose dimensions included (tacit knowledge, 3D- Thinking, Synchronicity) and strategic ambidexterity, whose dimensions included (exploration opportunities, exploiting opportunities) in reducing organizational inertia, whose dimensions included (insight inertia, work inertia, psychological inertia). The research adopts a descriptive-analytical methodology and selects the Ministry of Water Resources as the field of study. It is applied to a purposive sample of 102 senior administrative leaders with decision-making authority in the ministry’s departments, bodies, and centers, included (General Manager, Assistant General Manager, Department Manager). Notably, the demographic analysis of the research sample was omitted as it was not included in the statistical analysis. The research utilized a questionnaire as a data collection tool, and the data were analyzed using the statistical package (SPSS, Amos V.23), relying on a set of reputable statistical methods in the analysis, the most important of which are (normal distribution test, confirmatory factor analysis, arithmetic mean, standard deviation, coefficient of variation , correlation, simple regression, multiple regression). The research concluded with several findings, the most significant being that the researched organization suffers from organizational inertia, whether in (insight inertia, work inertia, psychological inertia), and that contextual leadership intelligence and strategic ambidexterity have a negative correlation and impact on organizational inertia. The key recommendations emphasize the importance of the researched organization investing in contextual leadership intelligence and strategic ambidexterity due to their crucial and fundamental role in reducing organizational inertia and achieving strategic success.

The current research aims to gain a better understanding of the role that a set of ethical supply chain practices can play in ensuring the achievement of sustainable consumption in the service sector, specifically in the large shopping malls of the Kurdistan Region of Iraq. To achieve this goal, the quantitative method was chosen to collect data by preparing a structured questionnaire that has already been tested, and then sending it to the executive cadres via the Internet, and (51) valid responses were received for statistical analysis by filling out the questionnaire. The results of the research confirmed that ethical supply chain practices play a crucial role in ensuring the achievement of sustainable consumption. Based on the results, the researchers recommended that in order for the management of the studied shopping malls to succeed in ensuring the achievement of sustainable consumption, serious attention should be paid to ethical supply chain practices and given priority as a very vital cost center to develop and improve the ability to adapt and change in the face of sustainable challenges that any service system may face.

The research aims to determine the role played by Strategic Entrepreneurshipin organizational excellence, as the research focuses on (a sample of lecturers in the College of Administration and Economics, University of Kufa), therefore Strategic Entrepreneurshipis considered one of the basic elements for achieving organizational excellence. By adopting innovative entrepreneurial strategies, organizations can achieve sustainable growth to distinguish themselves from their competitors. Therefore, (the research sample) suffers from a weakness in adopting Strategic Entrepreneurshipin order to distinguish themselves and excel in their work. Accordingly, the research problem was formulated as follows: (The role of Strategic Entrepreneurshipaffects the organizational brilliance in the College of Administration and Economics/University of Kufa), and in order to extract some of the trends specific to the research problem, a hypothetical research plan was formed to accommodate its variables, and in light of it, the research hypotheses were developed, as the questionnaire was used as a tool for collecting data and the forms were subjected to statistical analysis using the statistical program SPSS V.26, where the researchers directly distributed (120) questionnaires to a random sample of lecturers at the College of Administration and Economics, University of Kufa, and after (116) questionnaires were retrieved, it was found that the number of questionnaires valid for statistical analysis reached (112) questionnaires with a response rate of (96%). This is a sufficient number based on the statistical table (Krejcie, 1970: 608), which indicates that since the community is 140 individuals, the sufficient number to represent this community is at least 108 individuals. The research concluded that there is a relationship between Strategic Entrepreneurshipand organizational excellence. The research summarized several recommendations, the most important of which is the necessity for the college to encourage the building of partnerships and alliances that support innovation and present creative ideas, and the necessity of using flexibility in confronting the changes occurring in the educational environment.

The research aims to identify the role of COBIT2019 through its five dimensions of (guidance, evaluation and control, harmonization, planning and organization, construction, acquisition and implementation, delivery, service and support, monitoring, evaluation and assessment) in enhancing the effectiveness of internal control and identifying differences of statistical significance according to the variables of the study ( COBIT2019 framework as an independent variable and the effectiveness of internal control as a dependent variable). In order to achieve the objectives of this study, a questionnaire was designed to address the relationship between the COBIT2019 framework and the effectiveness of internal control in accordance with the five areas (dimensions) of COBIT2019 and its impact on the principles of integrated COSO (17). The questionnaire was distributed to internal auditors of the Internal Control and Audit Division and it division staff in the branches of the General Company for the Distribution of Petroleum Products to five provinces, which represents one of the bodies of this company (The Middle Euphrates Organization for the Distribution of Petroleum Products) in a survey of their opinions. The resolution included two axes (sixty words). . The most notable conclusion of the study is that there is a moral impact of the independent variable ( COBIT 2019 framework) on the adopted variable (the effectiveness of internal control). A positive and statistically significant relationship between the five dimensions of the COBIT framework and the effectiveness of internal control (COSO integrated principles). In the light of these results, the study made a number of recommendations, the most important of which are: the adoption of governance standards and the establishment of their rules in oil companies for the purpose of increasing their capacity and effectiveness, and spreading information awareness of the culture of IT governance with its standards of transparency, accountability and participation that are reflected in the upgrading of the performance and efficiency of these companies, the adoption of the COBIT2019 framework in Iraqi public oil companies in general and a distribution company for petroleum products in particular as a mechanism for IT governance and its impact in enhancing the effectiveness of internal control.

The study aimed to build models through which we can measure some indicators of the digital economy in both Iraq and Algeria for the period (2003-2022) by relying on four variables: the number of fixed band subscriptions, fixed broadband subscriptions, individuals who use the Internet, and mobile phone subscriptions. To demonstrate their impact on economic growth represented by (GDP), the study used the inductive approach to determine the indicators of the digital economy and placed these variables on one of the standard models (Data Panel) to determine the impact of these variables.
The study found, after comparing the three models and choosing the Pooled OLS regressionl, that there was a positive effect on (GDP) for the two indicators of mobile phone subscriptions and fixed broadband subscriptions, while there was a negative relationship for each of the indicators of individuals using the Internet, the number of fixed-line phone subscriptions, and Then it is possible to explain this negative relationship by saying that both Iraq and Algeria lag behind the rest of the other countries in these two indicators as a result of incorrect use or the absence of a real digital economy managed by an electronic government that aims to transform the economy from a traditional economy to a digital economy.

The research seeks to demonstrate the extent of the impact of financial digitization in supporting and enhancing the quality of banking services by working to develop training programs to enhance digital skills among employees, as the research community represented the Iraqi banking sector, while the research sample was represented by the Trade Bank of Iraq. The research also used the descriptive approach method, as (70) questionnaires were distributed among the bank's employees and customers, as the research aimed to make a comparison between the opinions of employees working in the bank and its customers regarding the services provided by the bank, and the time period was represented by the year 2024. The statistical program (SPSS) was used to test the relationship between the research variables, and one of the most important conclusions reached by the research is the existence of a strong relationship of influence and association between financial digitization and the quality of banking services. Therefore, the research recommended the need to intensify work with technological and digital techniques in providing banking services that would contribute to enhancing the bank's competitive advantage and maximizing its profits.

The research aims to demonstrate the impact of the dimensions of customer experience, mental, emotional and sensory on the variable factor of customer happiness, which consists of the dimensions: service, satisfaction and the mediating factor - strategic planning. In addition to the requirements for the success of the dimensions of customer experience and their impact on customer happiness, to be a complete study to know the importance of the variables in this study. In order to achieve the objectives of the research, which focuses on the impact of customer experience on customer happiness. The methodology used in this study is the experimental method, where the hypotheses are put forward that the researcher works to reach. And the emphasis on identifying the problem in customer happiness and providing the required needs, through successful strategic planning, and there are (7) hypotheses that were studied in this study, and the place of study was the workers in the Diwaniyah Fencing Factory, a specific sample of workers in the Diwaniyah Weaving Factory was used, in order to obtain positive results that are worked on and applied in the performance of organizations. After testing the research sample and distributing (142) questionnaires, (138) questionnaires were obtained, i.e. a recovery rate of (98%) for the workers in the Diwaniyah Textile Factory. In this study, through the work carried out by the researcher, which consisted of a number of conclusions, the most important of which is the existence of a positive correlation between the dimensions of customer experience, customer happiness and strategic planning, amounting to (7) positive hypotheses. Here, the researcher used the statistical analysis SPSS and SmartPLS 4 and the Likert scale 5. The study results were positive through the conclusions and recommendations that were reached

Through the current study, we seek to present and analyze the relationship between two variables of great importance to organizations in general and specifically the field under study for their effective role in the success of organizations and their achievement of advanced positions in terms of competition and development necessary for the continuity of organizations and their superiority over current organizations. These variables are represented by the sustainable marketing mix and sustainable manufacturing to stand on their role in the success of the field under study.
The problem of the study was that many industrial organizations did not pay attention to the field relationship between these two variables. Among these organizations was the company under study in Duhok Governorate. We relied on the questionnaire as the main tool for collecting data and information, in addition to field visits, direct observation, and conducting interviews with the top of the organizational pyramid in the company under study. The study reached positive results about the relationship between the two variables and their dimensions, so that these results would be scientific foundations for presenting many conclusions, the most important of which is the existence of an integrated relationship between both the sustainable marketing mix and sustainable manufacturing through the integration of their dimensions and their contribution to the success of the company and its distinction from its competitors. The study also presented many suggestions and implementation mechanisms to serve the field under study and similar organizations. Implementation mechanism: Develop a comprehensive strategic plan that aims to integrate the dimensions of the sustainable marketing mix with the dimensions of sustainable manufacturing, ensuring integration between them to enhance the company’s objectives and raise its competitiveness. This plan also ensures the effective implementation of the study results, which contributes to strengthening the company’s position in the market and maintaining a sustainable leadership position in the long term.

This research aims to explore the nature of the relationship between economic intelligence, through its dimensions which include strategic awareness, strategic information security, influence policy, and competitive advantage, encompassing dimensions of cost, flexibility, quality, competition, delivery, and creativity. The research problem has been identified through a set of questions focused on the nature of the relationship between the research variables, indicating the potential benefits of the dimensions of economic intelligence in achieving competitive advantage at the Kufa Cement Factory. To achieve this goal, a hypothetical framework has been established that includes two main hypotheses related to testing the correlation and impact between the research variables. To verify the validity of these hypotheses, all of them underwent multiple tests to ensure their accuracy. The importance of the research lies in the significance of the studied variables (economic intelligence and competitive advantage), as it is expected that these variables will contribute to improving organizational performance, thereby enhancing their ability to compete in the field of economic intelligence. This requires acting intelligently, seizing opportunities, acquiring information, and interacting within and outside the work environment, which contributes to the stability of the organization and the achievement of its future strategic goals.

The aim of the study was to identify the impact of the army personnel working in Iraq. What is the effect of effect of feedback on hospital-affiliated heights? The applied entity in the field of applied sciences in hospitals to reachthe comprehensive management required in the field of work. The results of the study showed that the random li mit was 1.003. : While the significant level reached reached 0.000. The study recommended the higher membership of the concepts and principles of the principles of comprehensive management in the laboratories of the hospitals of the Diwaniyah Governorate Center.

The topic of the study focuses on addressing the structural imbalances of the Iraqi economy for the period from 2003-2018. This topic is one of the most important topics that require treatment and by addressing it, the problems that the economy suffers from, especially the Iraqi economy, will be solved, which is represented by a noticeable deterioration as a result of the weak economic diversification of the country and the increase in the degree of exposure. Economic, as well as the control of Iraq's foreign trade on oil, meaning its dependence on the unilateral economy, as well as the size of the country's external debt. The significant decrease in the degree of economic diversification led to negative effects on all components of the Iraqi economic structure, and consequently the scarcity of local commodity products and the weakness of the local market in meeting demand.
internal, which opens the doors to external markets meaning its dependence on the unilateral economy, as well as the size of the country's external debt. The significant decrease in the degree of economic diversification led to negative effects on all components of the Iraqi economic structure, and consequently the scarcity of local commodity products and the weakness of the local market in meeting demand internal, which opens the doors to external markets certified.

Iraq's oil production is a critical component of its economy and a major contributor to global oil markets. As of recent data, the country produces approximately 4 million barrels per day (bpd), having adjusted its output to align with OPEC+ regulations. Historically, Iraq's production has fluctuated, influenced by internal factors like infrastructure development, political challenges, and global agreements. Over the period from 1992 to 2022, Iraq's oil production has demonstrated significant growth, with occasional dips during periods of conflict or global market adjustments. The country possesses vast reserves and has consistently worked on expanding its production capacity through partnerships and investments in key oil fields ELA HOMEPAGE.The analysis is based on comparison between the Elman Neural Network before and after using wavelete transform to interpret the data. This study investigates the application of wavelet transforms in optimizing model performance, focusing specifically on reducing the mean square error (MSE). The analysis employed Daubechies wavelets at levels 1 and 2, with results demonstrating that the level 2 Daubechies wavelet outperformed others in minimizing MSE. The findings underscore the efficacy of wavelet transforms, particularly level 2 Daubechies, in enhancing the predictive accuracy of the model. These results highlight the significance of wavelet-based approaches in achieving improved performance metrics.

The research aims to measure the impact of foreign exchange reserves on the stability of the exchange rate in the Iraqi economy and to clarify the relationship between them, during the period 2004 - 2023 and in order to verify the research hypothesis and using standard methods, where standard models were built according to annual data. The research found a long-term relationship (co-integration) between the independent and dependent variables, according to the joint integration model (ARDL), and using the standard method, it became clear that the relationship between the independent variable FER, which expresses foreign exchange reserves, and the exchange rate variable ER is a direct relationship, i.e. if foreign reserves increase by (1%), the ER variable increases by (.0036951) of that percentage and the opposite occurs in the case of a decrease, assuming that other factors affecting the model are constant. Based on these results, the study recommends that the monetary authority should re-manage and direct foreign reserves in a way that ensures the development of appropriate exchange rate policies and systems that enable the building of the economy, because reserves provide a buffer in times of economic crises, especially for developing countries such as Iraq

The current research aims to identify and analyze the impact of the decision-making process in a safe work environment within the oil sector. The descriptive analytical approach was adopted to define the conceptual theoretical framework and research variables, followed by analyzing the impact relationship between the dependent and independent variables.
The researchers used a questionnaire as a tool to collect primary data from a research sample of 282 individuals drawn from the research population, represented by employees in the oil sector. The SPSS program (version 24) was used to perform the required statistical analyses, such as calculating frequencies, mean values, and standard deviations for the dimensions of the research variables, as well as testing the research hypotheses using Pearson correlation coefficient and simple regression analysis. The research concluded with several findings, including a statistically significant correlation and impact relationship between the research variables and their dimensions in the oil sector, from the perspective of its workforce in Najaf Al-Ashraf. This supports the validity of the research hypotheses.

The current research sought to reveal the reflection of regulatory DNA in achieving organizational identification by applying it to all teaching staff at Nawroz University in Duhok City, With a total of (75) lecturers, Where their opinions were intentionally surveyed after excluding administrative and academic leaders, using a questionnaire prepared for this purpose, the number of valid questionnaires for analysis reached (68), To reach the desired results of the research, the researcher adopted the descriptive survey method as the research design to carry out analysis and test the research hypotheses using the statistical software (SPSS V.27). Several statistical indicators were relied upon, forming the basis for presenting and discussing the results of the field framework. The research concluded with a set of findings. Among the findings was the presence of positive, statistically significant correlations between regulatory DNA and organizational identification at both the overall level and the level of dimensions. Additionally, the dimensions of regulatory DNA, individually and collectively, significantly impact organizational identification. Finally, recommendations were proposed, emphasizing the need for the investigated university to reconsider its approach to interactions with its teaching staff. Additionally, the study concluded with the limitations of the current research with a number of titles for future research that serves the organizational field

The current research aims to study liquidity indicators, namely (current ratio, employment ratio, and legal reserve ratio), and their relationship with financial performance. The following financial performance indicators were utilized: (net profit margin, return on assets, and return on equity). The research also explores the concept of liquidity and its indicators, the concept of financial performance and its indicators, and the use of profitability as a measure to assess financial performance. The descriptive approach was employed to analyze the financial data of Iraqi banks listed on the Iraq Stock Exchange during the period (2014-2023), specifically for Bank of Baghdad and Middle East Bank. The results revealed a relationship between liquidity indicators and financial performance. The availability of liquidity supports financial performance, while a decline in liquidity exerts pressure on profitability. Middle East Bank outperformed in terms of current and employment ratios and maintaining a legal cash reserve to mitigate liquidity risks, compared to Bank of Baghdad, which maintains a lower cash reserve. This exposes Bank of Baghdad to liquidity risks, such as the potential withdrawal of deposits by clients. In contrast, Middle East Bank's adequate cash reserve protects it from such risks.
However, Bank of Baghdad excelled in profitability metrics, achieving higher (net profit margin, return on assets, and return on equity) ratios. This indicates that Bank of Baghdad is more efficient in managing its assets compared to Middle East Bank

The aim of the research was to test the impact of big data on improving the quality of accounting information, through designing a questionnaire tool, which the researcher distributed to employees in banks listed in the Iraq Stock Exchange. The results of big financial data also appeared to have a fundamental impact on the quality of accounting information, due to the large volume of data enjoyed by big data, which provides a greater opportunity to obtain information of quality and appropriateness for decision-making processes. The researcher recommends that the quality of accounting information is an important part of making sound financial decisions. The results of accounting data quickly improved by providing insights, greater accuracy and longer time. Through clear implementation, economic units can enjoy big data and increase the quality of accounting information and thus performance in general.

The basic objective of this study is to explore the role of comprehensive safety management on employee satisfaction in Mass Global Energy Ltd. The main problem is the internal obstacles that MASS employees in the Kurdistan Region constantly face, which significantly affects their satisfaction in their workplace. Descriptive analysis method was used to analyze and critique the data and describe the relationship of variables. The study was conducted on Mass Global Energy Ltd., which measures the production of electricity from liquefied petroleum gas. For data collection, questionnaire form was used and 52 forms were distributed. The study population consisted of (41) employees of Mass, who responded to the forms in a completed form. IBM SPSS Amos 26 statistics was used for data analysis and results. The results include having a direct and significant relationship between comprehensive safety management and employee satisfaction. Variable associations of comprehensive safety management also had a positive effect on employee performance. Finally, several important recommendations have been made to address some of the management problems, especially the implementation of the research findings in the Kurdistan Region. For the first time, these two variables are being worked together in a study at Mass Global Energy Ltd. in the Kurdistan Region.

The current research aimed to test the extent of the impact of organizational vigilance on the quality of digital transformation among Zain employees. The research was conducted on a sample of (152) employees in the company and the dimensions of organizational vigilance included (interest in facing failure, reluctance to simplify explanations, commitment to flexibility, sensitivity to processes, respect for expertise) and the dimensions of the quality of digital transformation include (administrative dimension, technical dimension, behavioral dimension) and the data was collected using a survey list that was distributed to the sample, and the most important findings of the research that the respondent company has great ability to innovate and develop questions The research also provided a number of recommendations that the respondent company can benefit from the impact of organizational vigilance on the quality of digital transformation. It is necessary to focus on the quality of digital transformation by implementing specialized training programs aimed at encouraging digital transformation and developing innovative solutions to the organizational issues of the respondent company, using statistical methods including arithmetic means, correlation and regression coefficients

This study examines the effect of banking liquidity on profitability in five commercial banks listed on the Iraq Stock Exchange over the period 2016–2023. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE), while liquidity indicators include the Current Ratio (CR), Loan-to-Deposit Ratio (LDR), Deposit-to-Asset Ratio (DTA), and Cash Balance (CASH_BAL). The study employs a descriptive-analytical approach and utilizes panel data analysis through (EViews 10) software. Various statistical techniques are applied, including descriptive statistics, correlation analysis, and the Generalized Least Squares (GLS) model with Cross-Section SUR weights. The findings reveal that CR has a negative impact on both ROA and ROE, LDR positively affects profitability, while DTA and CASH_BAL exhibit a negative influence. Based on these findings, the study recommends enhancing liquidity management to balance financial stability and profitability, optimizing loan portfolios while mitigating credit risk, and ensuring efficient utilization of deposits in productive investments. The study highlights the critical role of effective liquidity management in enhancing the profitability of commercial banks, underscoring the need for well-structured financial strategies to achieve sustainable growth.

The research aims to explore the role of artificial intelligence in improving risk management in telecommunications companies in the city of Najaf. A descriptive-analytical approach was used to study and analyze available data on the use of artificial intelligence in telecommunications companies, with a focus on the integration of technologies and risk management. Various data collection tools, such as questionnaires, were employed in the targeted companies, and data were analyzed using statistical tools like SPSS. The study population consisted of managers, department heads, and accountants working at Zain Telecommunications Company in Najaf. A purposive sample of 50 individuals was selected from the study population, and the questionnaire was distributed to them after being reviewed and validated. A total of 40 valid questionnaires were retrieved for statistical analysis. Among the key findings: Artificial intelligence provides advanced tools for risk management, enhancing companies' ability to predict future events and handle them more effectively. It also plays a major role in improving risk management by increasing efficiency and reducing costs. There is a strong, positive, and statistically significant correlation between artificial intelligence and risk management at a significance level of 5%. Among the key recommendations: Specialized training programs should be provided for employees in telecommunications companies on artificial intelligence technologies, particularly in the fields of data analysis and risk management.

The purpose of the study is to know the relationships of influence between employee narcissism and high performance of human resources for a sample of employees in the Maysan Governorate Health Department, the questionnaire was used as a primary tool in collecting information about the study sample of (130) individuals represented by employees in the Maysan Governorate Health Department, Many conclusions were reached , the most prominent of which is the existence of a significant impact relationship between employee narcissism and high human resources performance at the study level , it also presented recommendations , the most important of which was the need to focus on spreading awareness about the narcissism of employees in the organization under study and all organizations

The research seeks to study and analyze the repercussions and effects of economic openness in terms of the flow of goods and services and the movement of capital between countries and its clear repercussions on the structure of the Iraqi balance of payments linked to economic transactions between countries within a specific period, as well as the development of international transactions within exports and imports, specifically at the level of the Iraqi economy. The repercussions of economic openness on the structure of the Iraqi balance of payments highlight the importance of the research. The research also aims to study the concept and effects of economic openness and its repercussions on the balance of payments in Iraq. The most prominent results reached by the research are that there is great importance for economic openness towards the Iraqi balance of payments, which contributes to increasing economic growth rates that have been positively reflected towards the Iraqi balance of payments.

This research aims to highlight the role of Value Added Tax (VAT) in enhancing tax revenues in both Egypt and Saudi Arabia, based on the premise that VAT is an important financial tool for achieving public resources and ensuring financial sustainability. The research discusses the concept of VAT, its application mechanisms, and compares its impact on the economy in both Egypt and Saudi Arabia. Additionally, it examines the challenges faced in implementing this tax and evaluates its effectiveness in ensuring tax justice and promoting tax compliance culture. This study relies on a comparative analytical approach by examining financial data and relevant tax legislation. The research concludes with a set of recommendations aimed at improving the efficiency of the tax system and strengthening its role in supporting economic development

Iraq today is going through great challenges that have led to the spread of many corruption phenomena in its various forms, which have negatively impacted institutional performance and the efficiency of implementing development programs in public and private institutions. The weak application of professional standards in filling positions and the weakness of procedures for implementing cooperation and coordination between public institutions and the relevant authorities in the fight against corruption, and that identifying these challenges through which a real anti-corruption reform is directed and achieving the desired goals for sustainable development in Iraq according to the proposed mechanisms to complete the institutional reform process, in There are a number of conclusions, the most important of which is the weakness of institutions concerned with development plans and their follow-up, their poor performance in achieving sustainable development goals, and the lack of knowledge in the developments that aim to achieve sustainable development in Iraq. Through activating the role of the Integrity and Judiciary Commission in holding each of the Corruption and bribery from the smallest employee to senior officials are seriously and severely dealt with in order to curb the phenomenon of corruption in all institutions, which are the building blocks for the path of sustainable development.

The research aims to demonstrate the role of the sustainable balanced scorecard in improving the strategic performance of banks. The importance of the research is highlighted in providing a framework for applying the balanced scorecard. The Bank of Baghdad was selected as a sample for the research for the period 2019 and 2020. A set of indicators and measures were used for the financial dimension, customer satisfaction, learning and growth, environmental and societal methods, and multiple. The most important conclusions were reached. The study showed that the implementation of the sustainable balanced scorecard by the Bank of Baghdad led to improving the effectiveness of strategic performance by integrating financial and non-financial aspects into the evaluation process.

This study aimed to identify the role of organizational communication in achieving institutional success in the Medical City in Baghdad Governorate. To achieve the study objectives, a questionnaire was distributed to Medical City employees, which included (28) statements distributed across four dimensions. A descriptive approach was used to suit the study requirements. The sample included 250 employees from the population. The sample was randomly selected. Statistical methods were used, including frequencies, percentages, a correlation matrix, regression coefficients, and structural modeling. This study yielded the following results: There is a high level of organizational communication and knowledge management in the Medical City of Baghdad. Knowledge management also plays a positive role in enhancing the impact of effective communication on achieving institutional success, as knowledge management relies heavily on an organization's ability to collect, store, and disseminate knowledge effectively, which enhances the efficiency of operations, decision-making, and success.

Ito drive in organizations health she has role effective in Improving the services provided, and upgraded to match the variables of the modern era. she is it helps design a vision for the health care system, plan health human resources, and identify challenges in providing care health. so the current study aims to analyze how thought leader customer frustration towards health care providers. In achieving this goal, the study relied on the descriptive analytical approach. one of the most important conclusions reached by the current study is: that attention to the dimensions of leader ship intellectual, innovation, cooperation, leadership business, organized learning was high, where most of the respondents' answers to most of the paragraphs agreed, and this indicates the strength of interest in intellectual leadership and its dimensions in Al-Qasim general hospital in babil governorate. as the study recommended a set of points, the most important of which are: Providing and creating a positive organizational culture based on friendliness and respect among health care providers, which reflects positively on their performance in achieving organizational goals. in general and to reduce customer frustration in particular.

Education and learning occupies the heart position in the societal system of the knowledge economy, and it assumes the necessity of interaction with other community systems without exception, so that the individual and society acquire the ability to automatically adapt and self-correct with the amount of highly dynamic economic and social variables that characterized the era of the knowledge economy. Education, especially in its pre-university form, brings a range of benefits to both individuals and societies. It equips children with skills that enable them to be more productive later in life, leading to higher incomes and the possibility of breaking out of cycles of chronic poverty.
Despite the decades that the country has faced and the resulting many problems and challenges and the consequent destruction and almost complete collapse of the Iraqi economy and its infrastructure, there is hope and optimism about the possibility of overcoming this dark stage through Iraq’s success in its relentless pursuit to build a sector Pre-university education, and the research aims to clarify the basic role of pre-university education and its importance in the transformation of the knowledge economy and achieving sustainable development, and to evaluate Finland’s experience to find out the failure stations, which occurred in it and the success stations, which it achieved in the field of pre-university education, as well as aiming to identify challenges And the opportunities facing the Iraqi economy and its endeavor to develop the pre-university education sector as an important indicator of the knowledge economy to achieve its sustainable development.
Accordingly, the research reached a number of conclusions, the most important of which is that the weak percentage of allocations to the education sector and the educational process in the federal public budgets, as well as the weakness of indicators of the knowledge economy in Iraq, expressed in the absence of global knowledge reports since its issuance in (2017) and until (2020). ), and then its poor performance in the report of the year (2021), especially in the pre-university education index, indicates the continued deterioration in the educational process and the failure of Iraq to benefit from the capabilities, material resources and human energies as other countries did, especially Finland, which means that it lags behind the knowledge trail. and development alike unless this is remedied by the government and the relevant ministries.