Journal of Baghdad College of Economic sciences University

The research aims to build clear perceptions about the level of impact of marketing deception in protecting consumer rights. The research was tested in five large retail markets in Baghdad and was applied to a sample consisting of (275) individuals representing a sample of the research community. The questionnaire was adopted as a tool for collecting data and information for the research, in addition to statistical tools and methods for extracting results. Including the statistical program (Excel.v.2013, Spss-v.25). To analyze the data and use the Pearson coefficient to test the research hypotheses, the research reached a set of conclusions, the most important of which was that a significant number of people do not have knowledge of their rights and how to protect them, and thus they may be exposed to marketing deceptive practices. The research recommended the need to strive to enhance consumer knowledge through the media, programs, seminars, and bulletins to contribute to raising awareness to reduce these negative practices.

The study aimed to determine the nature of the correlational relationships and the influential trends between the study variables represented by dynamic capabilities (as an independent variable) and open innovation strategies (as a dependent variable). The Iraqi private pharmaceutical companies were chosen as a field for the study, and the study population was represented by: (12) companies operating in the industrial sector. The study sample included (251) pharmaceutical administrative leaders. The questionnaire was distributed to them as a main tool for collecting data with the aim of measuring the study variables and their dimensions. The data was analyzed to extract the results using the ready-made statistical software (SPSS V.26) (Amos. V24), and accordingly Based on the results of describing and diagnosing the study variables and their dimensions, and testing the correlation and influence relationships between these variables and their sub-dimensions, and according to the directions of the hypothetical plan of the study, I reached a number of results, the most important of which is the presence of statistically significant effects of dynamic capabilities in enhancing open innovation strategies in the private Iraqi pharmaceutical companies

Continuous improvement budget, is built on the basis of the philosophy that improvements, whatever they are, constitute an impact that enables economic units to become leaders in the market, as continuous improvement includes improving the business environment of processes, people, materials, and production methods, as well as the process of Its success is achieved with the support of senior management. In order to support senior management in implementing this budget, it was necessary to prepare estimated budgets amended with the improvements that will be implemented in the future and in a manner consistent with continuous improvement. These budgets are prepared based on the specific improvement percentages for production and the percentage for reducing production, and these percentages are determined based on the opinions of workers in the company. The economic unit and the goals set by senior management, meaning that these ratios are filled in for the administrative accountant, who in turn collects the costs and any numbers resulting from the improvement and coordinates them within the continuous improvement budget.
The aim of this research is to enable economic units to use the continuous improvement budget and manage the costs of their products. The continuous improvement budget is prepared based on a philosophy of improvements that include the business environment of processes, people, materials and production methods. After studying the continuous improvement budget, it was concluded that using the budget It will achieve effective control over costs and a means to achieve the goals of economic units by reducing them through setting estimated numbers that are formulated in accordance with he continuous improvements taking place within the work halls.

The marketing vision is one of the most important elements of the success of organizations, especially in light of the environmental changes that occurred in the business environment. The current research aims to explore the availability of the marketing vision in the Middle Oil Company / Dora Refinery, which is considered one of the important companies in the oil sector. The research community included the employees working in the mentioned company. A sample of (220) employees was selected. The questionnaire was the main tool for data collection. A number of statistical methods were used to obtain the results, such as the arithmetic mean, standard deviation, coefficient of variation, and percentages. The research reached a set of conclusions and recommendations. Among the most prominent conclusions, the results indicated a high interest by the researched organization in the marketing vision, for the first dimension and the proactive performance of the second variable. One of the most important recommendations is the need to strengthen the management of the Middle Oil Company / Dora Refinery for the principle of the privacy of its marketing vision, by not leaking any Classified information affecting the company's work policy

This study aims to present a conceptual model explaining the relationship and impact between the dimensions of strategic intelligence (foresight, future vision, systems thinking, motivation) and the dimensions of organizational inertia (vision inertia, psychological inertia, action inertia). The issue of the study appears in the weak application of the concept of strategic intelligence and its lack of use as an effective tool for predicting and foreseeing the surrounding environment and its effective impact in neutralizing inertia in the researched companies. The research sample consisted of (47) employees in 24 tourism companies in Baghdad, the result of the statistical analysis show that there is aprominent role for the dimensions of strategic intelligence to reduce inertia in the tourism companies. The results also revealed that the more the employees of tourism companies enjoy strategic intelligence, the less the impact of inertia in their companies, and the study came out with a set of recommendations, the most prominent of which was the need for managers of tourism companies to have strategic intelligence to stave off the dangers of inertia on their companies

This research aims to prepare a theoretical study on creative thinking and describe and diagnose the elements of creative thinking among the Academic Staff in the faculties investigated represented by (fluency, flexibility, originality, overflowing, sensitivity to problems). Creative thinking was studied during the period during which many sanctions, crises, and transformations occurred in educational programs and methods. The research sample was represented by a group of five private colleges in Iraq (Al-Rasheed, Al-Nusour, Al-Rafidain, Al-Hikma, Al-Nokhba) and the research sample amounted to (160) individuals. The number of retrieved questionnaires was (160) valid for analysis. The data was analyzed using the (SPSS V.25) program, and to achieve the objectives of the research, several statistical methods were used, represented by (arithmetic mean, standard deviation, and coefficient of variation). This research reached a set of conclusions, perhaps the most important of which is that the Academic Staff possess high levels of creative thinking in most of its components

The books of Arab heritage are rich with accounts of cities and urban centers established and inhabited by Arabs. Historical sources delve deeply into the details of their layouts and the lives of the people within them. In addition, linguistic, literary, and philosophical works elaborate on the meanings and implications of the names of these cities.
What stands out is the creativity and authenticity behind the planning and development of the city of Basra, a process shaped by the wisdom and expertise of knowledgeable caliphs and governors. Its construction followed a clear, enlightened methodology that reflected the kind of life people would live and enjoy, benefitting from its many advantages and beauties.
This study reveals fundamental urban planning principles within the city's layout, highlighting the features of its neighborhoods, homes, alleyways, streets, markets, the central mosque, and the governor’s residence. The choice of building materials was aligned with the prevailing climate conditions of that time. Urban development was not random but rather followed the strategic vision set by Caliph Umar ibn al-Khattab (may Allah be pleased with him), who guided the construction in a way that matched the needs of the people, especially considering the hot climate of the Arabian Peninsula during that period. Hence, selecting the appropriate location was a crucial first step, followed by thoughtful construction and development

the Iraqi banking sector has high capital adequacy that exceeds standard ratios. This indicates the ability of the banking system to confront crises in the short term, and at the same time indicates Its weak development role and its activities being limited to investing in the sector with guaranteed returns (safe investment), Banking liquidity indicators reflect an increase, and this limits the role of the banking sector in achieving development because following a conservative policy in granting credit and focusing on safe credit leads to depriving the economy of financing projects that could contribute to raising economic growth rates. It is not expected that the banking sector will be exposed to crises in In the short term, encouraging banks to exercise their developmental role by granting loans to development projects at reduced interest rates and to exit the circle of safe and quick investments in achieving profits.

Through this research, it is possible to point out the concept of the digital divide and how to measure it through one of the most important methods adopted to measure it, which is the knowledge index, as well as access to knowledge, and determine the size achieved by the various economies of European countries in the field of knowledge economy, and the degree of its impact on each of the independent variables (education (pre-university, technical education and vocational training, research, development and innovation, information and communications technology, economic performance, and enabling environment), and from here it can be said that the digital divide is a problem and international institutions must find solutions to it, through several measures, and among these measures is the knowledge index.
The research problem and questions come about: What is the concept of the digital divide? Is there a digital gap between European countries? How do independent variables affect the digital divide? The research hypothesis is based on the fact that the knowledge index is one of the most important indicators for measuring the digital divide, and that each of these independent variables are variables that positively and statistically significantly affect the digital divide, and that the digital divide is a multi-dimensional phenomenon in its economic aspect that creates differences between countries, which leads to Creating a number of problems at various levels. The research also concluded, by measuring the impact of these independent variables on the digital divide in a group of selected European countries, that the impact of each of these independent variables will be positive and statistically significant on the digital divide.

The futures market plays a crucial role in providing effective means for hedging and managing financial risks. These financial instruments are among the primary tools used by investors and market participants to protect their portfolios from price fluctuations and achieve financial stability. This mechanism offers investors the opportunity to hedge against price volatility and reduce financial risks arising from changes in the prices of financial assets. Among the prominent technological developments are cryptocurrencies, with Bitcoin standing out as one of the most popular and widely traded digital currencies. besides Bitcoin, many other cryptocurrencies have gained widespread popularity. This study aims to assess the effectiveness of hedging against the risks of cryptocurrency price fluctuations on global platforms. It also aims to determine the extent to which investors benefit from using these contracts as a hedging tool. The study sought to analyze the nature of the relationship between spot and futures prices at the time of contract initiation and execution, as well as to calculate the profits and losses from the hedged position in the market. To achieve the research objective and test its hypotheses, statistical methods were used to analyze the exchange rates of the sample cryptocurrencies over a period of 36 months, from September 2020 to June 2023.The study reached several conclusions, the most significant of which is the potential use of a simple hedging strategy for the sample cryptocurrencies as an important strategy in reducing losses resulting from the exchange rate fluctuations of the sample cryptocurrencies

The research aims to measure faithful representation in the local environment, by presenting the conceptual framework for faithful representation and how to measure it in the local environment and explain the importance of achieving faithful representation and its impact on the local environment, and the researchers have reached a set of conclusions of the most important, that faithful representation of the accountant finds from The full accountability of the accountant puts it in the direction of all practices that make his commitment to the ethics of the profession and thus financial lists in which the percentage of faithful representation is where the higher the percentage of faithful representation in companies in the local environment was investors and lenders who have high confidence in these lists, and the researcher made a set of recommendations, the most important of which was the necessity Taking ethics into consideration when formulating any model of the qualitative qualities of accounting information, with the necessity of taking the general characteristics of the information indicated by the scientific references

The research aims to design a new accounting framework for field crop activity in Iraq that is consistent with the actual processes that comprise or are carried out by the activity or the activity of the financial reporting entity, to address the problem resulting from the change occurring in the processes that make up the activity as a result of the transfer of the storage process from the seller (agricultural enterprise) to the buyer (government or commercial enterprise), the proposed framework can measure the result of the activity of an agricultural enterprise and its financial position correctly and fairly, and provide useful information that is consistent with the information needed by stakeholders, especially economic decision makers, to ensure maintaining the quality of accounting information. To formulate or prepare the proposed accounting framework, the researcher relied on the inductive approach, where field crop activity in Iraq was analyzed to determine the actual processes that make up it to show their impact on the research variables. In this context, the result of the activity (net income) represents the outcome or final result of all the decisions taken and processes carried out by the unit subject to accounting measurement or the financial reporting unit during a specific financial year. The researcher reached two conclusions: that the storage process is not part of field crop activity in Iraq because the vast majority of enterprises that practice field crop activity in Iraq market or sell their crops directly after harvesting them from agricultural fields, and the application of the proposed accounting framework is not limited to Iraqi agricultural enterprises that practice field crop activity, but rather its application can be generalized to all agricultural enterprises in any country in the world if their practice of this activity is similar to what it is in Iraq.

The research seeks to highlight the importance of the auditor’s commitment to the rules of professional conduct and to explain the role of the economic unit in adhering to the quality control standard (1). The research hypothesis was tested by preparing a questionnaire dedicated to this purpose, where (65) forms were distributed and (45) forms were retrieved Measures of central tendency and dispersion measures were used to calculate the arithmetic mean and standard deviation and test the validity and reliability of the questionnaire. Several conclusions were reached, as the sample members largely agreed on the auditor’s adherence to the rules of professional conduct that lead to providing comprehensive information. Several recommendations were made, the most important of which is emphasizing the role of the board of directors. Monitoring the auditing profession in Iraq by continuously supervising the performance of the auditor

Biometric authentication systems are important for construction of secure and private context in various fields. One important facet of biometric identification, which is characterized by its high variability and stability, is iris recognition, which offers tremendous promising for its application here. However, achieving high accuracy rates of iris matching, especially when done under conditions /environment, is still a challenge. This concern is addressed in this research by proposing a new approach that using convolutional neural networks (CNNs) in iris recognition and classification. It is our aim to mitigate the errors in existing iris recognition systems, thereby providing improvements in biometric authentication. More specifically, our multiple sources of data included the iris images of the Multimedia University (MMU1) database, used to train and test the proposed model. Finally after several strenuous efforts and several trials and errors several moments were scored their achievement rate was impressive 95%. From this result, it can be inferred that our CNN-based approach is also highly effective and dependable in identifying and categorizing the iris patterns. By leveraging up the functionalities of CNNs, the proposed technique improves the high-level recognition rate while enhancing the iris recognition system stability concerning fluctuating environmental conditions and image quality. The studies have significant applied significance; they offer a potential to enhance security and stability in the biometric identification process. This study makes a useful contribution to advancing the state of the art of iris recognition, and opens the door to the practical application of this methodology in a diverse range of contexts which include iris biometric device usage in access control systems, immigration control, and comprehensive digital identity management.

The research aimed to reveal the impact of digital marketing strategies in supporting the brand of tourism companies, and this research aims to address the challenge of excellence in business and facilitate the processes of attracting guests and providing tourism services digitally through the use of digital marketing strategies, and in order to reach the research goal, the research vocabulary was highlighted philosophically by collecting concepts and literary contributions the researchers, used a combination of methods and Means The research adopted the descriptive analytical approach in dealing with the theoretical and field data of its variables, and a number of results were reached, the most important of which was the presence of a moral impact of digital marketing strategies with its dimensions (retention, attraction, participation, learning, communication) in supporting the brand with its dimensions (price, quality, value, fame) for travel and tourism companies.