AL Ghary Journal of Economic and Administrative Sciences

The objective of this study is to measure the efficiency of private commercial banks in Iraq using the output-oriented Data Envelopment Analysis (DEA) model. The performance of 12 commercial and Islamic banks was analyzed during the period 2020-2023, The results showed that Al Ahli Bank maintained excellent efficiency throughout the study period according to both CRS and VRS models, while Al Ahli Iraqi Bank achieved excellent efficiency in all periods except 2022. The highest average efficiency was recorded in 2023, whereas 2022 had the lowest efficiency due to the COVID-19 pandemic, Additionally, Iraqi Credit Bank recorded the lowest level of efficiency due to performance fluctuations resulting from structural issues.
The study concluded that the inefficiency of some banks is mainly due to poor resource allocation, and that banks experiencing decreasing returns to scale (DRS) face structural problems, such as overstaffing or investment in unproductive assets. The study recommends adopting merger and expansion strategies to enhance the efficiency of underperforming banks. Furthermore, it suggests restructuring low-performing banks by reducing operational costs, improving loan management, and eliminating unproductive assets, instead of continuing with an inefficient business model..

The aim of the research is to test the correlation and influence relationship between the independent variable, which is cyber marketing, through its dimensions (cyber attraction techniques, cyber retention, cyber learning, and cyber communication) and the dependent variable, which is customer attraction, which includes its dimensions (honesty, fairness, respect, responsibility, and reliability). The research seeks to answer the question: "Does cyber marketing affect customer attraction?" The descriptive analytical approach was adopted as a study method, as the research was conducted on a random sample of employees at Asia Cell Company in Najaf, and the research included two hypotheses related to correlation and influence. The number of the research community was 102 employees, and 91 questionnaires were distributed, 88 of which were retrieved, and two were excluded, leaving 86 questionnaires that were used in the statistical analysis. The data were processed using the (SPSS.v.23) program. The most prominent results of the research include a set of conclusions, the most important of which is the existence of a high positive orientation by the researched sample regarding the study variables, as the company realizes the importance of cyber marketing for the purpose of interacting with customers via Internet platforms, which enhances its ability to attract customers. The results also showed that there is a high interest in the dimensions of customer attraction (honesty, fairness, respect, responsibility, reliability). This indicates to us a high commitment to the company's customers, and also reflects awareness of ethical principles, which enhances its credibility, improves its image, and positively affects its reputation in the market. By enhancing this variable, the company is able to build long-term relationships with its customers, which ultimately enhances its success and sustainability in a business environment characterized by turmoil, competition, and unstable movement.

The research aims to investigate the nature of cloud computing and how impact on the quality of financial reports. Cloud computing is a powerful tool that has a significant impact on the quality of financial reports in institutions. By improving access to data and providing automated analytical tools, cloud computing helps increase the accuracy of reports and reduce human errors. Also, can enhances security and protects financial data from theft or unauthorized access, and supports compliance with international accounting standards. Cloud computing enables the preparation of real-time financial reports, which contributes to improving financial decision-making. In general, cloud computing contributes to improving the accuracy, speed, and flexibility of financial reports. To achieve the research objective, the researcher distributed a questionnaire to employees at Al-Mustaqbal University. The researcher reached a set of conclusions, the most important of which is that cloud computing contributes to improving the overall efficiency of preparing financial reports by automating processes and reducing human errors, which leads to more accurate and faster reports. The research also presented a set of recommendations, the most important of which is that the researcher recommends adopting advanced cloud computing solutions in financial institutions to enhance the accuracy and efficiency of financial reports by automating processes and analyzing data effectively.

The robust partial least squares regression method provides a solution to outliers and noise in the estimated models by maximizing the explanation ratios of the independent and dependent variables (determination coefficient). In this article, three proposed methods were presented to deal with outliers or noise data and coefficient estimation accuracy of the partial least squares regression model. The first depends on the iterative method, which determines outliers and estimates them using the initial estimated values and the mean square error, as well as determining the optimal value that gives the least mean squares error for the partial least squares regression model. The second (Robust-Iteration) and third (Iteration-Robust) proposed methods rely on hybrid estimators of the iteration and robust approaches, that maximize the explanation ratios in the independent and dependent variables while minimizing the mean squared error. Simulation results and real data from chemical experiments (the quality of a chemical product based on various physicochemical properties) demonstrated the efficiency and accuracy of the proposed methods in handling outliers and noise in the data compared with the partial least squares regression method.

Organizations in general and universities in particular are currently facing major challenges as a result of the rapidly changing and continuous circumstances. In the face of these challenges, universities, with their operations, mission and goals, have become a result of moving away from paying attention to the practices of super leadership in its dimensions and moving away somewhat from looking at the culture of innovation, which prompted researchers and those interested in this field to think about adopting super leadership practices towards enhancing their overall performance towards the culture of innovation. Here the importance of the type of super leadership appears as a decisive element that contributes to the availability of advisory and communication support, and facilitating personal independence and responsibility, which has an impact on increasing the superior and distinguished standards in academic and service production.

This research aims to promote the strategic shift towards reducing harmful emissions, by adopting the principles of the circular carbon economy, which is supported by the G20 leaders as a framework for achieving the goals of the Paris Agreement 2015. The circular carbon economy is based on four main elements: reduction, reuse, recycling, and removal. This research aims to focus on recycling to achieve sustainable production and reduce costs, within the framework of applying the principles of the circular economy and sustainable development, which are two modern concepts in applied sciences. Iraq needs a unified will and scientific management to successfully achieve sustainable development. The Iraqi economy has begun to achieve some goals, but with limited efforts. The study recommends getting rid of dependence on oil and activating the role of other economic sectors. Excessive depletion of natural resources and pollution resulting from greenhouse gas emissions have led to an increase in the carbon ratio, due to traditional development based on the linear economy

Traditional quality control charts (Shewhart charts), such as the individual observations chart using the moving average, did not provide charts specifically for controlling and monitoring the variation or differences in the produced material. Therefore, the researchers proposed creating new charts for the approximation (low-pass filter) and detail (high-pass filter) coefficients of the Daubechies wavelet for order (N = 2, 3, 4, 5, 6) corresponding to the Shewhart chart for individual observations. Also, the proposed charts are robust to noise data that affects the accuracy of the results of the traditional charts. The proposed charts use Daubechies wavelet analysis based on discrete wavelet transformation. One of the charts highlights approximation coefficients to track individual observations. At the same time, the other focuses on the detailed coefficients to identify the differences between the observations in the material being produced. To create the charts, simulated data was used as well as real data, specifically from the engineering tests that were done on the strength of the steel that Erbil Steel Factory uses. The results showed that the charts were highly effective not only in terms of accuracy but also in dealing with noisy data. Furthermore, it was proven that they were better than the traditional charts at spotting very small details in the production process. This can make a huge difference in maintaining higher quality, and the steel production process in the Erbil factory was under control, meaning that the steel strength met the required specifications.

The research aims to demonstrate the importance of compliance with International Auditing Standard 265 by auditors, which is related to informing those charged with governance and management of deficiencies in internal control when auditing the financial statements and its impact in the evaluation of the internal control system. The research community consisted of audit companies and offices, in addition to academic professors. 60 questionnaires were distributed, the number of valid questionnaires for analysis was 55. The research followed the descriptive analytical approach, in addition to using descriptive statistical analysis methods. The research concluded that the internal control system is affected by the scope of the commitment of auditors in local audit offices and companies to apply International Auditing Standard 265. The research recommended that auditors in local audit companies and offices pay more attention to disclosing deficiencies in internal control to those charged with governance and management, and provide more cooperation and understanding of what audit companies and offices provide, which positively affects the evaluation and development of the internal control system.

The research aims to highlight the importance of accounting quality and its impact on financial performance, by explaining the concept and importance of accounting quality and trying to understand the theoretical and applied impact on financial performance. This was done through the use of a sample of (110) observations from Iraqi banks listed on the Iraq Stock Exchange for eleven commercial banks for the period from 2014 to 2023. The research variables were measured quantitatively, as the quality of accounting was measured through four indicators (weak internal control, re-presentation of financial statements, binding laws, regulations and instructions in the field of accounting and auditing, the company's reliance on small audit offices), while financial performance was measured through two indicators (return on assets, Tobin's Q), and the use of the statistical program SPSS27 to test research hypotheses. The results show that there is a statistically significant impact relationship of accounting quality in the financial performance of the banks in the research sample. The most important conclusion reached is that the quality of accounting contributes to enhancing the financial performance of companies by improving operational efficiency and increasing returns, which enhances investors' confidence and supports their investment decisions. Accounting quality is a sustainable strategy that promotes financial stability, enabling companies to achieve their goals and adapt to market variables more efficiently. In light of the conclusions reached, the researcher recommends that companies should pay attention to enhancing the quality of accounting by adopting high-quality accounting standards that ensure transparency and credibility in the preparation of financial statements, which contributes to improving the relationship with stakeholders and enhances their confidence by providing appropriate and credible financial information that reflects the real performance of the company, which supports attracting more investments.

The main objective of this study is to investigate the impact of brand image on consumer loyalty towards users of computer products in the Kurdistan region universities. To achieve the objective of the study, a quantitative method based on purposive sampling was conducted. A total of 312 online surveys were collected from students and university members who use different computer products in universities in the four provinces of Erbil, Dohuk, Sulaymaniyah, and Halabja in the Kurdistan Region of Iraq. Structural Equation Modeling (SEM) with the help of the Partial Least Squares (PLS) method and the PLS software was used to test the hypotheses and validate the model. The result of the study revealed that brand image has a significant impact on consumer loyalty. The results also show that while brand associations, may not always significantly predict consumer loyalty, other dimensions such as brand personality, brand emotions, and brand experience have a profound positive impact on the findings of this study.

Abstract
The research aims to measure the impact of liquidity ratios on the market value of banks listed in the Iraq Stock Exchange, and then determine which ratios have the highest impact.
To achieve this, a sample of the banking sector was relied upon, including three banks (Baghdad Commercial, Gulf Commercial, and Middle East)
It was found that there is a correlation and a significant impact for the three indicators, and the highest correlation was for the employment ratio and the highest impact was also when it came with the correlation coefficient ratio, while it was less correlated with the cash balance ratio and also had an impact.

The research aims to identify the level of the relationship between both ethical leadership and distinguished performance through the mediator,job commitment in the General Company for Electrical and Electronic Industries as one of the important industrial sectors in the national economy,The company was chosen as a research cluster through a deliberate (intentional) sample of (59) individuals represented by(General Manager and his assistants, department managers, factory managers and their assistants),The research problem is summarized around the extent of the impact of ethical leadership in the company and its investment in distinguished performance through job commitment ,The data was collected through, The questionnaire form as amain tool ,The results showed that there is a significant impact of ethical leadership on distinguished performance through the mediator,job commitment in general and at the level of dimensions in the organization under study.

This study aims to determine the impact of using central bank digital currencies in enhancing competitiveness indicators, and to know the future determinants of digital currencies, especially after the technological transformations that have brought about important changes in the economy. Therefore, this study focused on explaining the impact of technological progress on the emergence of digital currencies, studying their role in enhancing competitiveness, and then determining the future vision of central bank digital currencies. The study followed the inductive and deductive approaches by studying some international experiences and identifying the general foundations. The research concluded that digital currencies have an important role in enhancing competitiveness, and that their future vision requires working on the determinants that ensure their success. Therefore, central banks should play a greater role in light of the digital transformation in the world, and work to develop the role of digital currencies in enhancing international competitiveness indicators

The study aime to analyze the dynamic impact of inflation rates on real gross domestic product (RGDP) in Iraq for the period (2004-2023), in order to understand the long-term and short-term relationship between the two variables. Therefore, the study relied on a descriptive-deductive methodology and an econometric analysis approach to estimate the Vector Error Correction Model (VECM) using annual data for the two variables, represented by (inflation rate and real GDP), which were transformed into natural logarithms to improve the accuracy of the results and the economic analysis of the study.The study concluded that there is a positive and statistically significant long-term relationship between inflation rates and real GDP in Iraq, where a 1% increase in the inflation rate leads to a 0.9% increase in real GDP in the long term. However, the results showed that the short-term impact of inflation on real output was weak and not statistically significant, reflecting the rentier nature of the Iraqi economy and the limited contribution of non-oil sectors to economic activity. Based on these findings, the study recommended the need to diversify the Iraqi economy and reduce reliance on oil revenues by strengthening productive and service sectors, It also recommended adopting more effective monetary and fiscal policies to control inflation and direct investments toward productive sectors rather than unproductive speculation, thereby contributing to achieving sustainable and stable real economic growth.

The research aims to study the impact of cybersecurity on enhancing blockchain technology and its effect on the reliability of digital financial reports. The importance of blockchain technology in the digital age is increasing as it provides a decentralized and secure mechanism that ensures the protection of financial transactions, enhancing transparency and reducing data manipulation. Cybersecurity is also a key factor in safeguarding these transactions against growing threats such as hacks and tampering. The research discusses the concept of cybersecurity and the importance of securing data in the digital environment, as well as how blockchain technology benefits from enhanced security. It also demonstrates the impact of this technology on improving financial auditing processes and compliance with legal frameworks. The study employed a descriptive analytical approach to collect data through questionnaires distributed to accountants, auditors, and investors, with 125 forms retrieved. The results showed a significant impact of cybersecurity on enhancing the effectiveness of blockchain technology and improving the reliability of financial reports. The study recommends the need to strengthen the application of cybersecurity and digital transformation to ensure the reliability of digital financial reports.

The present study aims to examine the relationship and impact of cybersecurity in mitigating organizational inertia in banks. Organizational inertia is one of the critical challenges that hinder banks from keeping pace with environmental changes and adapting to market dynamics, ultimately affecting their financial performance.
To achieve the study's objectives and answer its key questions, an applied research methodology was adopted. A total of 156 survey questionnaires were distributed to employees at commercial banks in Najaf Governorate, covering various administrative levels, including middle and senior management. The study tested hypotheses related to the impact of cybersecurity (independent variable) on organizational inertia in banks (dependent variable). Data collected were analyzed using advanced statistical methods through Excel, SPSS v.27, and SmartPLS4 to examine the relationship between the variables.
The findings revealed a significant impact of cybersecurity in reducing organizational inertia in banks. Implementing cybersecurity mechanisms substantially contributes to minimizing inertia and helps banks mitigate risks. The study concludes with recommendations for the surveyed banks to enhance their cybersecurity strategies, invest in modern technologies such as encryption techniques and artificial intelligence for threat detection

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

The Issue Of Cultural Influence In Interpreting Behavior In Social Systems, Including The Cultural Impact On Accounting As A Social System, Is A Recent Field Of Study, This Research Aimed To Investigate The Effect Of Tax Culture On Enriching The Accounting Values Of The Tax Authority In Iraq, And The Questionnaire Tool Was The tool has been selected for utilization in research endeavors, as well as for the extrapolation of extant research efforts from other countries. The questionnaire, comprising 28 questions, was administered to 62 tax auditors and assessors in the Ministry of Finance and the General Tax Authority in Iraq. A total of 52 responses were received, and subsequent statistical analysis using the SPSS program revealed that the research sample generally holds the view that altering accounting values necessitates the existence of tools, including the reformulation of the concept of financial culture as a component of societal culture. The prominent impact of tax culture was also observed. The value systems of accountants are inextricably linked to the unique societal values of each country, from which they are derived. In turn, these accounting values affect the accounting systems, and therefore, the cultural factors in general and tax education in particular directly affect the development of accounting and financial reporting systems at the state level. The findings of this research in the field of social impact have opened new horizons for accountants by organizing their values and making them keep pace with the movement of change and development. The research has also identified a method for maximizing the state's sovereign resources by creating awareness and a societal tax culture.

The current study sought to determine the nature of the correlation and impact between agile leadership and strategic creativity in teaching in a number of colleges and institutes at the Duhok Polytechnic University. To achieve its objective, three main hypotheses were formulated: there is a significant correlation between agile leadership and strategic creativity, a significant impact of agile leadership dimensions in strategic creativity, and the existence of notable differences among the members of the sample towards the study variables according to the personality characteristics of the individuals surveyed. To test the validity of the hypotheses, a questionnaire was prepared and distributed to a random sample of teachers in a number of colleges and institutes at the Technical University of Duhok. (62) valid questionnaires were obtained for analysis, which were analyzed through a set of statistical methods based on the (SPSS V27) program. The study reached several conclusions, including that agile leadership, through its six dimensions (humility, calmness, wisdom, patience, objectivity, and confidence), contributes to achieving strategic creativity within the surveyed sample.
The study also provided several recommendations, including the necessity for leaders in the surveyed colleges and institutes to strengthen the dimensions of agile leadership and not merely settle for the minimum benefit but rather maximize their utilization. Doing so will not only help enhance strategic creativity but also provide additional benefits, such as gaining competitive advantages and achieving the institution’s goals more efficiently and effectively

In this research, the author explored a topic related to the reality of organizations in general and the behaviors of their employees. The main objective of the current study was to determine the impact or role of Ambidextrous leadership behaviors in mitigating organizational Anomie. This study was conducted to address several questions raised through the research problem concerning ways to avoid organizational Anomie, by practicing Ambidextrous leadership behaviors and how these behaviors can enhance the leader's role in minimizing its effects on the organization. Thus, the research question focused on: What is the impact of Ambidextrous leadership behaviors in reducing organizational Anomie? The author relied on open leadership behaviors and closed leadership behaviors to study and analyze Ambidextrous leadership behaviors. As for organizational Anomie, the study focused on organizational nonconformity, absence of organizational values, and organizational cynicism to analyze and measure its prevalence within the studied organization, which was the Al-Manathera Municipality Directorate in Najaf Al-Ashraf. The variables of the study were examined and analyzed using the SPSS-22 program, which also helped describe the variables. The tool used for data collection was a questionnaire designed for this purpose. The study concluded that Ambidextrous leadership does indeed have an impact in reducing organizational Anomie. It also recommended that relevant parties within the aforementioned organization adopt Ambidextrous leadership methods.

The research aims to show the reality of the foundations of diplomatic behavior in the two universities studied through the dimensions that express them. These dimensions were represented by(familiarity with the rules of protocol and etiquette,the ability to manage public relations,mastery of the arts of negotiation, diplomatic language,give and take,and representation of interests).The two universities(Al-Hadbaa and Al-Noor private)in Nineveh Governorate were chosen as the field of the current research.In order to achieve this goal,it was necessary to raise the following question(What is the level of application of the dimensions of the foundations of diplomatic behavior at the level of the two universities, and in a way that reveals the point of divergence between them or not?).The research community was represented by the individuals working in the two universities,which amounted to (308)individuals at Al-Hadbaa University,while for Al-Noor University,it constituted (740)individuals.A random sample was chosen from each university,amounting to(175) individuals from Al-Hadbaa University and(254)individuals from Al-Noor University.The research adopted the descriptive analytical approach to address and explain this phenomenon, and a group of tools were used within the programs Statistical (SPSS V.26)and(AMOS V.24)After the statistical processing of the field data,a set of conclusions were reached,the most important of which is the difference in the ordinal importance of the dimensions of the foundations of diplomatic behavior between the two universities,in a way that reflects the level of interest of the administrative leadership in those two universities in these dimensions.The research came out with a set of recommendations,the most important of which is working to enhance the process of applying the dimensions of the foundations of diplomatic behavior at the level of the two universities(Al-Hadbaa and Al-Noor private)in a way that embodies the importance of diplomacy and reveals its actual value in the field,whether for the administrative leadership or the workers,This requires adopting a mechanism for approving diplomatic curricula in the two universities,with a focus on workshops and programs that support this trend,coupled with the assistance of experts and specialists in this field.

The aim of this research is to determine the impact of the quality of production processes on achieving work efficiency by improving processes, reducing waste, and increasing customer satisfaction, in order to build organizations capable of facing environmental changes in modern times. To achieve this goal, the researcher, through theoretical thinking and related studies, reached a hypothetical framework that explains the relationship between the studied variables.
The research relied on studying the quality of production processes as an independent variable, divided into two dimensions: (production volume and product quality). In addition, three dimensions represent the dependent variable, work efficiency (safety and trust, quality of service provided, accessibility and safety).The sample consisted of (140) administrative leaders in the factories of the company in Baghdad (Al-Rasheed, Al-Amin, Al-Mamoun, Al-Farabi). The research reached several results, including the impact of the quality of production processes on achieving work efficiency, as shown by the results of the impact relationship, which supports the statistical formulation of the research hypothesis. The research also recommends the necessity of adopting effective strategies for continuous improvement in production processes, which contributes to raising work efficiency and achieving organizational goals.

Sustainable transformation and carbon neutrality is the main key to the growth of human civilization throughout the ages because it refers to reducing carbon emissions to the maximum extent or compensating for its use, that is, carbon dioxide emissions are reduced in order to compensate for emissions produced elsewhere and this can be achieved using multiple means, including the use of electric cars or switching towards renewable energy sources, paying attention to environmentally friendly projects and staying away from projects that emit carbon emissions. The research aims to identify carbon neutrality and sustainable transformation and address the most important factors affecting the global supply and demand for energy sources and the extent of their impact on the global energy market, and the research found that sustainable transformation and carbon neutrality are the most important strategies through which carbon emissions are reduced to the maximum extent or compensate for its use, ie carbon dioxide emissions are reduced in order to compensate for emissions produced elsewhere, Renewable energy and new technology must be moved towards a more sustainable future.

The competition between government investment and private investment has an impact on the performance of the Iraqi economy through increasing government debt and its impact on the decline in private investment, which leads to a decline in economic growth. The research aims to analyze the impact of investment crowding out on economic growth of Iraqi, as the decline in oil revenues due to fluctuations in oil prices and the expansion in government spending financed by internal and external government debt to finance the general budget deficit with weak tax revenues and other revenues, which leads to an increase in government investment and crowding out private investment in some cases, in addition to the lack of government support and interest in the private sector, which is reflected in the decline in private investment. Given the importance of the topic, the research came to know the effect of crowding out on economic growth of Iraqi (2004-2022) by using advanced standard methods and approaches from unit root tests, joint integration, error correction model (ECM) and immediate response function. The study concluded that there is a relationship between investment crowding out, economic growth the short term and an inverse relationship in the long term. The relationship between investment crowding out.

The research aims to highlight the role of personal switching behaviors in its dimensions (price, switching costs, customer satisfaction, location, bank reputation) in achieving the diversity of banking services in its dimensions (service quality, technology, innovation, employee commitment). The study was conducted on a sample of customers of (Rafidain, Rashid, Iraqi Trade, International Development) banks in Najaf Governorate. The research problem was that the level of diversity of banking services in a number of banking services was below the required level, in addition to the fact that the quality of service was not accepted by some customers, in addition to the dimension of customer satisfaction. The distributed questionnaires amounted to (400) questionnaires to customers, and (12) questionnaires were excluded that were not valid for analysis, so the number of valid questionnaires became (388) questionnaires on a sample of the banks studied. The data were analyzed using a set of statistical indicators (percentage, arithmetic mean, standard deviation, coefficient of variation, relative importance, confirmatory factor analysis) through the use of (SPSS) and (Amos) programs. The research reached a set of conclusions. The most notable finding was the existence of a significant correlation and impact between each dimension of personal transformation behaviors and the diversity of banking services at the macro and micro levels.

The current study aims to identify the role of proactive business behavior in the relationship between green intellectual capital and entrepreneurial orientation of organizations by conducting a survey study of the opinions of a sample of employees at Al-Manara Private University and by using the descriptive analytical approach for a sample of (200) affiliates. The data were statistically processed using (SPSS V.26) and (AMOS V.25) programs. The results of the current study showed a positive impact of green intellectual capital on entrepreneurial orientation, and this impact increases with the presence of the mediator (proactive behavior). These results indicate the need to strengthen the university's relations with strategic partners and increase practices related to environmental protection, which can ultimately lead to achieving entrepreneurial success and ensuring its survival in competitive environments. Therefore, we call on specialists to conduct further studies on these variables in other organizations and in different countries.

Acknowledging the importance of employee motivation beyond financial incentives, this research examines the understudied impact of non-financial rewards (NFRs) in the Sulaimani city healthcare system. The primary objective was to assess the influence of specific NFRs namely recognition, feedback, and work-life balance on employee performance in the public and private health sectors within Sulaimani City. A quantitative methodology was adopted, utilizing a structured questionnaire featuring fourteen 5-points Likert-scale items as the primary data collection tool to measure the core variables. Data were gathered from a sample of 70 employees distributed across two public (Shar and General) and two private (Farwq and Anwar Shekha) hospitals in Sulaimani City. Statistical analysis, including correlation and multiple linear regression performed via SPSS Version 27 and JMP-Pro Version 17, revealed that recognition, feedback, and work-life balance all significantly and positively enhance employee performance. Feedback demonstrated the strongest association, followed by recognition, and then work-life balance. The research adds to the body of knowledge about the importance of non-financial motivational schemes to employees’ performance improvement in Iraq. Such findings clearly provide evidence that health sector organizations in the country and perhaps in practically other contexts should adopt and have robust non-financial reward systems to ensure the performance of their employees.

In order to identify the relationship between human capital development and its contribution to Iraqi economic growth for the period (2004-2024), this study attempted to measure the relationship through a standard model between human capital development and economic growth. It was found that there is a bidirectional causal relationship between human capital development expressed (years of teaching, return on education, health) and the economic growth rate. As for the other determinants of economic growth included in the study (total labor force, gross fixed capital formation), they all took the theoretically expected signs and were significant at the 1% level. The study recommended that the economic growth rate plays a significant role in building the level of development and quality of human capital. By allocating GDP resources to sectors that directly affect human capital, especially education and health, this leads to an inverse causal relationship.

The aim of this research is to clarify the concept of financial performance reporting and its key dimensions, and to highlight the role of the International Financial Reporting Standard (IFRS 6) in enhancing the quality of financial performance reporting. This is achieved through the presentation and analysis of financial indicators that assist oil company management in accurately assessing their financial position, operational activities, and cash flow status. The study also explores the potential for developing financial performance reporting in the oil sector in alignment with IFRS 6.
The findings revealed the absence of a specialized accounting system for mineral resources, particularly in the oil industry. Instead, Iraqi oil companies continue to follow the principles and guidelines of the Unified Accounting System, which presents a significant limitation to the implementation of IFRS 6, especially in the areas of measurement and disclosure. The study further noted that a voluntary approach is currently adopted in accounting for exploration and research costs, with a lack of adherence to the full cost and successful efforts methods recommended by IFRS 6. This, in turn, affects the accuracy of financial performance ratios, underlining the crucial impact of the IFRS 6 standard on evaluating company performance
The research offers several recommendations, most notably the need to develop a dedicated accounting system for oil companies, separate from other industries. Such a system should comprehensively address the unique features and complexities of the oil sector to ensure compliance with international accounting standards, particularly IFRS 6. The study also emphasizes the importance of accounting policies specific to the oil industry, which would enhance the transparency and effectiveness of financial performance reporting. This would enable investors to make informed decisions based on internally reported performance indicators, without relying on external sources for financial information.

The research aims to compare multi-factor asset pricing models by including the momentum factor to the other five factors (β, book value to market value, size, profitability, and investment) to explain the variance in common stock returns. The research included a deliberate sample of Iraqi companies operating in the market sector, which included companies from the sectors (industry, communications, agriculture, insurance, banking, hotels) (ISX60) amounting to (41) companies whose shares are listed on the Iraq Stock Exchange and for which the necessary financial data for the research were available. In order to solve the research problem regarding the evaluation of multi-factor asset pricing models and determine which models are most capable of explaining the variance in common stock returns. A set of mathematical laws and relevant statistical methods were adopted to analyze the data of the companies included in the study. STATA v.13 was used as the primary tool for data analysis, applying time-series regression, and analyzing the relationship between the factors of the multi-factor asset pricing model and common stock returns. The Gibbons-Ross Shanken (GRS) statistic test was also used to evaluate the validity of multi-factor asset pricing models in explaining the variance in the stock returns of the sample companies. In this context, returns (above the risk-free interest rate) were used for twenty-four different investment portfolios over a period of 396 weeks, from October 2014 to May 2022. The study results reached several conclusions, the most important of which is that the multi-factor asset pricing model (FF6F) is the most effective model in explaining the stock returns of the researched companies. Momentum is the most important factor to consider to achieve higher returns, and the necessity of considering it before making investment decisions is one of the practical contributions of this study.

Purpose: The study aimed to analyze the impact of Green Human Resource Management (GHRM) practices on the implementation of the Blue Ocean Strategy at Abu Shamala & Abu Dan General Contracting Company in the Gaza Strip.
Methodology/Design: The study adopted the descriptive analytical approach, which enables researchers to identify the problem, collect relevant data, and analyze it to achieve the study's objectives and answer its questions. A sample of 30 employees working at Abu Shamala & Abu Dan was selected using the comprehensive survey method. A total of 30 questionnaires were distributed and fully retrieved, achieving a 100% response rate.
Findings: The study reached several conclusions, the most notable being that GHRM practices are applied at a high level within the company, with relative weights ranging between 75.1% and 80.9%. "Green job design" was the most frequently practiced dimension, whereas "green performance appraisal" ranked lowest. The application of the Blue Ocean Strategy also scored high, reaching 83.4%, reflecting a strategic orientation toward innovation and differentiation beyond traditional competition. The results indicated that "green job design" was the most influential dimension on the implementation of the Blue Ocean Strategy, explaining 34.3% of the variance, while other dimensions showed no statistically significant impact. Furthermore, statistically significant differences were found in GHRM practices based on the "educational qualification" variable, in favor of those holding a bachelor’s degree. However, no significant differences were found in the implementation of the Blue Ocean Strategy based on this variable.

This study aims to analyze and measure the causal relationship between external debt and economic growth in three major industrialized countries: the United States, Japan, and China, over the period from 2003 to 2022. The core issue addressed by the study revolves around whether external debt can lead to positive outcomes that enhance economic growth, particularly given the variations in economic policies and the differing uses of external debt across the studied nations. The research methodology employed an econometric approach, utilizing (panel data) and causality tests. The findings revealed that external debt had a positive impact on economic growth in the three selected countries, effectively contributing to the enhancement of economic growth rates. Furthermore, differences in the magnitude of this impact were identified among the countries, with China ranking first in terms of the strength of the positive influence of external debt on economic growth, followed by Japan, and then the United States.
The results underscore the importance of utilizing external debt efficiently to finance productive sectors and development projects that promote economic growth. Based on these findings, the study recommends the formulation of economic strategies that ensure the optimal use of external debt to achieve sustainable economic development while mitigating associated risks.

This study aims to reveal the extent of the impact of organizational reputation with its dimensions (organizational culture, social responsibility, service quality, innovation) on the dimensions of organizational excellence (effective leadership, clear strategy, customer focus, governance and commitment) in (Baghdad International Airport) The importance of the study comes in that it investigates topics that have a direct impact on the success and excellence of business in (Baghdad International Airport). The analytical descriptive method was used to present the research literature and concepts, while a questionnaire consisting of (53) paragraphs was distributed to (50) samples consisting of: (1- General Manager, 2- Department Manager, 3- Meal Manager) to identify the levels of importance of the variables and the relationship between them by analyzing the questionnaires using SPSS V22. The study came up with a set of conclusions and recommendations, the most prominent of which was the existence of a significant correlation between organizational reputation and organizational discrimination at Baghdad International Airport.

Our research aims to study the marketing function in business organizations that rely on many technologies that contribute to supporting various activities in practice and the corresponding intellectual level of details related to this function and demonstrate the effectiveness of qualitative marketing techniques in supporting the process of adopting strategies M. Porter competitiveness in the scientific reality of production and marketing business organizations by clarifying these qualitative techniques and focusing on (body language and Barcode), as the research was applied at the general company for Central Markets in the Middle Euphrates and included (60) people for each technique, i.e. (120) individuals of qualitative techniques (body language , The data was collected by a survey and each survey contained 10 Questions and was analyzed by the SPSS V26 program, the research found a strong relationship between qualitative techniques and M strategies.Porter competitiveness, as well as the presence of an integrated framework helps to clarify this relationship.

It is clear that studying lifetime distributions which are related to the survival function or reliability data, is an important matter in our lives, because these distributions are important in many areas in real life, for example, survival data analysis. Since this data is often complex, therefore, representing it through single distributions is less efficient than compound, mixed, or transformed distributions, which are more suitable for such data. Therefore, researchers are trying to find new distributions through transformation or composition, so that they contain more parameters so that they absorb this complexity in the data. Therefore, the researcher found a new distribution, which is the transformed inverse Top Lyon distribution. The properties of this distribution were found, as well as its parameters were estimated, and the reliability function was found using the least squares, maximum likelihood, and weighted least squares methods, and comparing them to find the best method for estimation.

The current research aims to identify the nature of the relationship between leadership narcissism and workplace ostracism through a survey of the opinions of a sample of faculty members in private colleges in the holy province of Karbala. To achieve this goal, (260) questionnaires were distributed. On this basis, a number of conclusions and recommendations have been developed, the most important of which is the establishment of internal regulations that do not contradict the instructions of the Ministry of Higher Education and Scientific Research, clarifying the standards and desirable behaviors to work within the educational environment, which address leaders and faculty members with the need for continuous follow-up.

The current research aims to identify and measure the impact of factors such as bank size, capital structure, liquidity ratio, cash credit to total deposits ratio, deposits to total liabilities ratio, and management efficiency on the profitability of commercial banks (return on assets, return on deposits, return on equity). The research presents a practical applied framework that shows the impact of factors on the profitability indicators of commercial banks. The research sample relied on statistical analysis using the multiple linear regression method, as a sample of (10) Iraqi banks listed on the Iraq Stock Exchange was selected for the period (2014_2023)

The research problem was represented in the general question: What are the factors that affect the profitability of some commercial banks in the research sample in Iraq? Equations and the statistical program (13-Eviews) and (Excel) were relied upon to answer the question and test the relationship of influence between the research variables

A number of conclusions were reached, including the results of the financial analysis of the profitability index, which show that all commercial banks in the research sample achieve positive returns at acceptable levels compared to their assets, deposits, and equity. A set of recommendations were also made, including that commercial bank management exploit the strengths revealed by the results of the financial analysis to develop sustainable growth plans and achieve a balance between profitability, liquidity, and financial stability.

This study aims to examine the impact of utilizing intelligent chatbots on customer service quality within the Iraqi banking sector, with a practical application focused on users of the "Zain Cash" application. The research adopts a descriptive-analytical methodology, employing a structured questionnaire to collect data from a random sample of 147 respondents.
The study investigates several dimensions of the independent variable, including response speed, information accuracy, process automation, human-like interaction, cybersecurity, and regulatory compliance. There are many methods to measure the quality of customer service, such as satisfaction, trust, accessibility, customization, financial inclusion, and quick response.
The researchers demonstrate the statistical analysis to explore the relationship between Chabot features and service quality was not the same in terms of strength and importance. the accuracy of the information offered and the level of cybersecurity are the two most essential things that made customers happier and made more people able to use financial services were. Instead, the element that mimics human interaction was found to be weaker. This suggests that to better meet users' needs, the way it mimics natural communication needs to be enhanced.
Consequently, the researchers suggest a number of helpful suggestions for Iraqi banks. to use digital financial services, these ideas highlight how vital it is to develop Chabot technology better. So that they operate better, help customers better, and make it easier for more individuals in the country.