Warith Scientific Journal

The research aims to clarify what is meant by a university institution and its societal responsibility, by considering it one of the functions it undertakes on the ground .and Explaining the elements that stand in the way of achieving the interconnected relationship between the university and the local community as a social milieu in which the university lives, as well as clarifying the dimensions of social responsibility and its requirements according to which the university institution works for the purpose of supplying the labor market with effective and sustainable manpower.
The research relied on the inductive approach in analysis and description, based on the information available in scientific sources. The most important conclusion reached by the research was that university institutions must realize the importance of the need to take urgent measures to address these basic problems, and to understand the reality of higher education, which needs to provide sustainable job opportunities for students. While the most important recommendation he put forward is that university administrations seek to deepen the practices of the sense of social responsibility among their students, as well as motivate their employees to transform it from a mere thought into a behavior that is practiced and rooted in the souls of employees and students alike, and to consolidate and develop a sense of loyalty and belonging to the homeland.

Universities are among the most important educational, teaching, research and production institutions in all countries of the world, which work to enrich knowledge and prepare human cadres armed with science and knowledge, as well as morals and correct behavior. This research aims to analyze the role of Iraqi universities in achieving the third function, which includes serving the community in addition to education and scientific research. The study addresses the evaluation of the current status of Iraqi universities in terms of their contribution to community development, with a focus on the challenges that hinder the effective activation of this function. The descriptive analysis method and the deductive approach were adopted, in order to analyze and evaluate the current reality of Iraqi universities and their role in serving Iraqi society.
The problem of the research lies in determining the extent of the current contribution of Iraqi universities to serving society, and exploring possible ways to enhance this contribution in the future. Despite the increasing number and diversity of universities in Iraq, there is a noticeable deficiency in activating the third function effectively. The most important conclusions reached by the research are the lack of financial allocations for the education sector in Iraq, and that higher education institutions in Iraq, especially universities, are still relatively far from playing their real role in society, despite reaching 127 institutions in 2024. The research recommends the necessity of adopting development strategies that include strengthening the partnership between universities and society, increasing investment in higher education, and developing academic capabilities in a way that contributes to strengthening the role of universities in society, and increasing the size of financial allocations for the education sector. The role of Iraqi universities in serving society can be enhanced if current challenges are overcome, which contributes to achieving a comprehensive development renaissance based on knowledge and scientific research.

This research aims to study the impact of disclosing sustainable development activities on the quality of financial reports by analyzing a sample of companies listed on the Iraq Stock Exchange. The disclosure of sustainable development activities, which include environmental, social, and economic aspects, is considered an important part of modern trends aimed at enhancing the transparency and credibility of financial reports. The study seeks to evaluate the extent of companies' commitment to adopting these activities and the effect of this commitment on the quality of financial reports in terms of transparency, credibility, and the accuracy of the financial information provided. Statistical methods were employed to analyze the relationship between sustainable development disclosure and financial quality in this sample.
The research hypothesis centers on the relationship between accounting disclosure of sustainable development activities and the quality of financial reports, as well as its impact on the users of financial reports. The study discusses the connection between the effect of accounting disclosure regarding sustainable development activities and its influence on the quality of financial reports, consequently increasing the financial value of companies and the reports presented to their users. The results indicate that the disclosure of sustainable development activities positively contributes to enhancing the quality of financial reports and increasing confidence among investors and stakeholders.

Universities are among the most important institutions that contribute to the development of society, as they play a pivotal role in providing higher education and producing knowledge, making them a major center for intellectual and cultural radiation. With the increasing economic and administrative challenges facing Iraqi public universities, achieving financial sustainability has become essential to ensure their continued efficient performance of their functions and enhance their role in economic and social development.
This research aims to study the concept of financial sustainability in universities and identify methods and strategies that can help achieve it. The research also discusses possible means to enhance the financial capabilities of Iraqi universities by diversifying funding sources, improving resource management, and taking advantage of available opportunities to meet the increasing financial challenges. It also addresses the impact of administrative corruption and its impact on spending efficiency and financial sustainability.
The research concludes that achieving financial sustainability requires a comprehensive approach that includes effective strategic planning, improving cost management, diversifying revenues, and taking advantage of technology. It recommends the need to follow balanced financial policies and expand the role of universities in society through economic and service activities, which contributes to creating additional sources of income that support their financial stability.

The research aims to demonstrate the importance of the activities of the Ibn Sena Center for Electronic Education at Basra University from the knowledge and socialization aspect of the years 2019 to 2024 and its important role in achieving the future university The website and its content were to communicate with professors and students by the Centre's staff, The critical role of this, and the value of research, is to highlight the University of Basra's directions for achieving a future, sophisticated university that serves beneficiaries through e-education and distance education And training teaching staff in digital content as well as students, so we took more opinion than (390), beneficiary students, professors and staff working at the Center for Activities and Site Monitoring, statistical analysis was carried out and the study reached the results (The Center provides e-learning and distance education services with integrated training courses for all categories in the technical field and an open lecture platform The social aspect was small but useful in consolidating the relationship between the university and society and building a conscious human being and the study's recommendation that the number of students benefiting from the site be increased; Highlighting the site through e-lectures for all colleges With the promotion and approval of distance education to support students who are unable to attend to receive knowledge, increase community activities and specialized courses in this field.

This study examines the economic role of universities and evaluates their impact on job creation and economic growth. Universities are no longer merely educational and research institutions; they have become key contributors to economic growth by developing human capital, fostering innovation, and collaborating with the industrial sector. This study explores how universities fulfill their economic roles by analyzing job creation systems, addressing workforce challenges, and developing strategies to enhance their economic contributions. The findings emphasize the importance of university-industry collaboration, the role of scientific research in promoting entrepreneurship, and initiatives related to sustainable development.

The research is based on the idea of understanding the basic motives and goals of university ethics and their role in society, as ethical standards in universities constitute a very important foundation for academic institutions, they represent a set of principles that guide the actions of individuals within the academic community, whether they are students, professors or administrative employees, and these standards are reflected through some values such as (honesty, integrity, transparency and equality). The purpose of these ethics is to promote an educational atmosphere based on mutual respect and dedication to maintain ethical standards in academic circles. In addition, universities help promote a culture of openness and responsibility within society by preparing a professional generation capable of addressing corruption and working seriously and sincerely, as they embody a set of principles and guidelines and enhance the sense of comprehensive national identity and abandoning sub-identity by integrating ethical principles with the idea of responsible citizenship, and push individuals to engage in community service and promote sustainable development through their academic and social influence, as universities help promote a comprehensive environment that encourages innovation and societal progress by preparing individuals to face a set of challenges, whether economic, social or cultural.

The aim of the study is to highlight the role of social responsibility of universities in activating community service in light of their social responsibilities, to confront the social problems that have become more severe and influential in the world. This study is of particular importance because the criterion for the success of the university and its mission is determined by establishing a relationship by linking the university to society and the environment due to its association with the task of determining and controlling the behavior of individuals within society. In societies, a conflict usually occurs between the old and the modern, and this produces a kind of conflict and discord in ideas, values, and trends in these societies. Since childhood, the seeds of social growth begin with a person, due to his need for social relationships that begin in the first year of his life. The study reached several results, the most important of which is that universities cannot play their full role in change without achieving interaction between the individual on the one hand and the social environment on the other hand, as this relationship strengthens skills and stimulates innovation in the individual due to the social, economic, psychological, and cultural dimensions of university education, in addition to being an ongoing process that is not linked to a specific time, place, or generation. The university has a societal role through its three functions represented in education, scientific research, and serving society and meeting its needs and priorities. To be able to change society and achieve its societal goals and the requirements of the developmental society within the framework of its social responsibilities.

The research problem becomes clear through reviewing conferences, studies, and literature that one of the most important obstacles facing university administrative leaders is the inability to carry out their leadership role and solve the complex problems they face, in light of the stages of change and development witnessed by the administrative bodies, and that the success of the educational system depends on the way in which It is managed, meaning that it depends on the effectiveness of the educational administration and its ability to direct all educational activity and move it to achieve the desired goalsThe importance of the research also highlights that university administration is faced at its various levels in educational institutions, and it is necessary to find appropriate solutions to these obstacles by developing specific programs and plans with priority, solving and making changes with a positive, rapid and effective return to confront all administrative and technical obstacles that suffer from this stage, as well as developing and developing capabilities. Workers in the field of administrative work. The current research aims to identify:The administrative and technical obstacles facing university leaders and their role in finding solutions for them in the colleges of Al-Mustansiriya University from the point of view of heads of scientific departments
The research was limited to the heads of scientific departments who work in the colleges of Al-Mustansiriya University for the academic year (2023-2024), who number (87) individuals. The researchers defined a set of terms specific to the research, in the theoretical aspect that is related to the subject and touched on a group of studies related to the subject of the research. Develop a set of procedures in terms of describing the research community and its sample.By building a special research tool by reviewing previous literature and studies, as well as an open question and conducting validity and reliability on the tool, the research will produce a number of results that will then be presented and interpreted. Then he developed a set of conclusions, recommendations and proposals for the research.

University youth are the main pillar of society, so the concerned authorities must provide them with job opportunities that suit their specializations and instill a spirit of initiative in them during their study period at university and work to encourage them to enter the labor market. Work plays an important role because it has different functions that it performs in economic life. Work is the main driver of the production process, and without it, it does not exist. Therefore, the labor market is considered one of the most important issues and matters that have been researched by thinkers due to the importance of the subject as it is a social and economic challenge at the same time. This market has witnessed many developments and the entry of new specializations, which leads to coordination between it and universities in order to provide it with qualified outputs for the requirements of the labor market.

This study aims to analyze the role of university leadership in developing employees' functional skills, with a focus on the importance of leadership strategies and continuous professional development. The importance of the research is evident in highlighting the impact of university leadership as a decisive factor in enhancing employee efficiency within academic institutions, by providing support and providing learning and development opportunities that positively reflect on institutional performance. The study was applied at Warith Al-Anbiya University, where the research community included professors from the College of Management and Economics and the College of Science. 52 questionnaires were distributed, and 48 valid questionnaires were returned for statistical analysis, providing accurate data to study the impact of university leadership. The results showed that university leadership plays a pivotal role in developing employees' functional skills by adopting effective leadership methods that support the academic environment and stimulate innovation. The study recommends the need to enhance training programs directed at academic leaders to develop more effective leadership strategies that contribute to achieving institutional excellence. Keywords: University leadership, development of functional skills, leadership strategies, continuous professional development.

The study aims to analyze the role of Iraqi universities in confronting emergency crises, especially the Corona pandemic, through the marketing strategies adopted by universities to interact with challenges and achieve solutions that contributed to the continuity of university education and the development of its mechanisms under exceptional circumstances.
The importance of the study also lies in the fact that it provides insights into how universities contribute to developing effective marketing strategies that can contribute to overcoming emergency crises, and it also highlights the role of marketing in improving academic and institutional performance during crises.
Therefore, the study adopted the applied analytical approach based on analyzing the opinions of a sample of marketing experts and university professors on the role of Iraqi universities in activating marketing strategies during the Corona pandemic. The study also relied on the questionnaire method to collect data from the study sample.
A sample of 166 responses was selected from marketing experts and university professors in four Iraqi universities: University of Kufa, University of Karbala, Warith Al-Anbiya University, and Imam Al-Kadhim University, Najaf Branch, and the questionnaires valid for statistical analysis were 143 questionnaires.
While the most important conclusions were that the study confirmed that Iraqi universities adopted innovative marketing strategies to adapt to the Corona pandemic, such as distance learning and the use of modern communication technologies, the results also showed that the universities\' response to the crisis was greatly supported by the marketing departments that contributed to strengthening the relationship between the university and the community.
The most important recommendations are that it is necessary to enhance the role of digital marketing in universities to confront future crises.

In light of contemporary challenges such as climate change, growing social inequality, and increasing economic pressures, the role of universities in supporting sustainable economic development has become more crucial than ever. Universities are no longer merely educational institutions; they have evolved into key actors contributing to solutions for urgent global issues. This research presents a comprehensive study on how universities contribute to sustainable economic development through their roles in scientific research, innovation, education, community engagement, and public policy influence.
The study addresses a central issue: the extent to which universities can contribute to achieving the Sustainable Development Goals (SDGs) through education, learning, and scientific research. It is based on the hypothesis that universities have an active role to play in addressing global challenges. The research methodology involves examining the experiences of leading global universities and analyzing the potential for adapting these experiences to the local context. The study also provides an in-depth look at university research in the fields of renewable energy, sustainable agriculture, and urban development, highlighting their role in addressing environmental, economic, and social issues.
Moreover, the research explores the contributions of universities in developing sustainable curricula, building the capacities of individuals and communities, and participating in policymaking. It also discusses the challenges universities may face, such as funding limitations and institutional constraints. Case studies are included, featuring institutions like Stanford University in the field of renewable energy, the University of California, Davis in sustainable agriculture, and the Massachusetts Institute of Technology (MIT) in urban planning—all of which demonstrate significant contributions to sustainable urban development.
One of the key findings of the research is the pivotal and fundamental role that international universities play in achieving sustainable development. These universities serve as major centers for scientific research, innovation, and knowledge transfer. With their capacity to create academic curricula that integrate sustainability concepts, they contribute to raising environmental and social awareness among faculty and students. Furthermore, their ability to collaborate with governments, companies, and non-governmental organizations enhances their impact on sustainable development.
The most important recommendations include the need to enhance academic curricula by integrating sustainability concepts across all disciplines to develop interdisciplinary educational programs. Additionally, there is a need to increase investment in research and development and to direct funding and research resources more effectively.

The research seeks to answer the questions raised by the research problem, the most important of which is does accounting education affect the improvement and development of human capital investment?, The research aims to achieve several goals, the most important of which is to show the impact of the quality of accounting education in improving human capital investment, The research reached the most important results: That there is a close interrelationship between the two sides of accounting education, A student’s acquisition of an academic education alone does not achieve the goal of an efficient and effective accounting education system, Without acquiring vocational education under and thus the two educations complement one another, Accounting education plays an effective role in improving human capital through the quality of accounting education through what is provided to students of different knowledge and skills that make them more aware and educated of the requirements of the labor market environment, both public and private, The research also made several recommendations, the most important of which are: Activating the relationship between universities and the bodies responsible for regulating the accounting and auditing profession (the Accountants and Auditors Syndicate) in order to train students during and after completing the study, And the proposals put forward by the research help in raising the quality of accounting education, which will positively affect human capital, make it more efficient and effective, and enhance investment opportunities in the labor market.

This study aims to analyze the impact of academic process efficiency on promoting sustainable social responsibility in academic institutions. This is done through an applied study of a group of technical departments: Computer Systems Technology, Accounting Technology, Electronics and Communication Technology, Nursing Technology, and Materials Management Technology. The importance of the study stems from its emphasis on the role of academic process efficiency in achieving sustainable development through promoting social responsibility. This study contributes to providing academic institutions with practical frameworks for improving academic performance to serve the needs of society and global sustainability requirements. The study also highlights the importance of aligning academic institutions\' goals with their social responsibilities to enhance their positive impact on society and the environment. 103 questionnaires were distributed to staff and faculty members in these departments, and 88 valid questionnaires were returned for analysis, with a response rate of 85.4%. The study adopted a descriptive analytical approach to explain the relationship between academic process efficiency and sustainable social responsibility. The results showed a statistically significant relationship between academic process efficiency and the level of sustainable social responsibility in technical departments. Improving academic processes enhances the institution\'s role in achieving sustainable development goals. However, variations in the implementation of sustainability practices across departments were observed due to the lack of unified policies. The study recommended developing strategic plans to improve the efficiency of academic operations and linking them to sustainable social responsibility initiatives. It also recommended providing training programs for faculty and administrative staff and enhancing collaboration with community organizations to achieve broader impact.

The study submitted and treat many determinations of Higher Education and Scientific search institutions in Iraq are to suffer from most problems in Governance to Performance Goodness. The factors of sustainable development at the Higher Education, is the formulation of Governance and efficient education Academic Accreditation of education in Iraq to the challenges of problems which have the national level and institutions search securing the happiness of the community at the present and future time, with the Governance to Performance Goodness development steps. This study showcases Basrah and Arab Gulf Studies Centre as a model and discusses the higher education developmental efficiency in Iraq, based on theses Role and Importance of the Governance to Performance Goodness of Higher Education institutions in Iraq to development of Higher Education institutions. hovers on the presumable role of higher education in Governance the development determinations \' damaging effects through the many university\'s of Iraq.

Study objective: The study aims to analyze the role of Iraqi universities in confronting the negative effects of digital socialization on university students, by enhancing digital awareness and directing behaviors towards the positive use of technology.
Study importance: The importance of the study stems from the urgent need to address the challenges imposed by the widespread spread of negative digital socialization, and its impact on social values and behaviors among students. It also highlights the role of universities as educational and educational institutions in enhancing digital awareness and directing students towards the responsible use of digital technologies.
Methodology used: The study adopted the descriptive analytical approach to explore the phenomenon, using a questionnaire as the main tool for collecting data from the study sample.
Study community and sample: Professors of the Faculties of Administration, Economics and Media at Al-Bayan University, Al-Mustaqbal University, and Warith Al-Anbiya University. While the study sample: 177 questionnaires were distributed, and 147 questionnaires were retrieved, of which 131 were valid for statistical analysis.
Main Conclusions: Universities play an important role in confronting negative digital socialization by integrating digital awareness concepts into curricula. There is also a need to develop awareness programs targeting students to guide them towards the positive use of technology and social media.
Main Recommendation: The need to strengthen partnerships between universities and social institutions to launch awareness initiatives and training programs aimed at confronting the negative effects of digital socialization, while updating curricula to include digital education skills.