Tikrit Journal of Administrative and Economic Sciences

The aim of the research is to shed light on an important and vital topic represented by human capital and ways to develop and invest it, and to arrive at a perspective that focuses on its concept and its importance in meeting the requirements of the transition towards a knowledge economy, by studying the relationships that link its components and their impact in raising the level of knowledge economy indicators. Therefore, the application of A sample of professors of the College of Administration and Economics at the University of Kufa amounted to (50) individuals, and the questionnaire was distributed to them. After retrieval, it was found that there were (43) valid questionnaire forms for the purpose of statistical analysis, using the (LISREL 8.8) program, and testing hypotheses with linear regression using the program (SPSS V6), a set of conclusions have been reached, the most important of which are: that investing in human capital makes an effective contribution to achieving the requirements of the transition towards a knowledge economy, and raises its indicators, and that there is a weakness in training and empowerment of human resources, and in light of the conclusions that were reached I presented some recommendations to her.

The research aims to explore the nature of the correlation and impact between process re-engineering and institutional performance in a sample of employees of the Iraqi Ministry of Finance. It also contributes to filling the knowledge gap on the extent of the impact of transformational leadership and process re-engineering on institutional performance, using statistical methods to process and analyze data and reach its results based on the SPSS program. Among these results, there is a correlation and a moral impact between process re-engineering on institutional performance. The research recommended the necessity of emphasizing to the surveyed ministry departments that re-engineering administrative processes will crystallize the ministry’s work and address the deficiencies and weaknesses and thus achieve excellence in performance and outputs and attract the largest number of customers.

The research aimed to know the extent of the impact of artificial intelligence systems in reducing information asymmetry by applying it to a sample of banks listed in the Iraq Stock Exchange. To achieve this goal, the research dealt with a sample that included (10) Iraqi banks listed in the Iraq Stock Exchange. This sample was selected on the basis of banks that have integrated data for the period from (2013-2022), while the quantitative measurement of the research variables was adopted by analyzing the content of the financial reports of those banks. The inductive and deductive approach was relied upon, and some statistical methods were used based on the (SPSS) and (AMOS) programs to examine the direction and strength of the relationship and influence between the research variables. The research found that there is a statistically significant impact of artificial intelligence and all its techniques on information asymmetry in the banks in the research sample. The research recommended adopting artificial intelligence systems to accurately analyze accounting data, as these systems contribute to reducing human errors and improving the reliability of financial information, and improving the accuracy of accounting information reduces information asymmetry between stakeholders, such as investors and management, which enhances confidence in financial reports.

Purpose of the study:
This study aims to explore the challenges of leadership in the era of innovation, with a focus on the role of flexible leadership skills in correcting deviations in financial institutions, through a case study in private banks. Therefore, this study seeks to understand how modern transformations and technical innovations affect leadership challenges in Private banks, and how flexible leadership skills can contribute to correcting the deviations that these institutions may face.
Study population and study entrance:
211 employees of the Levant Arab Islamic Bank, the International Development Bank, and the Iraqi National Bank were selected to represent the study population. The study used a survey approach, where a questionnaire was distributed to employees in these banks to collect data related to leadership challenges and flexible leadership skills.
the importance of studying:
The importance of this study is highlighted by providing a deep understanding of the challenges facing leadership in private banks in the era of innovation, and identifying the role that flexible leadership skills can play in correcting deviations and achieving positive transformation in these institutions.
Theoretical results and practical results:
The study reached theoretical results that emphasize the importance of flexible leadership skills in dealing with modern challenges in the banking sector, and practical results that show a positive impact of applying flexible leadership skills on the performance of private banks and their ability to correct deviations.
Conclusions and recommendations:
The study concluded that developing flexible leadership skills can be an effective solution to improve the performance of private banks and correct deviations. On this basis, the study recommends the need to develop training programs aimed at enhancing flexible leadership skills among leaders in private banks.

Study objective: The study aims to evaluate the role of digitization and digital transformation on administrative innovation, and analyze the extent of their ability to improve the performance of banking institutions and increase management flexibility in dealing with technological developments.
Study importance: The importance of this study is highlighted in highlighting digital transformation as a strategic tool to enhance administrative innovation, which contributes to building an innovative administrative environment capable of adapting to future technological changes. It also provides insights into enhancing administrative efficiency and achieving sustainability of innovation in the banking sector.
Study methodology and sample: The study relied on the descriptive analytical approach, as data were collected using questionnaires distributed to a sample of administrators at the Central Bank of Iraq. The sample numbered 134 administrators from the study community consisting of 155 employees. The data were analyzed using advanced statistical tools to evaluate the impact of digitization and digital transformation on administrative innovation.
Main conclusions: The results of the study showed that digitization and digital transformation play a pivotal role in enhancing administrative innovation, as they contributed to increasing the efficiency of administrators and enabling them to implement innovative solutions in administrative work. These digital transformations also contributed to improving performance and reducing operational costs and the time required to complete tasks.
Main Recommendations: The study recommends enhancing the digital infrastructure in the Central Bank and providing training programs for administrators to raise their skills in dealing with modern technologies. Banking institutions should also adopt strategies that support administrative innovation and adapt them to rapid technological developments.

Ehtereum is one of the digital currency assets in the global diversity of digital currency markets. Which requires the use of advanced techniques for artificial prediction of its volume such as neural networks such as Radial Bases Function Network ((RBFN)). There are no difficulties in taking rational actions to build the speed of Ehtereum price fluctuations. Which calls for and urgently needs a prediction model that is characterized by good accuracy for the volume of dealing with this promising calculator, aiming to collect data using one of the neural networks to predict the rise or adjustment of the volume of this computer, for the purpose of searching for the use of the historical daily dated 04/01/2024 until 05/11/2024 from the gaming site for trading virtual currencies ((investing.com fort from cooperation as Ehtereum prices and starting the live broadcast and extracted some other indicators such as the following and the daily risk through the day the range movement as well as price reductions through the Excel program, and then diversified widely (SPSS.Ver.26) using the radial function network (RBFN) to learn historical data, and the proposed model will be applied to the distinguished planning in the performance of the model, as it reached the artificial neural network model (RBFN) provided accurate predictions for some of the Ehtereum trading volume and can lead to an informed investment gain, and it has succeeded in applying this model to other operations and with large model sizes for cryptocurrencies and learning its effectiveness. This model can be relied upon to include focus Additional like economic news you earn on prices and children's behavior.

Electronic disclosure is one of the new developments in the business environment and has begun to play a prominent role in all fields, especially in the accounting field, as electronic disclosure has become an integral part of sustainable development and is crucial for banks that care about the requirements of modern technology. The research aims to measure the degree of electronic accounting disclosure in annual reports and demonstrate its role in enhancing sustainable performance. To achieve this goal, a sample of (4) private banks from Islamic banks registered in the Iraq Stock Exchange was selected for the purpose of conducting an applied study by analyzing the content of the financial reports of these banks for the period from (2020 to 2023). Electronic accounting disclosure was measured by developing a list of the main indicators that indicate this disclosure and searching for them in financial and non-financial reports, while sustainable performance was measured using the (HSGM) model, which measures the sustainable growth rate. Statistical methods were also used in the (SPSS) program to analyze the collected data and test the research hypotheses. The research concluded that there is a significant positive impact of electronic accounting disclosure in enhancing the sustainable performance of Islamic banks. The research recommends the need to set clear and specific standards for electronic accounting disclosure in Iraqi banks and train employees on the methods that must be disclosed in financial reports as they enhance sustainable financial, social and environmental performance.

This study aims to explore the impact of digital entrepreneurship on administrative efficiency at Tikrit University by analyzing the opinions of a sample of university staff. The study also seeks to understand how to enhance administrative performance using digital tools and technologies, as well as the obstacles that may hinder the implementation of this entrepreneurship. The methodology adopted in this study is the descriptive analytical approach, following these steps: Sample Selection: A sample of (112) individuals from Tikrit University staff was selected, including academics and administrators. The results showed that both digital entrepreneurship and administrative efficiency are negatively affected by the lack of a suitable environment to promote digital innovation, which emerges as one of the main challenges that need to be addressed to improve overall performance. Additionally, the results indicated the importance of encouraging faculty members to conduct specialized research in digital entrepreneurship and to innovate new educational and administrative solutions based on technology ,The study recommended improving the university environment to stimulate creativity and digital innovation by providing financial and moral support, and encouraging academic and administrative staff to develop and test their ideas. Furthermore, the study suggested developing effective digital systems that contribute to improving administrative and educational processes, and expanding their use among various colleges and departments to achieve better collaboration and higher efficiency.

The study aimed to analyze the role of encryption and blockchain technologies in protecting financial data and enhancing transparency by reducing reliance on intermediaries. Data was collected from Iraqi university professors using a questionnaire, where 69 valid questionnaires were analyzed using SPSS. The results showed that blockchain contributes to improving data protection through encryption and decentralized distribution, which enhances trust and reduces manipulation. Cybersecurity practices also reduce cyberattacks and maintain data confidentiality. The study recommended adopting advanced encryption technologies and regular mechanisms for assessing security risks, while addressing vulnerabilities to ensure data protection and continued security.

This research deals with the role of strategic management in developing the entrepreneurial behavior of employees, an exploratory study of the opinions of employees at the University of Warith al-Anbiya in question, and then testing the effect between strategic management and the entrepreneurial behavior of employees.
The researcher used an applied study, where data was collected through questionnaires that were distributed to university employees to analyze the literature related to the subject of this research. Warith al-Anbiya University in Karbala was chosen as a place to test the research hypotheses, and a simple random sample was taken, consisting of (80) employees of the university. Based on equations, the size of the research community reached (100) workers The research also showed that strategic management in developing the entrepreneurial behavior of employees is linked to the existence of a moral and positive correlation between the strategic management variable and the entrepreneurial behavior variable. Among the most important results of the research is that the relationship between strategic management and Entrepreneurial is represented by the integration of roles between setting a vision and strategies that support Entrepreneurial and providing a stimulating environment. For employees to adopt entrepreneurial behavior, by enhancing entrepreneurial culture and developing skills By developing skills and stimulating innovation, strategic management can transform employees into a driving force towards development and innovation within the organization, which contributes to achieving its long-term goals and improving its performance. Therefore, the researcher has recommended a number of recommendations, the most important of which is the necessity of developing a material and moral rewards system that encourages employees. For presenting entrepreneurial ideas and innovative projects, rewards can include financial incentives, certificates of appreciation, and job promotions granted to workers who contribute to developing university operations and achieving innovation.

The research aimed to identify the areas of the Iraqi cybersecurity strategy, which contained (8) areas: (effective governance, legislative and regulatory framework, cybersecurity technology framework, cybersecurity culture and capacity building, research and development towards self-reliance, compliance and implementation, preparedness for cybersecurity incidents, international cooperation) and What is its impact on the labor market in the case of developing accounting education curricula?. From this standpoint, the research problem was to research the type of relationship and impact between developing accounting education curricula according to those areas (8) on the labor market and what are the considerations for developing accounting curricula in Iraq. The general research objective is to present a mechanism for adapting cybersecurity in accounting education, such as protecting financial information and data for entities, individuals and the state, and reducing their exposure to hacking. In this regard, this research focused on shedding light on this objective by taking the opinions of a sample of academics in Iraqi universities specializing in accounting and cybersecurity by designing a questionnaire using (Google Form) and distributing it to the research sample, which numbered (87) respondents. It includes four axes: first one: is specific to the areas of the Iraqi cybersecurity strategy. Second one: is specific to developing accounting education curricula in Iraq. Third one: is specific to the labor market. Fourth one: is specific to considerations for developing accounting curricula according to the Iraqi cybersecurity strategy. Then, their answers to those four axes are analyzed after giving weights to the responses according to a five-rank Likert scale to measure the answers to the questions of the questionnaire axes. Using descriptive statistical analysis methods in the answers of the research sample, the research has produced several results, the most important of which are: There is a relationship and a positive impact with statistical significance between the areas of the Iraqi cybersecurity strategy and the labor market. There is a relationship and an impact with a positive statistical significance between the development of accounting education curricula "according to the areas of cybersecurity" and the labor market. There are important considerations that should be taken into account when designing accounting curricula according to the areas of cybersecurity in a series, namely: training and continuous improvement of the teaching staff, including cybersecurity concepts in the curricula, evaluating and analyzing the effectiveness of the curricula, using simulations and media. Multiple, using interactive and applied methods to teach cybersecurity concepts, using self-learning and active learning. The most important recommendations were: including cybersecurity concepts in accounting curricula, such as the need to know networks, artificial intelligence, cloud computing, secure communications and encryption according to an international standard framework to evaluate the outcomes of this development of curricula, strengthening the research community in the field of cybersecurity and its relationship to accounting, especially at the postgraduate level, active participation in all international events, conferences and forums related to cybersecurity and its relationship to accounting, and hosting international and regional conferences and workshops in this field.

The current research aims to analyze the impact of cloud computing technologies on the efficiency of management accounting systems in terms of data processing speed and accuracy. And to evaluate the role of cloud computing in enhancing cooperation between financial and accounting departments by providing a shared and synchronous work environment. The research adopted an investigative approach to study the impact of cloud computing technologies on the efficiency of management accounting systems, where a questionnaire was distributed to a sample of university professors and employees at the University of Anbar, and 59 questionnaires were analyzed using SPSS. This analysis aims to provide a deep understanding of the role of cloud computing in improving accounting performance. The research concluded that cloud computing provides a secure environment for storing and managing financial data, allowing management accounting systems to operate efficiently while reducing the risks associated with data loss or hacking, especially in financial institutions that require a high level of security. And that cloud computing increases the flexibility of accounting operations and their updates, as it facilitates making periodic modifications and updates without the need for complex procedures, which contributes to improving the overall performance of management accounting systems and making them more suitable for changing market requirements. The research recommended that, given the importance of security in cloud accounting systems, it is recommended to adopt advanced security standards to ensure the protection of financial data from breaches and risks. This includes advanced encryption, access control policies, and periodic data security audits. To ensure optimal use of cloud computing technologies, dedicated training programs should be provided to management accounting professionals to develop their skills in using these technologies efficiently, and to raise their awareness of best practices related to security and cloud data management.

The aim of the research was to identify the role of information and communication technology in enhancing sustainable performance in the researched institution. The research sample included (30) employees in the College of Administration and Economics/Samarra University. The research relied on a set of statistical tools in the analysis represented by (frequencies, percentages, arithmetic means, standard deviations, Pearson correlation and multiple regression) that suit the nature of the data obtained by the distributed questionnaire. The research reached a set of conclusions, the most important of which was that there is a significant relationship between information and communication technology and sustainable performance, as proven by the value of the regression coefficient of (0.821), which means that the College of Administration and Economics/Samarra University is keen to perform its work through information and communication technology tools, which was reflected in enhancing sustainable performance. It reached a set of recommendations, the most important of which was to pay attention to investing its technological, human and financial resources in a way that ensures the continuous provision of its current and future services.

Information and communications technology (ICT) is an essential driver of inclusive growth and economic development according to many theoretical and empirical studies. Therefore, the research aimed to study the role of information and communications technology in achieving comprehensive growth in the Iraqi economy, relying on the standard model in which the Human Development Index (HDI) expresses comprehensive growth, while the explanatory variables included the percentage of Internet users out of the total population. And the proportion of mobile phone users out of the total population and the growth in the gross domestic product for the period (1990-2023). The results showed that the Internet use variable had a positive role in improving the Human Development Index, while the other two variables did not show a statistically significant effect on the Human Development Index according to the results. the study. The study recommends enhancing investments in digital infrastructure and linking them to comprehensive policies to achieve sustainable development.

The world has witnessed many changes during the last decade of the twentieth century, which are still interacting with each other, including the technological and information revolution, intense competition, changing customer desires, and a complete change in the methods of providing financial services. Hence, financial and banking institutions must use advanced technology in their operations and services. The current research aims to identify the role of financial technology in enhancing and innovating banking financial services. The research was applied to a sample of (80) individuals. A model was formulated and hypotheses were tested using the structural modeling method. The research reached a set of conclusions, the most important of which are: Financial technology contributes to improving banking financial services, as it enhances banking flexibility and efficiency and expands the potential customer base, which contributes to achieving greater financial inclusion and improving the customer experience in the financial services sector, The most important recommendations include: adopting new digital business models and focusing on providing customized financial services, in addition to developing strong strategies to protect financial data, including regularly updating systems and providing training to employees on best practices in dealing with financial technology.

The research aims to explore the critical relationship between a trainer's competence in information technology (IT) and the quality of knowledge provided to trainees. In today's digital landscape, IT proficiency is no longer a bonus, but an essential skill for coaches. Information technology provides various training methods and techniques that enhance continuous learning, enhance skills and the ability to adapt in the rapidly changing professional landscape. By using diverse training methods, organizations can design training programs that meet the specific needs of trainees and enhance knowledge retention and skill application. To achieve the goal of the research, the researchers distributed a questionnaire to the workers at Directorate of Studies and Development of Youth Personnel and Leadership in the Ministry of Youth and Sports. (68) questionnaires were obtained and were analyzed using the advanced statistical program (SmartPLS V.4). It was concluded that the competence of trainers in information technology plays a vital role in Quality of knowledge provided to trainees. By leveraging information technology effectively, providing administrative support, investing in train-the-trainer programs, and evaluating training programs, organizations can enhance the overall training experience and improve the knowledge and skills acquired by trainees. The results of this research provide valuable insights into the importance of IT proficiency for trainers and its implications for Learning outcomes for trainees. The findings highlight the critical role of technological competence in the modern education and training environment. The research also provides recommendations for integrating information technology training into trainer development programs to enhance knowledge delivery and improve trainees’ overall learning experiences.

study examines the concept of cyber resilience and its role in enhancing the quality of digital financial services, with a specific focus on an applied case study at the Jordanian National Cyber Security Center (JNCSC). As the reliance on digital platforms for financial services continues to increase, ensuring the robustness and reliability of cybersecurity measures becomes critical to safeguarding financial transactions and data. The study explores the various strategies implemented by the JNCSC to fortify cyber resilience and mitigate the risks associated with cyber threats in the financial sector. Through an analysis of both qualitative and quantitative data, the study assesses the effectiveness of these strategies in improving the operational efficiency, security, and trustworthiness of digital financial services. The findings indicate that robust cyber resilience frameworks significantly enhance service continuity, reduce downtime, and foster consumer confidence. The study concludes with recommendations for further strengthening cyber resilience in the context of digital financial services, aiming to improve their quality and sustainability in the long term.

Objective: To investigate how digital leadership practices, including the use of technology for communication, feedback, and performance management, can enhance employee engagement and prevent quiet quitting at National Bank of Iraq.
Methodology: This study employed a mixed-methods approach, combining quantitative surveys and qualitative interviews with National Bank of Iraq employees. The quantitative survey gathered data on employee engagement, perception of digital leadership practices, and prevalence of quiet quitting tendencies. Qualitative interviews explored employees' experiences with digital leadership and its impact on their motivation and engagement.
Findings: The study revealed that digital leadership practices were positively correlated with employee engagement and negatively correlated with quiet quitting tendencies. Employees who perceived their leaders as effective communicators, accessible through digital platforms, and supportive of their work-life balance were more engaged and less likely to exhibit quiet quitting behaviors.
Recommendations: The study recommends that National Bank of Iraq leadership continue to invest in digital tools and technologies to enhance communication, provide personalized feedback, and facilitate remote collaboration. It also calls for training programs to equip leaders with the skills and knowledge necessary to effectively leverage digital platforms for leadership purposes.

The study aims to reveal the impact of artificial intelligence in enhancing the digital value of electronic payment systems, as the adoption of artificial intelligence in electronic payment systems has revolutionized the financial sector worldwide, including in Iraq. This study examines the role of artificial intelligence in enhancing the efficiency, security, and accessibility of electronic payment systems in Iraq from 2018 to 2024. It also evaluates how AI-based technologies such as machine learning, natural language processing, and predictive analytics have been integrated into payment platforms to improve user experiences, combat fraud, and improve decision-making processes. The research also highlights the challenges facing the implementation of artificial intelligence in the local context, including regulatory restrictions, infrastructure gaps, and resistance to technological adoption. The descriptive approach was adopted to analyze the data collected, represented by the Central Bank’s statistics. This study shows that artificial intelligence has not only enhanced the functions and security of electronic payment systems, but has also contributed to creating significant digital value by enhancing financial inclusion, reducing transaction costs, and accelerating economic growth. The findings suggest that with continued investment in AI and supportive regulatory frameworks, electronic payment systems in Iraq can further evolve, in line with global standards while addressing local needs. The study concludes with recommendations for stakeholders to leverage AI technologies to support growth and innovation in digital payments.

The research aims to clarify and identify the theoretical aspects of the allocation problem and provide applied models for how to solve the case of reducing the cost of allocating resources (Source) to a number of sales centers (Destinations) to the lowest possible extent, i.e. achieving the optimal cost, and the possibility of using them in economic and administrative units to achieve the goals in Reducing costs and maximizing profits. The sample of the study is the printing house of the E-Fru newspaper and the He-Bat newspaper, which specializes in printing daily newspapers. They are two Iraqi newspapers in the Iraqi Kurdistan region, two daily newspapers located in Dohuk Governorate. It has three agents in each newspaper who represent the sources (source or jobs), as well as identifying how to distribute them to three located distribution offices. In three governorates, which represent distribution offices (D estinations or task) in Aa Faro newspaper(Mosul Governorate Office, Erbil Governorate Office, Dohuk Governorate Office) while in Khabat newspaper (Dohuk Governorate Office, Sulaymaniyah Governorate Office, Erbil Governorate Office) the data related to the research (the number of appointed agents as well as the number of distribution offices and their locations) was obtained from During field visits with the head of the printing press for the two aforementioned newspapers. The study came out with the following conclusions by looking at the final optimal allocation matrix (the last matrix for the two newspapers, E-Faro and Kha-Bat, shows the following. We note that the allocation of sales agents (Source) to distribution offices in the governorates became as follows: Allocating the first agent to the Mosul Governorate Distribution Office and allocating the second agent To the Erbil Governorate Distribution Office, the third agent was allocated to the Dohuk Governorate Distribution Office, and the fourth agent (Dummy) was allocated to the Sulaymaniyah Governorate Distribution Office for the newspaper Aa Faro. While we note to Khabat newspaper that the first agent was allocated to the Erbil Governorate Distribution Office, the second agent was allocated to the Sulaymaniyah Governorate Distribution Office, the third agent was allocated to the Dohuk Governorate Distribution Office, and the fourth agent was allocated (Dummy) to the Mosul Governorate Distribution Office. We note from the case of allocation (4) above that it is clear that an agent has not been allocated to the Sulaymaniyah Governorate in the E-Faro newspaper, meaning that a distribution office has not been opened in the aforementioned governorate, while we note from the case of allocation (4) above that it is clear that an agent has not been allocated to the Mosul Governorate in the Khah Bat newspaper, meaning that it has not been opened. Distribution office in the aforementioned governorate. We note that the total cost of allocating agents to the distribution offices in the governorates in the E-Faro newspaper is equal to (84,000) thousand Iraqi dinars per day, while we note that the total cost of allocating agents to the distribution offices in the governorates in the Khebat newspaper is equal to (40,000) thousand Iraqi dinars per day. We note that the value of the total customization cost that we obtained using the ready-made program (Win QSB) was equal to the value of the total cost that we obtained in the practical aspect, and this proves the validity of the results we reached in the process of developing the optimal solution.

In recent years, due to the Fourth Industrial Revolution, robots have increasingly undertaken tasks that were traditionally performed by humans, even those requiring high technical skills. This includes roles such as judges, lawyers, and doctors, as well as economic tasks like executing marketing decisions, analyzing financial data, and other functions across various aspects of life. Companies are replacing human workers with robots due to their precision in task performance and lower production costs. The rapid emergence of these new technologies and the resulting displacement of a significant number of human workers have given rise to a new type of unemployment known as robotic unemployment.

The research aimed to know the extent of the impact. of ownership structure patterns represented by (concentration of ownership and administrative ownership) on investment efficiency by applying it to a sample of banks listed on the Iraqi Stock Exchange, and to achieve this goal. The research dealt with a sample of (14) banks listed on the Iraq Stock Exchange, for the period from 2013 to 2013. For the purpose of collecting primary data to measure the research variables, ownership structure patterns represented by (concentration of ownership and administrative ownership) were measured through mathematical equations in each case. pattern, and investment efficiency was measured using a model (Bidlle et al., 2009). Descriptive analysis methods were used, namely the arithmetic mean and standard deviation, and the correlation coefficient and regression were used in statistical analysis to test the research hypotheses, relying on the statistical program (SPSS). The research found a statistically significant relationship between ownership structure patterns and investment efficiency. The research recommended setting a framework or limits for the various types of ownership ratios in banks registered in the Iraqi Stock Exchange, in addition to directing bank management to delve into investment projects because these projects achieve high financial returns that extend over several years and lead to maximizing the value of these banks.

This research aims to evaluate the financial performance of Iraqi banks using the PATROL model, which is considered one of the most prominent models used in banking literature. The model was applied to a sample of eight Iraqi banks, distributed between commercial and Islamic banks, during the period from 2019 to 2022. The results supported the research hypotheses, confirming the ability of the PATROL model to classify and assess banks according to two methodologies: classification, which relies on ranking banks based on specific financial indicators, and weighting, which assigns different weights to the indicators based on their relative impact on financial performance.
The analysis showed that Iraqi commercial banks outperformed Islamic banks when evaluated using the classification methodology, while Islamic banks excelled over commercial banks using the weighting methodology, which is considered more accurate in determining the relationship between financial indicators. Moreover, the research indicates the potential to integrate artificial intelligence techniques into financial performance evaluation processes. This integration can enhance financial analysis accuracy through the use of techniques such as machine learning to extract patterns from big data, leading to improved future predictions and early detection of financial risks. Furthermore, these techniques could assist banks in making more informed strategic decisions, thereby contributing to the enhancement of their financial stability.

In our current era, sustainable development has become essential for the well-being of society and for ensuring the continuity of life on planet Earth. The importance of sustainable development is evident in its pursuit of a balance between the needs of present humanity and the ability of future generations to meet their own needs. To achieve this well-being, we need to implement a modern financial system that is in line with the global system. To achieve this:
Sustainable development is based on three main dimensions: environmental, economic, and social. Through these dimensions, it seeks to achieve a significant balance between these dimensions to ensure sustainable economic growth and the sustainability of natural resources, while maintaining justice and social balance. Based on the above, this research addressed one of the financial reporting standards, namely IFRS15 “Revenue from Contracts with Customers on the Quality of Accounting Information Disclosed in Financial Reports” and its impact on sustainable development through investor decisions in companies listed on the Iraq Stock Exchange. To achieve the goal of this research and test its hypotheses, the agency theory and signaling theory were relied upon through an exploratory study based on a sample of 294 consisting of the categories used and prepared for the financial reports of companies listed on the Iraq Stock Exchange, through the use of the mixed method (personal interviews) and (questionnaire list) based on the SPSS program. The study contributed, through the analysis of statistical tests of the research hypotheses, to reaching a set of field evidence of the basic conclusions, the most important of which is the existence of a relationship and a moral effect of applying the IFRS15 standard on the quality of the investment decision in stocks by investors through its improvement of accounting disclosure requirements and thus achieving high sustainable development, which indicates that there is a direct moral effect of accounting disclosure requirements according to Standard (15) on investor decisions. The higher the percentage of disclosure quality according to Standard 15 in the reports. The financial performance of companies listed on the Iraq Stock Exchange improves their investment decisions, thus achieving high sustainable development. Furthermore, there are weaknesses in the principles and processes of the unified accounting system followed in Iraq, as they do not align with the requirements of IFRS 15 regarding the conditions for revenue recognition, measurement methods, and disclosure. The unified accounting system relies on the (realization-acquisition) approach, while revenue is recognized according to IFRS 15 based on the (asset-liability) approach to ensure a true representation of the economic essence of the operations of the revenue-generating economic unit. One of the most important recommendations of the study is the need to adapt the unified accounting system to the requirements of applying International Financial Reporting Standards (IFRS) for all sectors in general, and the communications and contracting sectors in particular. This is achieved by amending the accounting manual of the system and special accounting restrictions, and introducing classifications that are consistent with these requirements in various areas, including revenue recognition issues, to align with the requirements of IFRS 15. This will reflect on the quality and importance of investment decisions, thus achieving sustainable development.

In a world characterized by sustainable technological advancement, the use of artificial intelligence applications, particularly modern operational research methods such as neural networks, stands out as a key tool for improving modeling and forecasting. This study presents a modern approach to examining the issue of employee satisfaction and its impact on work sustainability within organizations. The aim of this research is to explore the potential of employing one of these applications to measure and analyze employee satisfaction indicators, assess its role in improving the work environment, enhance institutional performance, and gauge its impact on workforce sustainability within organizations. The study seeks to understand the factors influencing employee satisfaction, such as the work environment, incentive policies, and peer interaction, and their role in strengthening employees' desire to stay and continue working. To achieve its objective, the study employs a neural network model to analyze data related to employee behavior and satisfaction levels, offering in-depth insights that enable predictions about potential trends in workforce sustainability based on their behavior, such as remaining in or leaving their jobs. The research adopts an analytical and experimental approach to answer the study's questions by analyzing datasets from organizations published on the Kaggle platform, utilizing neural networks as one of the AI techniques. The results are encouraging and can serve as a roadmap for ensuring work sustainability within organizations. The researchers concluded with valuable recommendations to support institutional work sustainability.

The study aims to identify the role of e-governance and its dimensions in the reputation of the organization, at the northern Technical University . The analytical descriptive approach has been adopted through data collection, analysis and tabulation through a main data collection department (questionnaire). The study was based on the opinions of a random sample of employees at the northern Technical University, and the random sample size was (279) single.
The study came to the main conclusion that e-governance, through its dimensions, affects the enhancement of the reputation of the organization, as the impact rate reached 87%, while it turned out that the e-accountability dimension is the most influential in the reputation of the organization, and it means the importance of universities adopting e-governance in all its details, including the northern Technical University, and this is done through accountability, transparency and e-participation, so we recommend the application of e-governance at the northern Technical University to build trust and reduce administrative corruption, which enhances the reputation of the organization.

This research aims to examine the extent to which the development of predictive models contributes to enhancing the operational effectiveness of the strategic cost management system. The research was conducted at Rashid Bank in Iraq, where a questionnaire was distributed to a sample of employees and administrators. The number of questionnaires distributed was 132, and 124 valid questionnaires were retrieved for analysis. The data were analyzed using SPSS. The research concluded that predictive analysis is not just a tool to support decision-making, but rather represents an essential element in improving the efficiency of accounting information systems in the banking sector. These technologies can contribute to the accurate collection, organization and analysis of data, which enhances the reliability of financial reports and helps in formulating more efficient financial strategies. The use of these models contributes to supporting financial decisions and reducing operational risks, which enhances the efficiency of banking operations and contributes to achieving financial sustainability. The research recommended that Rashid Bank should develop an advanced technical environment that supports predictive analysis by investing in advanced data analysis systems. And training bank employees to use predictive analysis techniques to increase their ability to interact with digital models and benefit from them in supporting financial decision-making.

The research aims to demonstrate the role of managerial ability in enhancing accounting practices in light of artificial intelligence. The research reviewed the concept of managerial ability, their categories, and theories that explain them. It also addressed the nature of accounting practices, which in this research include (accounting conservatism, disclosure, and creative accounting for real and unreal activities) and explained the driving forces for their practice and the internal and external factors that affect them. The expected relationship between managerial ability and those practices was then deduced. The theoretical framework of artificial intelligence and its relationship to accounting practices was also addressed. The research concluded that managerial ability have an effective role in enhancing sound accounting practices and limiting those incorrect practices. The more the economic unit is subject to high levels of efficiency and managerial ability in its management, this will support the levels of accounting conservatism in a balanced, non-extreme manner. It will also support the possibility of expanding the scope of optional accounting disclosure in addition to adhering to local or international principles, including the mandatory ones, as well as limiting the levels of creative accounting practices for both real and unreal activities. The use of the artificial intelligence strategy will enhance the managerial ability of managers and increases the effectiveness and appropriateness of their decisions in a positive way in solving complex problems in companies.

This research aims to assess the impact of Blockchain technology on the qualitative characteristics of accounting information and identify the potential effects of its use in enhancing the efficiency of Accounting Information Systems. To achieve this goal, the descriptive approach was adopted to discuss the fundamentals of Blockchain technology and its key accounting impacts. The research concluded that Blockchain technology represents the best way to improve the efficiency and quality of accounting information by reducing manual procedures and eliminating the need for intermediaries and opportunities for human error in accounting procedures, ensuring the security of accounting operations and financial transactions. This, in turn, contributes to supporting and enhancing the transparency and efficiency of the information provided to stakeholders. The research recommended the need to adopt Blockchain technology in the accounting sector and take appropriate measures to support its implementation, along with issuing standards to overcome the challenges it faces. This will help build market trust and allow various actors within and across sectors to collaborate, fostering convergence, and establishing policies by companies that require employees to have essential knowledge of the technology.

The research aims to examine the impact of managerial overconfidence on accounting conservatism, applied to a sample of banks listed on the Iraq Stock Exchange. To achieve this objective, the study focused on a sample of 10 banks listed on the Iraq Stock Exchange over the period from 2010 to 2023, For the collection of primary data to measure the research variables, managerial overconfidence was measured using the overinvestment model, while unconditional accounting conservatism was assessed through the Beaver and Ryan (2000) model, based on the market-to-book value ratio, The study was grounded in the hypothesis that managerial overconfidence negatively affects accounting conservatism. To test this hypothesis and achieve the research objective, various statistical methods were employed. The results revealed no statistically significant relationship or impact of managerial overconfidence on accounting conservatism, The researchers recommended conducting further studies on this relationship by examining both conditional and unconditional conservatism.

This study aims to explore the impact of artificial intelligence applications on the future of digital marketing through a survey conducted on a sample of Zain Telecommunications Company customers in Iraq. The descriptive-analytical approach was used as it is most suitable for studying the impact of AI applications on the future of digital marketing. The study population consisted of Zain customers in Iraq, while the study sample comprised 380 individuals selected randomly. Data was collected using an electronic questionnaire distributed to the study sample.
A range of statistical methods was employed, including the arithmetic mean, correlation coefficient, and simple regression analysis, in addition to using the five-point Likert scale for individual responses in the sample.
The results showed that AI applications significantly contribute to improving customer satisfaction and increasing their loyalty, indicating the importance of enhancing the use of these technologies in future marketing strategies. The study recommends that Zain should increase its investment in developing and applying innovative AI technologies in digital marketing strategies.

Information and communication technology occupies a great importance with regard to facilitating economic, commercial and social activities, as it has effectively contributed to making the world look like a small village, thanks to the various means it provided such as mobile phones and Internet networks and the associated increase in the ability of the world’s population to communicate with each other across continents and countries. different and within a few seconds, as it and through the development and significant change it has witnessed, it has become an essential and important aspect in the process of sustainable development, construction, growth and development, so the study aimed to show the impact of total exports of information and communication technology goods and services on indicators of economic sustainable development in particular, through which we can measure the level of economic well-being of the population, In addition to showing the size and type of relationship between total exports of information and communication technology goods and services as an independent variable and average per capita income of GDP as a dependent variable as an indicator of sustainable development, the study used the data of these two indicators published on the statistical website of the International Bank for Reconstruction and Development (IBRD), the method of the standard approach in extracting its results, according to the methodology of co-integration and the error correction model, and by means of the (E-VIEWS 12) program, while it relied on the method of the descriptive analytical method in its analysis and interpretation of the results, the most important of which was, while it relied on the analytical descriptive method in its analysis and interpretation of the results, the most important of which was, the two study models enjoyed a co-integration relationship of the impact of exports of information and communication technology goods and services on the average per capita GDP in both Iraq and Turkey, and the relationship for the Turkey model was positive and significant in In the short term, it remained positive in the long term, but with a lesser effect, but it is not significant, as for the Iraq model, the positive relationship was weak and not significant in the short term, while it has become in the long term adverse and with greater impact and high morale at the level of (1%), and to present a set of proposals, the most important of which is, Iraq must take urgent and real steps to develop the industrial sector, especially with regard to information and communication technology industries, in order to keep pace with the regional and Arab countries that have made progress Major in this field, introducing information and communication technology technologies in schools and universities, preparing intensive training programs for teaching and technical staff in the public and private sectors, and explaining the critical importance of information and communication technology to trainees and preparing them to deal with this technology.

This study aimed to explore the impact of digital transformation on the quality of internal auditing, with a focus on the mediating role of digital governance in Iraqi industrial companies. To achieve the study’s objectives, the descriptive-analytical method was employed. The study population consisted of Iraqi industrial companies, totaling 79 companies, according to the Iraq Industrial Directory. The study was conducted across all Iraqi industrial companies representing the study population, using a survey strategy. The unit of analysis included employees in senior and middle management within finance, internal audit, and information technology departments, in addition to internal auditors and accountants in Iraqi industrial companies. For data analysis and hypothesis testing, the Statistical Package for the Social Sciences (SPSS V.20) was used. After conducting the statistical analysis, the study yielded several key findings, the most prominent of which is that digital transformation—across its dimensions (digital strategy, digital operations, digital technology)—influences the quality of internal auditing, with digital governance serving as a mediating variable in Iraqi industrial companies. This indicates an integrative relationship between digital transformation, digital governance, and internal audit quality. Digital transformation contributes to the application of governance principles and rules by adopting systems that enable the tracking of processes and decisions, providing advanced analytical tools, and employing techniques for risk prediction and monitoring. These factors enhance auditors' ability to conduct accurate and effective assessments, thus reducing errors and improving the reliability of processes and control procedures. The study also recommended several actions, the most important of which is the necessity for Iraqi industrial companies to utilize advanced digital tools and technologies to automate their control processes, thereby improving the efficiency and accuracy of internal auditing operations while ensuring alignment with digital governance requirements.

The main objective of the study was to demonstrate the role of the build, operate, and transfer (BOT) method in rationalizing operational budget expenditures in light of the implementation challenges of its application, using the comprehensive purposive sample method for the study population (Tikrit University), which amounted to (194) individuals, represented by academics, professionals, and administrators, and the descriptive method was used. And statistical analysis based on the results of the questionnaire form. The results showed that there is a significant relationship and impact between (BOT) and the rationalization of operating budget expenditures, but this effect decreases in the presence of some challenges, which confirms the importance of adopting the idea of the study as a starting point for adopting (BOT) instead of the traditional approach to the budget.

Human resources management plays a fundamental role in facing challenges and keeping pace with modern technological developments. Therefore, organizations have paid attention to their digital transformation as they represent the basic element for implementing governance standards. The research aims to study the role of digital human resources management, which is a primary source of competitive advantage in governance. The research problem was represented by the extent of reliance on information technology, especially in human resources management, and what role it plays in governance. The research was applied in Rafidain Bank and the number of respondents was (436) from employees in the bank's branches. The descriptive analytical approach was used in addition to using the questionnaire as a primary tool for collecting data, which was analyzed based on a set of computer programs represented by (SPSS V.26) to measure the validity of the research criteria, and analyze the correlation and impact relationships. The research concluded with a set of results, perhaps the most prominent of which is that there is a positive impact of digital human resources management and its dimensions in governance, while the most prominent recommendations were to work on developing the bank's organizational structures and using clear and direct lines of communication that facilitate the process of transferring information between senior management and lower levels

In the accounting profession, creative accounting is considered a form of manipulation and fraud, utilizing various methods available within accounting rules and standards to exploit the flexibility and choice in those rules." Its goal is to disguise a firm's true performance in order to get beneficial results for the company. The use of these approaches has a substantial influence on the accuracy of the information reported in these firms' financial accounts. In the past and present decades, creative accounting has played a key part in the rapid collapse of several organizations, resulting to the accounting profession's inability to meet its anticipated standards. The fall of the Enron Corporation in 2001 is a prime illustration of this. As a consequence, several measures have been undertaken to offset the detrimental impacts of creative accounting practice. The research is divided into many categories. The first part discusses the study's issue, aims, and significance. The second portion discusses the notion of creative accounting, its surroundings, and the motives behind its activities. The final part discusses creative accounting methods, techniques, or approaches, as well as the involvement of governments and international organizations in limiting its practices in financial statements.

This research aims to determine the nature of the relationship between digital mindset and digital transformation. And to show the extent to which the company's employees are aware of the importance of digital mindset in driving the wheel of transformation. The researchers took Sahara Karbala Company as a study community and a random sample of 102 employees was selected. The questionnaire was adopted as a tool for collecting data, which was developed to measure the research objectives. The (SPSS) program was used to analyze the data using the Statistical Package for Social Sciences program. The researchers relied on the descriptive analytical approach, as the descriptive approach was adopted in describing the research variables in view and followed the analytical approach to analyze the data statistically. The research reached a set of conclusions, the most important of which are: The digital mindset contributes to creating a digital environment that drives the wheel of transformation. And that the poor work environment leaves a heavy burden on the mental health of employees. Accordingly, the researchers finally recommend preparing a vision for the integration of the digital components of the system in Sahara Company. And working to encourage the company's employees to prepare and prepare for digital transformation. And providing the necessary insurance and security for information in the digital environment.

This study aims to analyze the impact of contractual credit on the profitability of private commercial banks in Iraq by examining how this type of financial facility contributes to improving financial performance and enhancing liquidity management. The descriptive and analytical approach was applied to a sample of five Iraqi commercial banks listed on the Iraq Stock Exchange for the period 2017-2021. The research yielded significant findings, notably that documentary credits play a crucial role in enhancing profitability, while letters of guarantee showed a variable impact depending on each bank's adopted strategy. Statistical analysis indicated a weak direct relationship between contractual credit ratio and profitability indicators, suggesting the presence of other influential factors that require further attention. The study recommends developing policies for managing contractual credit, enhancing risk assessment tools, and diversifying sources of banking revenue to mitigate financial risks and promote financial sustainability.

The study aimed: To provide an ethical approach to regulating AI by applying the principles of governance to achieve the Sustainable Development Goals (SDGs).
Methodology: The descriptive-analytical approach was followed by describing previous studies on the impact of AI governance on Sustainable Development Goals and its role in regulating and governing these technologies.
Findings: The study came up with several findings, including: Artificial intelligence opens new horizons for human civilizational development, but at the same time, it brings many social and legal risks to individuals and states. The researcher also found that the principles of governance achieve the legal and ethical framework for AI technology in line with the goals of sustainable development, with the need to develop AI technologies through an approach based on solid ethical values and the principles of respect for human rights.
Recommendations Finally, the researcher presented a set of recommendations for the development and activation of AI governance by revealing the vital role of governance principles and their inclusion within the policy of organizations in order to achieve a balance between the use of AI and the application of governance principles, which will achieve the main objective The message of the conference becomes how to use artificial intelligence to promote human development while minimizing its risks, which requires the participation of all groups of society in the process of artificial intelligence governance.

The research aimed to know the extent to which the ambiguity of financial reports affects the efficiency of investment by applying it to a sample of banks listed on the Iraqi Stock Exchange. To achieve this goal, the research covered a sample of (14) banks listed on the Iraqi Stock Exchange, for the period from 2013 to 2023. For the purpose of collecting primary data to measure the research variables, the ambiguity of financial reports was measured through the moving sum of the absolute value of optional entitlements for three consecutive periods preceding the year under measurement. Investment efficiency was measured using the model (Bidlle et al., 2009). Descriptive analysis methods were used, the arithmetic mean and standard deviation, and the correlation, regression, and inflation coefficient were used in statistical analysis to test the research hypotheses, relying on the statistical program (SPSS) and (AMOS Ver. 20).) as well as the (Excel) system. The research found that there is a positive (direct) significant correlation between the ambiguity of financial reports and investment efficiency, which means that an increase in the level of ambiguity in financial reports will also be accompanied by an increase in the level of investment efficiency in the banks sampled by the study. The research recommended increasing the supervisory role on corporate disclosures to ensure the transparency of financial reports and their inclusion of all requirements that must be disclosed in accordance with international standards, as well as directing bank management to delve into investment projects because these projects achieve high financial returns that extend over several years and lead to maximizing the value of these projects. Drains.

Artificial intelligence (AI) is witnessing rapid development, making it an essential tool for improving performance and fostering innovation across various sectors, including higher education. AI technologies can enhance the quality of education and develop smart learning environments capable of addressing future challenges.
This study aims to explore the extent to which AI requirements are available in the college under study, identify the fundamental requirements adopted, and propose recommendations to activate these requirements while avoiding obstacles. Additionally, it seeks to identify the challenges faced in developing smart learning environments in Iraqi universities and how to address them.
The research problem lies in a potential gap between AI requirements and their level of implementation, necessitating an analysis of the current status and availability of these requirements. The study was conducted at the Technical Engineering College in Kirkuk, selecting 35 faculty members familiar with the topic. A descriptive-analytical methodology was adopted, and a questionnaire was used as a data collection tool. The data were analyzed using the SPSS statistical software to derive results.
The findings revealed that the respondents in the college under study show increasing interest in adopting organizational requirements, ranked first, followed by financial requirements in second place, human resource requirements in third place, and technical requirements in fourth place.
The study recommended enhancing awareness of AI culture, allocating sufficient financial resources for the procurement and maintenance of software and hardware, and providing both material and moral incentives to encourage AI adoption. Additionally, it emphasized the need to prepare the technical environment and infrastructure to support AI applications, establish regulatory frameworks to promote the ethical and safe use of AI, and ensure the protection of personal data.

The current research aims to The current research aims to analyze the concept of sustainable finance and its role in achieving sustainable development in financial institutions. The researcher relied on the descriptive-analytical approach in order to study the role of sustainable finance in promoting environmental sustainability in financial institutions. The research community was identified as professors of the College of Administration and Economics in Ramadi and the College of Administration and Economics in Fallujah. Then, a specialized questionnaire was designed and arbitrated by four specialized professors to ensure its scientific validity and the validity of its items. (80) questionnaires were distributed to the sample members, (72) of which were recovered as valid for statistical analysis, and the rest were excluded due to incomplete information. The researcher used statistical tools such as the SPSS program to unpack and analyze the data, as the statements were subjected to multiple evaluation measures (such as arithmetic means, standard deviations, and significance tests), which led to the extraction of quantitative results that allow the conclusion of the impact of sustainable finance on environmental sustainability according to the opinions of the respondents. The research concluded that adopting sustainable financing in financial institutions is not only a complementary option, but rather an applied necessity that contributes to enhancing the environmental performance of the institution, compliance with environmental laws, and exploring new investment opportunities. Therefore, these institutions should adopt clear policies and practical action plans to integrate sustainable financing into their operational and investment activities, while providing the necessary incentives and intensifying the role of senior management in this regard. The research recommended that financial institutions should preferably include sustainable financing concepts in their strategic plans and long-term goals, while setting clear performance indicators to measure the extent to which these environmental goals are achieved. Senior management leaders must also demonstrate an effective commitment to implementing sustainable financing policies, by providing the necessary resources and adopting motivating policies, to ensure the integration of employees and encourage them to support these trends.

This research aims to analyze the correlation between digital leadership and t a sustainable digital transformation strategy, and also determine the effect of the dimensions of digital leadership (as an independent variable) in enhancing a sustainable digital transformation strategy (as a dependent variable), by applying it to private schools in Cairo Governorate. The population of this research is represented in: All academic leadership workers in private schools in Cairo and Giza governorates, which numbered (4709) private schools, where the sample size was (384) individuals out of the total number of leadership employees according to the relative distribution of the sample. This research also relied on the descriptive analytical approach, and was designed A survey list for collecting primary data as a main tool in collecting data and information. One of the most important findings of this research is that there is a statistically significant correlation between digital leadership and enhancing a sustainable digital transformation strategy, as well as a positive moral effect for the dimensions of digital leadership (the independent variable) in enhancing the requirements of a sustainable digital transformation, and based on this result, a set of recommendations were presented.

This research aims to study the reflect of using the information and communications technology on the accounting profession in the Syrian business environment.
In order to achieve the research objective, the researchers designed a survey list of 50 questions to gauge individuals' perception of the role of reflect of using the information and communications technology on the accounting profession in the Syrian business environment. The questions of the survey were then subjected to statistical analysis methods, interpretation of results and presentation of recommendations.
The research reached the following conclusions:
1. The majority of companies use information and communication technology tools and techniques in the accounting profession in the Syrian business environment.
2. The emergence of modern technology such as artificial intelligence has led to a change in the accounting profession in the Syrian business environment.
3. There is an impact of accounting applications and programs based on information and communication technology in the Syrian business environment.
4. There is an impact of information and communication technology on accounting work in the Syrian business environment.
5. There is an impact of information and communication technology on accountants in the Syrian business environment.
6. There is an impact of information and communication technology on the future of the accounting profession in the Syrian business environment, but without threatening the existence of the accountant.

With the development of the global economy and the flourishing of the information technology revolution, the importance of electronic payment systems has increased in meeting the demands of the contemporary economy. This research aims to understand the impact of electronic settlements on Iraq’s trade balance during the period from 2013 to 2022. The significance of the study lies in its contribution to understanding the relationship between electronic payment systems and trade balance performance, particularly after the global shift towards using electronic systems in international trade operations. The research is based on the hypothesis that the widespread use of electronic payment methods positively contributes to improving the trade balance by enhancing the efficiency and speed of commercial transactions, thus establishing a positive correlation between the two. The study aims to explore the advantages, disadvantages, and characteristics of electronic payments, how these advantages translate into the trade balance, and to analyze and evaluate the role these systems play in supporting Iraq’s trade balance.

The research aimed to study the role of digital enabling factors represented by its two dimensions (artificial intelligence and the Internet of Things) in enhancing sustainable environmental performance represented by its three dimensions (environmental performance, economic performance, and social performance) This comes in light of the recent contribution of developments related to technology to improving production processes in their finer details and improving the quality of the products provided by the company while preserving the environment, which is a major focus of research. The shift towards digitalization has shown a prominent role in enhancing the efficiency of using resources, putting an end to waste, and organizing Decision making processes, Which reflected positively on the company’s continuity and growth in the market through adherence to environmental compliance standards, which made it more oriented towards sustainability in general, and achieving sustainable environmental performance in particular, The research community was represented by workers at the General Company for Electrical Industries in the city of Baghdad, and the descriptive analytical approach was adopted to describe and analyze the data collected using a questionnaire directed to workers at the General Company for Electrical Industries as a sample for the research. The size of the sample that was determined based on the Morgan table was (265) workers, After distributing the questionnaires, (228) valid questionnaires were retrieved for analysis, The researchers used SPSS VER.26 to conduct the statistical analysis and then interpret its outputs.
The research reached a set of prominent results, the most important of which is the existence of a positive direct correlation between digital enabling factors and sustainable environmental performance. This relationship indicates the effective role of digital enabling factors in improving environmental performance by enhancing resource efficiency and reducing waste to a minimum, and the presence of a positive impact of enabling factors Digitalization in sustainable environmental performance, as digital enabling factors contribute significantly to achieving sustainable environmental performance, and based on these conclusions, the research recommended several recommendations, the most important of which are: Urging the company’s management The study focused on enhancing digitization, investing in it, and integrating it with operational processes to improve resource management and reduce causes of waste, by developing the company’s digital infrastructure and adopting digital resource management systems to improve efficiency.

The study aimed to identify the role of e-management in improving job performance in Libyan society. The study used the descriptive analytical approach, and applied the study to a simple random sample of employees of service institutions in the city of Ajdabiya, consisting of (113) respondents, relying on the questionnaire tool to collect data and information from them. The study concluded that the concept of e-management among the individuals in the study sample was represented in: the human effort related to planning, organizing, leading and controlling human and material resources to achieve specific goals efficiently and effectively, the art of accomplishing tasks through the human forces working in the organization in order to reach the goals required by the organization, and the processes of planning, organizing, controlling and decision-making are the basic functions, a group of organizational processes that link the beneficiary and information sources through electronic means to achieve the goals of the facility from planning, production, operation, follow-up and development, a comprehensive technical system whose activities differ from the activities of traditional management, as it represents a major and comprehensive turning point for all human, social, economic, productive and developmental fields in order to provide the best services compared to what traditional management provides. The level of application of e-management in service institutions was represented by the axis of application of e-management obtaining a general average of (3.52) with a medium degree, and at the level of dimensions, the e-application dimension obtained the highest average of (3.83) with a high degree. Followed by electronic monitoring and evaluation with an average of (3.55), then electronic organization with an average of (3.56), and finally electronic planning with an average of (3.47), all with a medium degree.
The challenges facing the application of e-management in service institutions were represented by administrative challenges with an average of (3.87) with a high degree, while technical challenges obtained the highest average of (3.74) with a high degree. Followed by human challenges with an average of (3.70) with a high degree, then financial challenges with an average of (3.68), and finally T with an average of (3.66), all with a high degree.

The study aims to identify the role of nobility in the workplace and its contribution to preventing organizational explosion within work environments. Focusing on Al-Marmooqa Food Industries Co. Ltd., the research uses a field study approach to examine how the development of noble values among employees and leaders affects the stability and performance of the organization. The researchers use the descriptive analytical approach through a questionnaire prepared for this purpose and distributed to the research sample of (279) employees in the company. The results reveal that promoting a culture of mutual respect and ethical behavior significantly reduces the risks of internal conflicts, enhances teamwork, and enhances organizational resilience against internal and external pressures. The study emphasizes the importance of informal leadership and collaborative innovation, as noble traits in leaders and employees amplify the collective benefits of shared knowledge, skills, and experiences, which ultimately outweigh individual contributions. Practical recommendations are provided to enhance these values and ensure the long-term success of the organization.

The current research aims to identify the role of human resources governance as an independent variable in achieving leadership, as a dependent variable by addressing the reality of their application in the organization under study, and then highlighting the relationship of association and impact between the two variables and their dimensions, as the research adopted four dimensions of human resources governance, vision and strategic direction, accountability, efficiency and employee voice), and its role in achieving leadership at the level of the organization under study, and to achieve this, the research problem was expressed by an intellectual question that includes, is there a clear vision by those in charge of the organization under study about the role of human resources governance in achieving leadership, and a set of tests and analyses were used using the SPSS statistical program from which a random sample was chosen intentionally (in the amount of) (60) individuals to represent the research community correctly, and the research reached a set of results, the most prominent of which is the possibility of the organization under study adopting human resources governance as an entry point to achieving leadership, and this is due to the level of direct effects of the independent variable and its dimensions in the dependent variable, and thus the research presented a set of proposals, the most important of which were Urging administrative leaders and decision makers in the organization under study to pay attention to the dimensions of human resources governance, including the voice of employees, the strategic vision through which leadership is achieved in the organization under study.

This research aims to determine the role played by digital marketing production in enabling the digital gap of the establishment through application in companies, In order to achieve this, the dimensions of digital marketing production, represented by (attraction, immersion, retention, education, communication), were adopted as an independent variable based on (Ghiselli & Ma, 2015: 253), and the dimensions of the Gap digital enablement variable, represented by (access, use, opportunities and participation), were adopted as a dependent variable based on (Hincu.et.al,2011:60). This research was tested in private organizations, including the Naseem Al-Warith Company, affiliated with the Holy Shrine of Imam Hussein/Karbala, specifically as a field of research. The research was applied to a sample of employees in the company, consisting of (80) employees distributed according to the departments and job levels in the company. The research reached a number of conclusions, the most important of which was that the employees in the Naseem Al-Warith Company, affiliated with the Holy Shrine of Imam Hussein/Karbala, they work to create a positive competitive impact through production and manufacturing that fulfills the customer’s desire in competitive global markets and interest in adopting creative ideas presented by employees within the company. The most important recommendations of the research are the necessity of conducting continuous logistical training for workers and following up with them on a regular basis and using methods and techniques that enhance the company’s production in order to achieve its goals and provide the best products and advance towards the best.

The research aims to achieve sustainable performance for industrial companies by following green supply chain management practices through an important question: How do green supply chain management practices represented by (green purchasing, green design, green manufacturing, and reverse logistics) affect achieving sustainable performance represented by (environmental performance, economic performance, and social performance)? On this basis, a hypothetical research plan was built to determine the nature of the impact between its variables represented by the independent variable (green supply chain management practices) and the dependent variable (sustainable performance). The researcher chose the General Company for Electrical and Electronic Industries / Baghdad as a field of research, while the research community was represented by the employees of the researched company, and a purposive sample was chosen from it from various administrative and production departments, totaling (221) individuals. In order to test the validity of the research hypotheses, data related to the positions of the researched individuals were collected through a questionnaire form and analyzed using ready-made software (SPSS Ver 21, AMOS 24). The research reached a number of results, the most prominent of which is that there is a direct moral impact of green supply chain management practices in achieving sustainable performance. Based on the research results, a set of proposals was presented, the most important of which is that the company’s management should choose suppliers based on their environmental performance and pay attention to their evaluation process in order to determine the best supplier in terms of supplying environmentally friendly raw materials.

Oil exports, as one of the most important elements shaping the export structure, play a significant role in providing a clear picture of the performance of a country’s commercial activity. They have the ability to effectively influence various economic sectors, as they serve as a major source of foreign currency. Therefore, increasing export volumes acts as a gateway for the activities of service sectors. The aim of this research is to contribute to investigating the nature of this relationship and identifying its key of oil exports on preparing the service sector to increase its participation in adding value to the national output of the Iraqi economy. The study concluded that there is a positive relationship between oil exports and the service sector in Iraq, which aligns with the economic reality of the research variables given the increasing value of oil exports. Nevertheless, there is a deficiency in the service sector, indicating a weak current impact between the two. The research also recommends the diversification of income sources by utilizing part of the oil revenues to invest in non-oil sectors such as tourism, e-commerce, and financial services, which would help reduce dependence on oil and create a more diversified economic environment.

The study highlights the role of electronic payment applications as a tool to achieve sustainable development and digital literacy in the financial technology era. It aims to better understand the impact of financial technology on sustainable development, by evaluating the impact of the electronic payment application “Baridi Mob” on user behavior in Algeria. The descriptive approach was used to determine the theoretical and cognitive foundations on which the study is based, presenting the most important terms of the study and developing the proposed hypotheses based on previous studies. We also relied on the quantitative approach, by processing the data obtained from (220) customers using two statistical programs: (SPSSv22) and (Smart pls4), to test the impact of the application on the financial, digital, social and economic behavior of users. The results revealed that the use of the Bridi Mob application significantly contributed to improving digital awareness and adoption of financial technology in transactions daily. It has also played an important role in changing user behavior towards electronic payment and reducing the use of cash, strengthening sustainable development dimensions. development. The study recommends stepping up efforts to promote digital literacy to know how to use digital services safely and efficiently, in addition to strengthening cooperation between banks and telecommunications companies to expand the reach of these applications by Algeria.

This study aimed to identify the impact of digital transformation techniques on improving the financial reporting quality in public shareholding companies, in a developing country, Jordan, in which there is a lack of research in this area. to achieve the objectives of the study, a descriptive and analytical approach was followed, and the primary data was collected through a questionnaire that was designed and distributed to the members of the study sample consisting of individuals working at the upper and middle administrative levels in Jordanian public shareholding companies, whose number is (241) individuals. As well as, the Ordinary Least Squares (OLS) regressions analysis is used to test the hypotheses of the study. The study found a statistically significant effect of techniques in internet of things, cloud computing techniques and big data analytics techniques on the improving the financial reporting quality in Jordanian public shareholding companies, While there is no significant for Social media techniques on the financial reporting quality. The study recommended the need for companies to expand the use of digital transformation techniques in their various operations; In view of the significant role that these techniques play in improving the accuracy of financial statements data, and conduct more research and studies related to the analysis of digital transformation and its impact on accounting.

This study aimed to highlight the impact of digital transformation and the requirements it includes, which are: human requirements, administrative requirements, technical requirements, financial requirements, and security requirements, on three critical areas in the medical field: patient data management, information security, and decision-making support, based on the perspective of users at the Shaheed Ahmed Farrach Multiservice Polyclinic in Zoubiria, this is done by addressing the study problem, whichis: what is the reality of the impact of digital transformationonthe trilogy of patient data management, informationsecurity and decision-making support in the Shaheed Ahmed Farrach Multiservice Polyclinic in Zoubiria?
The study employed a descriptive-analytical methodology in the theoretical aspect alongside the case study method in the applied aspect. Data were collected through electronically distributed questionnaires, which were analyzed using the SPSS statistical software.
The study concluded with several findings, including the existence of a statistically significant impact of digital transformation on the trilogy of patient data management, information security, and decision-making support at a significance level of α ≤ 0.05.

The Iraqi banking sector is working to keep pace with modern banking technologies regarding electronic payment systems to enhance the quality of banking sector services. In order to explore the impact of electronic payment systems on improving the quality of banking services, the analytical approach was relied upon as it is the most appropriate approach in diagnosing and identifying the phenomenon under study. The spatial boundaries of the research are represented by the data of the Central Bank of Iraq, while the temporal boundaries for the period (January 2023 - December 2018) were represented by 84 scenes. The research relied on building a standard model to know the impact of electronic payment systems on the quality of banking services. The research found that there is a significant impact of electronic payment systems in raising the level of banking service quality. The researchers suggested increasing customer awareness about the benefits of electronic payment, as it facilitates international operations that can attract customers who deal with external parties.

The global economy has witnessed major transformations, the most significant of which has been the rapid development of the information and communications technology sector, which has led to the emergence of the so-called digital economy or knowledge economy. The most prominent forms of this economy are e-commerce, e-banking, and e-administration. Therefore, it is imperative for countries around the world to keep pace with these developments. The United Arab Emirates is seeking to achieve this by increasing spending on research and development projects, developing human resources, and enhancing their knowledge capabilities by providing the necessary infrastructure to make the digital economy a bridge to achieving sustainable development.
The research was based on the hypothesis that there is a positive relationship between the development of the digital economy, through its indicators, and sustainable development in the United Arab Emirates.
The research aimed to demonstrate the positive impact of digital economy indicators on sustainable development in the UAE. The study found that the UAE leads in spending on information and communications technology (ICT), reaching $77.95 billion in 2020. It also measured the impact of government use of ICT and its success in promoting the use of these technologies within the country. The UAE also advanced in spending on the innovation index, reaching $120.934 billion in 2020. The UAE also led in sustainable development indicators, with a diversified GDP reaching $358.86 billion in 2020. The social indicator (number of students) reached 604,333 people.
The study recommended the continued development of the information technology sector through investment in ICT infrastructure to preserve resources and wealth for future generations.

This research investigates the impact of Ambidextrous Leadership (AL) and its associated behaviors (open and closed) on enhancing Organizational Status (OS). The study delves into the relationship between (AL) and key organizational dimensions: organizational identity, reputation, and communication.
In the context of rapid technological advancements, particularly in artificial intelligence (AI), effective leadership is crucial for navigating complex organizational environments. This research explores how Ambidextrous Leadership, a leadership style that balances exploration and exploitation, can be leveraged to harness the potential of (AI) and drive organizational transformation.
The research, conducted at the Federal Public Service Council, employed a descriptive analytical approach. A purposive sample of 90 individuals, including senior management, was selected. Data was collected through a questionnaire and analyzed using SPSS V.26 and AMOS V.24. Statistical techniques such as frequency analysis, correlation analysis, and regression analysis were utilized.
The primary research question explored the extent to which Ambidextrous Leadership contributes to strengthening organizational Status (OS). The findings indicate a significant positive relationship between AL and the three organizational dimensions. The study provides valuable insights into the role of AL in enhancing organizational performance and offers recommendations for its effective implementation, particularly in an era characterized by AI-driven innovation.

In this paper, Euler's Partial Differential Equations are solved by general polynomial transform. In addition, a general form of Euler's partial differential equation of the first and second order is obtained, and these formulas are applied to some initial value problems. Three examples of first and second order partial differential equations are solved to demonstrate the accuracy and efficiency of the proposed method.

Total Quality Management (TQM) and the dimensions, (Product Complexity (PC)), (Purchasing Structure (PS)) of Supply Chain Management (SCM), the role of Stakeholders (ST) as a mediator, trust, comfort, satisfaction and loyalty in the organization. The aim of this study is to determine the application of total quality management in organizations. The sample is the target were conducted with employees who are directly related to the Kufa cement factory. The methodology is to use a sample of workers in the Kufa Cement Factory. And use the questionnaire to collect the required data. According to the literature review and study results, the researchers designed a model through comparative analysis and structural equation modeling. The questionnaire was used according to the Likert scale)7) and statistical analysis SPSS and SmartPLS 4, to obtain the required results. This study provides a conceptual framework that underscores the current research, in which the envisaged quality and service standards were implemented. Based on results from the Kufa cement factory / Iraq, the authors find a broad influence TQM on the dimensions of supply chain management. The obtained data show the positive relationship between total quality management and supply chain management dimensions. The methodology of this study is consistent with previous analyzes and shows patterns in performance perception that are highly efficient. Besides, this study adds insights and links together dimensions in order to reach a complex analysis and an in-depth understanding of each variable affecting the dimensions of supply chain management. Hypotheses)5 (are positive, which makes this study play a major role in developing institutions. and get (2) indirect hypotheses the total number of hypotheses is (7).

This paper focused on presenting a statistical distribution consisting of Odd Lomax family and Chen distribution called Odd Lomax Chen (LoCH) distribution as a flexible statistical tool for data analysis. It includes results from simulation and an experimental study to test the distribution's ability to represent real data. The paper includes the presentation of some basic functions and graphs such as the CDF, pdf, survival function, and hazard function, showing the effect of changing the parameters on these functions. The results discuss the use of different estimation methods (MLE, LSE, WLSE) and evaluate their performance using Monte Carlo simulation for different sample sizes. The results show that MLE is the most accurate and stable as the sample size increases. The results shows that LoCh has high flexibility in representation data through low and fixed parameters compared to other distributions. The study also includes a practical application on engineering data showing that LoCh outperforms seven other distributions based on criteria such as AIC, BIC, and some statistical tests. The graphs show that LoCh achieves the best fit with real data, accurately capturing the cumulative features and densities, which confirms that LoCh is suitable for real data analysis due to its flexibility and ability to provide accurate estimates, making it a distinct choice compared to other distributions in the fields of applied data analysis.

Applied Artificial Intelligence (AI) has emerged as a transformative force in scientific studies within economics and management, reshaping theoretical frameworks and decision-making processes. This research investigates the integration of AI technologies into these fields, focusing on their role in enhancing productivity, efficiency, and the quality of economic and management research. By leveraging AI\'s capabilities in pattern recognition, data analysis, and decision modeling, researchers and practitioners can uncover insights that traditional approaches often miss. The study emphasizes the collaboration between AI specialists and economists to embed socio-economic models into AI systems, ensuring relevance and practical applicability. It also identifies best practices for incorporating AI into traditional methodologies, addressing gaps in current research approaches. Furthermore, the study explores the potential of AI to drive innovation in strategic management, resource allocation, and economic forecasting. By examining applications from 2000 to 2023, this research highlights AI\'s impact on overcoming global challenges and advancing economic and management disciplines. Ultimately, it aims to bridge the gap between extensive theoretical knowledge and practical AI applications, providing a roadmap for future research and innovation.