Journal of Business Economics for Applied Research

The research aims to demonstrate the important role that electronic tax accounting plays in the duty bearers' compliance with self-assessment in accounting and thereby enhancing tax earnings. In order to achieve the research objective, In order to achieve the objective of the research, the tax accounting analytical descriptive method was used in the General Tax Authority of the Corporate Taxation Segment, using the quantitative method to analyze the identification through the Statistical Analysis Program (SPSS) of a sample of (69) financial and tax researchers, The research concluded that the facilitation of electronic tax accounting results in the compatibility and harmonization of the commissioners of the corporate division to comply with the self-assessment and thus reflects an increase in the tax yield of the General Tax Authority and an increase in non-oil resources in Iraq. To that end, instructions must be found that facilitate electronic multiplication to perform self-assessment without complacency, delay and tax evasion.

The current research aims to demonstrate the impact of value engineering method at a factory within the State Company for Textile and Leather Industries - Bartella Factory. on enhancing customer commitment to purchasing locally manufactured. Through the field visit conducted by the researcher, several challenges were identified that hinder customer commitment, such as the preference for low-priced imported clothing over local products. Consequently, the main research problem was formulated with the following question: What is the impact of value engineering method on enhancing customer commitment to the products of the investigated factory? The study presents a theoretical framework for value engineering, encompassing various stages including (data collection, function analysis, innovation and creativity, alternative evaluation, development, and presentation) as the independent variable. And its impact on customer commitment, with its dimensions of (affective commitment, continuance commitment, and normative commitment) as the dependent variable. The significance of the research lies in identifying new methods and strategies to improve customer commitment to purchasing locally manufactured products. The objective of the research is to draw the attention of the factory's management to the importance of value engineering method and its role in enhancing customer commitment to the products of the investigated factory. The researcher employed a descriptive-analytical approach and developed a hypothetical model illustrating the impact and correlation between the research variables. To obtain the necessary data, the researcher used a questionnaire as the primary tool for data collection. A special questionnaire was designed for the factory employees and another one for its customers. These questionnaires were distributed to 50 factory employees and 50 customers, including hospitals and government departments. Data was analyzed using SPSS V. 26. The research concluded with several findings, the most prominent of which was: a significant positive correlation between the value engineering method (overall and individually) and customer commitment (overall) in the investigated factory. The research also offered several recommendations, the most notable was: the factory's management should create a work environment that encourages innovation by providing incentives to employees who propose new ideas. And organizing workshops and training programs focused on developing creative skills. Additionally, the establishment of multidisciplinary teams is recommended to foster the exchange of ideas and innovative solutions.

This study aims to examine the impact of artificial intelligence (AI) techniques on the efficiency of internal auditing by applying the research to a sample of banks listed in the Iraq Stock Exchange. To achieve this objective, the study analyzed a sample of 10 banks listed in the Iraq Stock Exchange for the period from 2014 to 2023. To collect primary data for measuring the research variables, artificial intelligence techniques were assessed based on the extent to which banks rely on AI dimensions such as machine learning, natural language processing, robotic process automation (RPA), and automation in internal audit processes. Meanwhile, internal audit efficiency was measured using five dimensions: the qualifications of internal audit personnel, the salaries of internal auditors, professional certifications, annual training courses, and courses on international internal auditing standards. The study was based on the hypothesis that there is a positive correlation between the use of AI techniques and internal audit efficiency, meaning that increased adoption of AI techniques leads to an improvement in internal audit efficiency within banks. To achieve the research objective and test its hypothesis, several statistical methods were used, including SPSS, EViews, and Amos software. The study concluded that artificial intelligence techniques have a significant and positive impact on internal audit efficiency. The researchers recommend conducting further studies on this relationship, with a focus on analyzing the impact of each AI technique separately. Additionally, future research should explore challenges that may hinder AI adoption in internal auditing, such as security and privacy concerns, as well as the lack of technical skills among auditors.

This study aims to clarify the relationship between the digital economy and economic growth in Iraq. Two variables were relied upon, namely Internet subscribers and mobile phone subscribers. And the statement of their impact on economic growth. The study used the inductive approach to know the most important foundations and indicators of the digital economy and study Iraq's position on the digital economy by developing the variables of the study and applying them to one of the standard models to find out the impact of the number of Internet subscribers and the number of mobile phone subscribers on economic growth in Iraq. The study found that both the number of Internet subscribers and the number of mobile phone subscribers, who represent the most important mechanisms of the digital economy, have a direct impact on the gross domestic product of econometric choices in Iraq, which means that the digital economy has a direct impact on economic growth in Iraq. The study recommended the importance of strengthening the mechanisms of applying the digital economy in Iraq by expanding the scope of the Internet in Iraq, improving its quality, facilitating individuals' subscription to the Internet and reducing the value of the subscription in order to facilitate individuals' access to multiple services such as distance education services, e-marketing for various products and services and banking, in order to increase GDP growth and achieve the desired economic growth.

The aim of this research is to highlight the impact of covert digital marketing on enhancing the ability to attract a greater number of customers, given the presence of a mediating variable, the marketing decision support system. The research also aims to reflect the impact of this impact on expanding the customer base of organizations, including the field under study, by attracting new customers. Furthermore, it aims to identify the most influential factors of covert digital marketing in attracting new customers, represented by a sample of LC Waikiki and DeFacto customers in the Kurdistan Region of Iraq. This environment is currently subject to the need for technical advancement, keeping pace with modern marketing technologies, and using various and distinct methods to market their products. The researchers sought to include a number of questions that express the research problem, which served as the basis for constructing the field aspect of the research. To answer these questions, a hypothetical research plan was formulated to reflect the relationships and influences between the research variables. This resulted in a set of main and sub-hypotheses that were tested using a number of statistical methods for the data collected via questionnaires distributed to (160) research subjects in these organizations. The research reached a set of conclusions, the most important of which indicated the relationships of influence between the researched variables. Hidden digital marketing has a direct impact on customer attraction, which has been proven to have a direct impact on the marketing decision support system. In addition, hidden digital marketing has indirect effects on customer attraction, indicating the role of both hidden digital marketing relationships in accessing the marketing decision support system and working to attract customers to the researched organizations. Based on the research findings, proposals were presented that are consistent with these conclusions.

In their study, the researchers sought to address cyber marketing and its role in enhancing customer trust, highlighting the mediating role of the e-purchase decision. The study's first step included examining the concept of cyber marketing, reviewing the views of authors and researchers on the details of this concept, explaining its importance and objectives, and identifying the dimensions addressed in previous studies. In the second step, the researchers addressed the concept of customer trust as a fundamental element in the cyber environment. They clarified its concept and dimensions, which enhance customer interaction with companies operating in this field. The third step focused on reviewing the literature on the e-purchase decision as an intermediary between cyber marketing and customer trust, highlighting its importance and impact on purchasing behavior. The researchers selected a sample of MasterCard holders in the city of Mosul for the study, targeting (160) respondents using a questionnaire designed for this purpose. The fourth step analyzed the obtained data using a set of statistical methods appropriate to the nature of the data, with the aim of testing the hypotheses linking the study's main variables. The results showed a positive and significant relationship between cyber marketing and customer trust, confirming the mediating role of the e-purchase decision. In light of the results, the researchers presented a set of proposals aimed at enhancing the effectiveness of cyber marketing and increasing customer trust, while leveraging the study's findings to develop more effective marketing strategies.

The research aims to know the extent of the availability of quality health services in Tikrit Teaching Hospital. To achieve the objectives of the research, the researcher adopted the descriptive analytical approach to describe the phenomenon under study. The research addressed the opinions of a sample of individuals (patients) in Tikrit Teaching Hospital within Salah al-Din Governorate. Data was collected using a questionnaire. It is a basic tool for it, as (286) questionnaires were applied to patients hospitalized, and the survey was conducted in the field, and the research reached a set of results, the most important of which is the low level of availability of health service quality in Tikrit Teaching Hospital according to patients’ perception. In addition, the research presented a set of recommendations.

The integrating of Artificial Intelligence (AI) and Big Data in accounting standards is redefined by improving financial transparency, accuracy, and compliance to the rules and regulations. This paper investigates the use of these technologies in changing accounting practices by surveying accountants, auditors, technology experts and academics. It turned out that 55% of the respondents think that AI can help balance of accounting standards and 60% agree with Big Data analytics contributing to reconciliation of the global regulatory. It was also found that AI was also very efficient at finding anomalies and errors, 50% of participants considered its impact to be significant. So, as many as 50 percent of respondents also admitted that the role of Big Data in the improvement of financial reporting reliability. Despite these benefits of AI & big data, the biggest hurdles are in fact: high implementation costs (30%), lack of technical expertise (25%), and regulatory hurdles (20%). The findings demonstrate that successful implementation of AI and Big Data has financial and regulatory barriers that must be overcome. However, this study offers policy directions, accounting perspectives and technology development directions to policymakers, accounting professionals and technology developers to align emerging technologies with global accounting frameworks

The research aimed to identify the role of adopting human resources management in the context of artificial intelligence in achieving organizational prosperity by analyzing the opinions of a sample of managers of Al-Nahrain General Company for Printing and Production of Educational Supplies, as the research achieved great importance; as it addresses contemporary variables in the administrative literature by showing the importance of introducing artificial intelligence in human resource management to enhance organizational prosperity and achieve the company's goals, The research adopted the descriptive-analytical method for a purposive sample of managers and officials of Al-Nahrain Public Company, where (100) questionnaires were distributed and only (93) of them were returned valid for statistical analysis, as well as the use of the statistical program (SPSS V. 28, Smart PLS4) with descriptive statistics methods to test the research hypotheses. The research reached the most important conclusions that human resource management under artificial intelligence has a significant impact on organizational prosperity. Finally, the research recommends that the company should adopt a strategy to support, promote and train employees in the use of advanced technologies of attracting and selecting human resources according to artificial intelligence; because it has an important role in achieving the efficiency of human resource operations, reducing time consumption and improving the quality of human resource-related results to achieve organizational prosperity.

The research aims to analyze the impact of artificial intelligence applications in improving the performance of banking services, a conceptual study based on the analysis of contemporary digital technologies in modern business environments, and in light of technological acceleration, artificial intelligence applications have emerged as one of the solutions to raise the efficiency of the banking sector. The research relied on the descriptive approach to analyze the impact of employing artificial intelligence applications in banks, as banking institutions realize the importance of integrating artificial intelligence into their plans, through multiple channels such as: (ATMs, smart applications, interactive screens, smart conversation software, smart cards), which enhanced job satisfaction indicators. The research results showed that adopting artificial intelligence technologies enhances the quality of banking services provided to customers, such as providing more efficient and accurate services. The research recommends expanding the use of artificial intelligence in risk management and strategic decision-making to support the sustainability of banking institutions.

The study aimed to determine the relationship of correlation and influence of the (drip marketing) as regarded the independent variable. The study as well involved dimensions of drip marketing represented by (e-mail, search engine marketing, digital marketing, social media marketing, content marketing) in the dependent variable (mental status). The independent variable’s dimensions represented by (brand, competitors, internal resources, quality and price, skills of workers) in Iraqi telecommunications companies. These companies are referred to as (Asiacell, Korek, Zain Company) as a field of study. The study’s main tool is a questionnaire, which was applied as a tool for data collection. The researcher distributed (450) e-questionnaire for each segment of the companies surveyed (150) questionnaire to customers in the area of research and then analyzed the data, using the statistical software (28.V) of (SPSS), and (AMOS V.26) to extract statistical methods the study also recommended most notably that the management of Iraqi telecommunications companies pay attention to identifying the needs of the future telecommunications market by reviewing the experiences of international companies in the same sector and benefiting from the contents of their experiences.

This study aims to explore the impact of rapid strategic response in achieving sustainable competitive advantage, through a survey of the opinions of a sample of professors at Warith Al-Anbiya University (PBUH). The importance of the study stems from the scarcity of research addressing the role of rapid strategic response in its various dimensions (planning, organization, personnel, and technology) in achieving sustainable competitive advantage. This study represents a qualitative addition, shedding light on variables that have not been adequately researched, making it an attempt to address a real-life problem that directly impacts the industrial sector. The study relied on a questionnaire as a data collection tool, with 75 responses obtained from a random sample of professors at Warith Al-Anbiya University (PBUH) in the holy Karbala Governorate. The results showed a significant relationship between rapid strategic response and sustainable competitive advantage, especially in light of the rapid environmental changes facing various business sectors in Iraq. The study emphasized the urgent need for administrative leaders capable of meeting increasing challenges efficiently and effectively. The study's most prominent recommendations included the need for organizations to adopt the rapid strategic response model as a concept and practice, and to incorporate this concept into the curricula of senior leadership training courses, with the aim of enhancing understanding and practical application of this modern leadership style. The study also recommended the development of management programs focused on achieving sustainable competitive advantage, adapting to ongoing environmental pressures, as this is the foundation for economic progress and the success of business organizations.

The research aims to analyze the reality of the net public budget, current account, and GDP in the Iraqi economy for the period (2004-2023), and to explore and analyze the relationship using modern econometric models that are compatible with the available data. The research relied on the deductive approach to present the theoretical foundation, and the inductive approach to identify and interpret the data based on available statistics. Modern econometric tools were also used, using the ARDL methodology using the Eviews 13 program to measure the relationship. The research concluded that there is a long-term equilibrium relationship between the net public budget (NPB), the net current account (NCA), and economic growth (GDP), as proven by the results of a cointegration test using the bounds test methodology. In addition, there is a long-term cointegration relationship between the independent and dependent variables. This can be observed through the error correction parameter (CointEq(-1)) of -0.25, which is significant at a probability level of less than 1%. The study recommends reconsidering the mechanisms for preparing and implementing the public budget, and the need to enhance the accuracy of estimates in preparing the estimated budget and overcome what is known as the "financial illusion." This is achieved by linking the implementation of investment projects to effective oversight procedures and flexible legislative controls that ensure actual spending and the achievement of planned objectives, while reducing the gap between the estimated budget and the implemented budget. It also recommends managing surpluses in the public budget and current account, and directing these realized financial surpluses toward establishing sovereign investment funds or funds for future generations. This will enhance long-term economic stability and reduce reliance on borrowing during times of financial crises or oil price fluctuations.

The research seeks to demonstrate the role of marketing information systems in improving the quality of banking services through a survey study in the Iraqi Middle East Bank. To achieve the research objective, the descriptive analytical approach was adopted, and the questionnaire form was used as a tool for collecting data. (50) forms were distributed to a sample of working individuals. In order to analyze the data, a set of statistical methods were used, including frequencies, percentages, arithmetic means, standard deviations, F and T tests, and correlation and determination coefficients. The research concluded that there is a correlation and a significant impact between marketing information systems and the quality of banking services at the level of the bank under study. The research suggests increasing the spread of ATMs in multiple regions to achieve a competitive advantage for the bank under study.

The current research aims to explore the vital role played by the digital capabilities of scientific research teams in supporting academic excellence. This research reflects the importance of relying on modern technology in enhancing scientific research processes and enriching the results achieved by research teams in using digital tools such as reliable websites of global data sources, translation sites, citation sites, and the ability to manage digital accounts for participation and scientific publication in reliable scientific journals. The research presented a theoretical presentation of the concepts and importance of research variables and dimensions according to what researchers presented in previous studies on research variables and the formulation of the main research hypothesis. The research hypothesis states that there is a significant impact of the digital capabilities of scientific research teams on achieving academic excellence, embodied by the research hypothesis model. The research relied on the descriptive analytical approach to answer the questions posed. A model of the study variables and their dimensions was built and developed according to reference models, most notably the Levallet (2014) scale for the independent variable and the Artem Vasiliev (2021) scale for the dependent variable. The statistical package measures for the (SPSS) program were used to analyze the data of the research sample responses, which numbered (49) teachers, to whom an electronic questionnaire was randomly distributed according to the (Google Form) model to achieve the research objective. The results of the descriptive statistics for the research showed good estimates for the research sample responses, and revealed a significant impact relationship between the digital capabilities variable of scientific research teams and its dimensions on the academic excellence variable and its combined dimensions. This explains the positive role of the college's teaching capabilities in forming research teams with digital capabilities that enhance the efficiency and effectiveness of academic work in the college, the field of research.

Iraq possesses the factors of production, our human capital and natural resources, through which economic development can be established if the production environment, represented by political and social capital, is studied. The success of development depends on the development of human resources and the development of policies that determine priorities. The problem of the Iraqi economy is its rentierism, the state's inability to diversify the economy, and the weak contributions of economic sectors (except for oil) to the gross domestic product. It is clear that there is no clear philosophy for the economic system, as the constitutional treatment of the economic sectors was incomplete, which led to contradictions between the market mechanism and economic transformation programs, and consequently the loss of wealth and the failure to achieve economic growth. Therefore, effective strategies must be developed that give importance to investments in infrastructure and give priorities to the challenges that hinder the goals of economic development. It is clear from the equation of joint integration that investments and exports contribute positively to the growth of the gross domestic product by (1.08) for the product and (1.02) for exports, and that spending on education and health has a negative impact in the long term by (-0.80) for education and (-0.87) for health care.

Artificial intelligence (AI) plays an increasingly significant role in automating accounting processes, contributing to enhanced efficiency, faster task execution, and reduced human error. This research aims to explore the benefits of intelligent automation in accounting, including improved accuracy and the capability to process vast amounts of data more quickly and precisely. It also examines the challenges associated with implementing AI in accounting, such as the need to up skill employees, privacy concerns, and the risks linked to heavy reliance on automated systems. By analyzing both the benefits and challenges, this study seeks to provide insights into effectively leveraging AI in the accounting field and developing strategies to enhance performance and efficiency in financial institutions.

This research aims to analyze the role of smart data in improving the quality of financial disclosure by examining its applications and impact on the transparency and accuracy of financial reports. It also seeks to highlight how investing in smart technologies can enhance the efficiency of financial disclosure, thereby supporting the decision-making process for users of financial information. The study arrived at a set of conclusions, most notably that the use of smart data significantly contributes to improving the quality of financial disclosure by providing accurate, real-time information that reduces errors and delays in preparing financial reports. The research also found a strong and statistically significant correlation between the use of smart data and the level of financial disclosure, as indicated by the correlation coefficients (r) . Furthermore, the research recommends that financial institutions adopt smart data technologies and develop their technical infrastructure. This includes training human resources to utilize these technologies and leveraging advanced analytical tools to enhance the accuracy and efficiency of financial disclosure. It also advises aligning financial policies and standards with modern technological developments to ensure the integration of smart data into financial and accounting processes. In addition, the study suggests strengthening regulatory frameworks that support technology-based financial disclosure to achieve the required transparency and credibility.

This study aimed to analyze the role of artificial intelligence (AI) applications in improving the quality of banking services through a case study of the First Iraqi Bank (FIB). It also explores the extent to which AI impacts the enhancement of service quality, operational efficiency, customer satisfaction, and risk management. The significance of this study stems from the rapid developments in the banking sector and the shift toward digital services, making the adoption of AI a critical factor in gaining a competitive advantage, reducing human errors, and improving the customer experience. The study population was limited to employees of the First Iraqi Bank, with a purposive sample selected from senior management and technical staff responsible for implementing intelligent systems. To achieve the study's objectives, a questionnaire consisting of 30 questions was designed and distributed to 148 employees, with 130 valid responses retrieved for analysis. The study relied on several statistical methods such as descriptive statistics, Cronbach's Alpha, Pearson correlation coefficient, and linear regression analysis. The data and hypotheses were processed and tested using the software applications (SPSS v.23, AMOS v.23). The analysis results showed that AI applications positively contribute to enhancing transparency and accuracy in financial reporting, increasing the speed of banking operations, and reducing operational risks.

The research aims to enhance the role of artificial intelligence in its dimensions represented by (expert systems, neural networks, genetic algorithm systems, intelligent agent systems) for the principles of governance represented by its dimensions of (transparency, accountability), and Tikrit University was chosen as a field for research, It is clear from the knowledge that the research variables contribute to the establishment of an advanced educational environment and provide enlightened visions that enhance the quality of education and administrative services, understand the weaknesses and strengths and take the necessary measures that help in taking decisions in various fields of education, which achieves university excellence and sustainable development, and in addition to achieving the goal of research and answering the sub -questions raised from the main question of the study problem, what is the use of the study (what is the role of intelligence Artificial to enhance the university's governances under research), The community was represented by (2901) employees working at the university, and the research sample was chosen using the comprehensive enumeration method, with (110) employees to represent the research community correctly, The descriptive analytical approach was used to reach the results. Data were collected using the questionnaire as the main research tool, and the research hypotheses were analyzed using the SPSS v.22 program, The research reached the most important results concluded that enhancing governance principles using AI systems enables Tikrit University to improve transparency in administrative and educational processes and provide comprehensive and accurate reports that help it enhance accountability and develop the university's overall performance.

The current research aims to analyze the extent to which the efficiency of financial institutions affects their ability to face digital challenges. The research followed a quantitative approach to analyze the efficiency of the Middle East Bank in facing digital challenges, where a scientific questionnaire was designed and distributed to 47 employees in the financial, accounting and auditing departments, and 42 valid questionnaires were retrieved for analysis. The results were analyzed using SPSS V26. The research concluded that digital challenges represent a decisive factor that directly affects the efficiency of financial institutions, which requires continuous adaptation and development strategies. The research recommended the necessity of adopting integrated digital strategies that enhance the efficiency of financial institutions and help them face digital challenges with flexibility and effectiveness. The research also recommended the development of specialized training and qualification programs for employees to raise their skills in dealing with modern financial technologies and reduce the digital gap.

This study aimed to examine the impact of strategic flexibility on crisis management in private universities and colleges. The study sample consisted of 141 employees working in private universities and colleges in Iraq. Data analysis was conducted using the Statistical Package for the Social Sciences (SPSS) to describe and diagnose the study variables and their dimensions. The study reached several conclusions, the most important of which is the existence of a correlation between strategic flexibility and crisis management in private universities and colleges in Iraq. Specifically, there is a positive impact of information flexibility, human capital flexibility, marketing flexibility, competitive flexibility, and organizational structure flexibility on crisis management in these institutions. The study recommended the necessity of reviewing the significance of strategic flexibility in the operation of private universities and colleges in Iraq, given its clear and substantial influence on crisis management. Additionally, it emphasized the importance of a clear understanding and strong commitment from top management to implement all dimensions of environmental sensing strategies to enhance institutional performance.

The research aims to demonstrate the importance of the digital transformation strategy using artificial intelligence as an application case that needs to be studied and researched on the (government e-portal or) which was established in 2024 and which included all ministries and government institutions affiliated with it, to provide services to beneficiary citizens remotely, as it is divided into tabulations representing each type of service provided with guidance, Quick answers to queries are done via AI for repeated questions, and as researchers we were able to take the assessment identification in the portal and get (600) respondents from beneficiaries from different parts of Iraq, both sexes and ages, during a month of follow-up and responses directed towards statistical analysis (descriptive conversion and proof of hypothesis in the way of simple regression) The research concluded that the state portal of Ur represents a major strategic project for the government's direction towards digital transformation, There are more than 5 million registered Iraqis, but not only from Iraq but from all over the world. The research also recommends the need to increase the educational media of the portal, since enrolment constitutes only 25% of service applicants, training and development for the employees of the ministries to deal very flexibly with service applicants through the portal.

This study aims to identify the role of strategic intelligence as an independent variable in achieving creative behavior among human resources as a responsive variable at Al-Furat Al-Awsat Technical University (the study sample). The study followed the descriptive-analytical method. To collect the required data, a questionnaire was used and distributed to a purposive sample of the university’s employees, with a sample size of 54 participants. The research reached several conclusions, the most important of which is the existence of a significant correlation between strategic intelligence and creative behavior among human resources. Moreover, there is a statistically significant impact of strategic intelligence on creative behavior, and these results aligned with the proposed hypotheses. The study provided several recommendations, most notably that the university should offer employees opportunities for participation in knowledge-based, academic, and administrative work. This includes involving employees in providing opinions and suggestions regarding the university’s vision and mission, and enhancing creative behaviors among staff members through a well-structured plan tailored to organizations that possess strategic intelligence.

The research aims to explore the impact of smart production in achieving sustainable entrepreneurship. The research problem was represented by an important question: What is the role of smart production in achieving sustainable entrepreneurship? The importance of the research is also evident as a serious attempt to highlight the role of smart production as one of the most important foundations of the Fourth Industrial Revolution aimed at highlighting the capabilities of the human element in enhancing the capabilities of production systems and achieving sustainable entrepreneurship. One of the research objectives is to ensure deepening understanding by industrial organizations towards achieving leadership in all their activities, businesses and functions and achieving unprecedented results that outperform their competitors. This is what prompted the research sample company towards excellence and performance in the best way. For this reason, the Union Food Industry Company Limited - Babylon was chosen as a research sample, and the intentional sample method was used for managers and heads of departments and divisions in this company. A number of statistical tools and programs were used, including (Spss, Excel), and the research came out with a set of conclusions, the most important of which was the interest of the management of the research sample company in the variable of smart production and its sub-dimensions and its endeavor to adopt technological techniques that contribute to improving the quality of the product by motivating workers and their effective participation in the decision-making process in developing its production operations with a high level of efficiency and effectiveness and in a way that ensures the achievement of sustainable entrepreneurship

This research explores the role of marketing intelligence as an independent variable with its four dimensions (customer understanding, market understanding, product intelligence, and competitor intelligence) in achieving competitive advantage as a dependent variable with its five dimensions (cost, quality, innovation, flexibility, and time/delivery). The study was applied to Al-Waha Company for Soft Drinks and Mineral Water in Babylon Province, which was selected as a purposive sample by the researchers due to its significant engagement in marketing intelligence across various disciplines. The research adopted a procedural framework that expresses the logical relationship between the main variables. A questionnaire was used as the primary tool for data collection, with 60 forms distributed and 51 valid responses received from the company's employees. Statistical software was employed to conduct the analysis. The results revealed several key findings, most notably the existence of a statistically significant correlation between each dimension of marketing intelligence (independent variable) and competitive advantage (dependent variable), as well as a significant relationship between marketing intelligence as a whole and the overall competitive advantage.

This research aims to measure and analyze financial intelligence indicators in selected Iraqi private commercial banks listed on the Iraq Stock Exchange for the period from 2016 to 2023. The significance of this study stems from the role of financial intelligence in enhancing the sustainability and stability of banks operating in a high-risk economic environment. The study focused on two main indicators of financial intelligence: money generation (net profit) and value creation (added market value). The research utilized a descriptive-analytical approach, relying on financial reports published by the five selected banks: Bank of Baghdad, Iraqi National Bank, Iraqi Investment Bank, Commercial Credit Bank, and Sumer Investment Bank. The results demonstrated that measuring financial intelligence can help banks avoid financial crises and achieve financial sustainability by analyzing financial performance indicators and taking appropriate actions to address economic challenges.

The research aims to analyze the impact of domestic saving on the gross domestic product in the Iraqi economy, relying on the modern methodology of co-integration and using the Autoregressive Distributed Lags Model (ARDL). The results of the co-integration test indicate the existence of a long-term equilibrium relationship between domestic saving and gross domestic product at a significance level of 1%. The research concluded that there is a positive effect of domestic saving on GDP in the short and long term, as increasing domestic saving by one unit will lead to an increase in GDP by (0.202) units in the short term and (1.903) in the long term.

In the era of the digital revolution, artificial intelligence has become a driving force and an important force for innovation, growth and global economic transformation, as a technology capable of improving efficiency, maximizing productivity and opening new market opportunities, and an important pillar in the economic development strategies of many countries, as it facilitates the creation of new economic value that works to enhance economic policies on the one hand and achieve sustainable development goals on the other hand. Artificial intelligence is not just a technological celebration, but a transformative technology that reshapes the economic landscape to enhance productivity, develop employment, innovation, decision-making, improve resource allocation within the economy, and support sustainable development goals. Therefore, the research reveals the relationship between artificial intelligence and economic policies and sustainable development goals, highlighting the important role that artificial intelligence plays in driving economic growth forward and achieving sustainable development goals.

This research aims to analyze the impact of financial sustainability indicators on the inflation rate in Iraq for the period (2004-2022) by examining the relationship between financial sustainability indicators and determining their influence on price stability. It assumes that unsustainable fiscal policies exacerbate inflation rates, whereas improving financial sustainability through enhancing non-oil revenues and rationalizing public spending contributes to reducing inflationary pressures and promoting economic stability. The study employs the modern cointegration methodology based on the Autoregressive Distributed Lag (ARDL) model. The econometric analysis results of the estimated ARDL model indicate a positive and significant relationship between the inflation rate and the following financial sustainability indicators: public debt to GDP (X2), total revenues to GDP (X4), and oil revenues to total revenues (X5), implying that an increase in these indicators leads to higher inflation rates. Conversely, a negative and significant relationship was found with the indicators of public revenue coverage of public expenditures (X1), the tax gap (X3), and external debt to exports (X6), suggesting that improving these indicators can help mitigate inflation. The research recommends adopting balanced fiscal policies by diversifying revenue sources, controlling public debt levels, and enhancing the efficiency of government spending. Additionally, it emphasizes the need for effective coordination between fiscal and monetary policies to curb inflation and enhance economic stability in Iraq.

This research was presented to address the problem of trade shocks that affect the Iraqi economy due to its rentier nature that depends on crude oil exports. It aims to analyze and measure the impact of these shocks on the economic variables represented by (Gross Domestic Product, Public Expenditure, Parallel Exchange Rate) for the period (2004-2023), using the Bayesian Vector Autoregressive Model (BVAR) methodology and using impulse response functions and Variance Decomposition. The results of the Bayesian Vector Autoregression model (BVAR) showed a direct response between trade shocks and both Gross Domestic Product (GDP) and Public Expenditure, and an inverse response between trade shocks and the Parallel Exchange Rate. The results of the Impulse Response Functions (IRF) showed that the occurrence of a favorable trade shock resulting from an increase in exports would have a positive impact on GDP and public expenditure for a period of (10) future years, but it would lead to an increase in the parallel exchange rate due to the increase in demand for imported goods. On the other hand, the occurrence of an adverse trade shock resulting from an increase in imports would have a negative impact on GDP in the first and second years, and then it would become positive, and it would have a positive impact on public expenditure and increase the parallel exchange rate. The results of the Variance Decomposition (VDS) analysis showed that the impact of export shocks is greater than the impact of import shocks on the research variables. The research recommends improving the management of trade shocks in Iraq by developing mechanisms to deal with them and reducing their negative effects on the economy, such as establishing sovereign wealth funds to benefit from financial surpluses in the event of favorable shocks and addressing the deficit that occurs in the Public Budget during adverse shocks.

Aim to search To clarify the impact of non-deposit financing sources on Represented (retained profits, reserves, income tax provision, borrowed funds, cash insurance) in the market value through indicators ( Tobin's Q Market value to book value index) applied to a sample of banks listed on the Iraq Stock Exchange To achieve this, the study dealt with quantitative measurement as a method for measuring variables by analyzing the content of the annual financial statements of 10 banks for the period from 2016-2022.To collect primary data for the purpose of measuring the study variables and their dimensions, correlation and regression models were used in the statistical program (SPSS Ver.22) to examine the relationship and influence between these variables and dimensions, and the study found that there is a negative (inverse) effect between the source of reserves and market value across The two indicators And between both the source of the income tax provision and the source of cash insurance with the market value via a scale (Tobin's Q),There is a positive (direct) effect between retained earnings and market value via the market value to book value scale. The study recommended to It is necessary for Iraqi commercial banks to operate non-deposit financing sources so that they are compatible with their maturities, with the aim of reducing risks, achieving returns, and improving market value. These sources must not be left frozen and unexploited in the banks sample of the study, with the need to take into account liquidity ratios when investing these funds.

Using (DTC) is an important technique that helps designers control costs and evaluate the manufacturing cost of available alternatives in the early stages of the design process. This forces economic units to make necessary design adjustments to ensure economic objectives are met. This technique typically relies on frequent redesigns to meet a given budget, resulting in lower-cost, more competitive designs. It is therefore an effective way to shorten the "design/development/test" cycle, allowing multiple alternative solutions to be examined simultaneously and meeting customer needs while minimizing resource consumption. DTC is a design-to-cost (DTC) technique that aims to reduce the life cycle of new products while ensuring quality, reliability, and other customer requirements by examining all cost-reduction ideas during the product planning and design process. It is a strategic cost management technique used in the early stages of product design. It aims to achieve a balance between performance and cost when designing or developing a new product by controlling cost factors during the design phase and before the physical commencement of manufacturing/development to achieve a more accurate cost estimate with the goal of enhancing profitability, perceived value, and improving product quality or performance. The primary goal of design-to-cost is to achieve the optimal balance between performance and cost in the design and development process. Determining and measuring the cost of the desired product using advanced scientific and engineering methods in advance of the design phase prevents any waste or squandering of available economic resources, reflecting the optimal utilization of available resources and the highest levels of quality and performance. Design-to-cost relies on advanced engineering techniques using artificial intelligence in its implementation steps, which engineers and accountants use to measure, analyze, and reduce costs and improve product quality and performance. These techniques include concurrent engineering, reverse engineering, and design-to-cost. This research will focus on the design-to-cost technique, which will be demonstrated in the practical aspect of the research. Design-to-cost (DTC) is a strategic approach that aims to integrate cost considerations into the initial design stages of a product or service with the goal of achieving a balance between performance, quality, and economic feasibility. This approach contributes to reducing costs by focusing on reducing required resources, improving production processes, and simplifying designs using artificial intelligence tools without compromising product quality or functional requirements. The role of design-to-cost (DTC) is to foster collaboration between design, engineering, and accounting teams to ensure the implementation of innovative and sustainable solutions that meet established budgets from the outset. This research examines the importance of applying design-to-cost in competitive business environments, as it is an effective tool for improving efficiency, increasing competitiveness, and reducing costs, ultimately leading to financial sustainability and sustainable development for economic units.

This study explores the use of quantile regression as an analytical approach for panel data with fixed effects, integrating it with clustering techniques to identify latent subgroups (clusters) of units that share similar characteristics or behaviors. To achieve this, two popular clustering algorithms—K-Means and K-Medoids—were employed and compared in terms of their effectiveness in uncovering hidden clusters among units. Quantile regression is a flexible and powerful statistical tool that allows the analysis of relationships between variables at different points of the distribution of the dependent variable, rather than focusing solely on the conditional mean as in traditional regression models. This flexibility enables a deeper understanding of heterogeneity in the data, especially in the presence of non-uniform distributions or outliers.
In this study, a Monte Carlo simulation approach was adopted to evaluate the performance of integrating quantile regression with the aforementioned clustering methods under various scenarios. The Mean Squared Error (MSE) criterion was used to compare model accuracy across different settings, including variations in time periods and proportions of outliers. The results demonstrated that selecting an appropriate clustering technique and properly tuning the number of clusters can significantly improve the accuracy of estimating quantile regression parameters. In particular, the K-Medoids method outperformed K-Means in scenarios with a high proportion of outliers, while the median quantile level (Q50) proved to be the most stable among the quantiles studied.

This research presents a conceptual framework on the role of metaverse transformations in enhancing digital financial services, focusing on the impact of these changes on customer experience, the delivery of innovative services, and the promotion of financial inclusion. It explores the rapid development of digital technologies such as virtual reality (VR) and augmented reality (AR), and how they can create interactive environments that enable customers to conduct financial transactions more efficiently and conveniently. The research also examines the role of the metaverse in offering digital branches, virtual financial consultations, and digital transactions, thereby improving access to financial services in areas lacking traditional infrastructure. The research concludes that the metaverse offers limitless possibilities for reshaping the financial sector by enhancing customer experience, expanding financial inclusion, and driving innovation and efficiency in the provision of financial services. It is also expected to contribute to sustainable growth through the integration of traditional and digital financial systems. In this regard, the study recommends promoting research and development in metaverse and blockchain technologies to deliver more efficient and effective digital financial solutions, thereby helping to build a modern, inclusive, and secure financial system that meets the needs of individuals and institutions in the digital age.