Khazayin of Economic and Administrative Sciences

This research investigates the role of strategic environmental auditing in the attainment of sustainable development goals, with a specific emphasis on the healthcare sector. The analyzed sample, represented by the Diyala Health Directorate, reveals that environmental auditing plays a crucial role in advancing the environmental performance of institutions. This process aids in identifying vulnerabilities and recommending improvements that enhance environmental efficiency and mitigate adverse environmental impacts. Nonetheless, the findings indicate that implementing environmental auditing within healthcare institutions is still constrained by a lack of awareness regarding its significance, inadequate financial and human resources, and the absence of standardized protocols. A principal conclusion of this study is that strategic environmental auditing has the potential to serve as an effective instrument for reconciling economic growth with environmental conservation; however, this necessitates heightened awareness about its importance and the provision of requisite resources for its execution. Furthermore, the results indicate that institutions that have embraced advanced environmental management systems, such as ISO 14001, demonstrate enhanced capabilities in achieving sustainable development goals. Consequently, this research advocates for increased awareness of the significance of environmental auditing, the allocation of financial and human resources to facilitate its implementation, and the development of standardized protocols to ensure the quality and effectiveness of these processes. It also encourages institutions to adopt long-term environmental strategies that bolster their environmental efficiency and diminish their negative impacts on the environment. In doing so, environmental auditing can evolve into a formidable tool for achieving sustainable development and securing a better future for subsequent generations.

This research aims to analyze and measure the nature of the relationship between innovation indicators and average per capita GDP in Iraq over a specific period. The research seeks to determine the extent to which investment in innovation, through indicators such as spending on research and development, patents, and knowledge dissemination, impacts economic growth, represented by average per capita GDP.
The study adopts a quantitative analytical methodology using data from reliable sources such as the World Bank, the Central Statistical Organization of Iraq, and international organizations concerned with innovation. Econometric models, such as regression analysis, will be applied to determine the strength and direction of the relationship between the studied variables.
The research explores the nature and impact of innovation on economic performance in the Iraqi context, taking into account the challenges and opportunities specific to the Iraqi economy. The most important findings highlight the importance of enhancing the innovation environment and supporting investment in knowledge and technology to achieve sustainable economic development and increase individual well-being in Iraq.

As industries quickly shift towards digital, having a solid digital strategy has become very important for boosting how well organizations perform and compete. With companies aiming for goals like making more money, growing, and keeping customers happy, a good digital strategy is key to achieving these targets—especially when it works hand in hand with digital marketing efforts.
This research investigates the impact of digital strategy on enhancing digital marketing, with Uber selected as a case study due to its technology-based business model. To achieve the research objectives, the study employed a comparative quantitative methodology, analyzing Uber's publicly available financial data from 2020 to 2023.
The findings reveal that Uber implements a robust digital strategy built on four key pillars: cloud computing, the Internet of Things, social media, and big data. These dimensions collectively support Uber’s digital marketing activities, which are structured around five core functions: customer attraction, engagement, retention, learning, and communication.
The study concludes that digital strategy has a significant and positive role in enhancing digital marketing within technology-driven service companies such as Uber.

The research aims to measure the requirements of certain quality standards and academic accreditation for the academic departments in the College of Administration and Economics at the University of Diyala, which is a suitable site for conducting the research. To achieve this, we adopted a questionnaire specifically designed for this purpose, based on two questions: To what extent are the requirements of quality standards and academic accreditation available in the College of Administration and Economics? And are there any obstacles to implementing these standards in the college? Seven standards were tested: (mission, students, faculty members, faculty support, curriculum management, educational effectiveness, and faculty contributions), and four obstacles: (administrative, educational, scientific research, and infrastructure). Using the descriptive approach, it was found that the quality standards and academic accreditation of the College of Administration and Economics at the University of Diyala are implemented at an average rate, in addition to the presence of administrative and educational obstacles at a medium rate, and obstacles related to scientific research and infrastructure at a high rate.

This study primarily aimed to clarify the role of financial technology in the banking sector as a modern financial experiment in enabling this sector to achieve economic and social development. This approach seeks to enable various social groups to benefit from electronic services to meet their needs, thus contributing to sustainable development. The study relied on a descriptive analytical approach to examine the various aspects of financial technology and sustainable development, and to test the research hypothesis through a 28-item questionnaire. The questionnaire was analyzed using the SPSS statistical program. The validity and reliability of the questionnaire were measured by testing the degree of reliability using the Cronbach's alpha coefficient. The research problem was to demonstrate the role of financial technology in achieving sustainable development, based on which the alternative hypothesis was accepted. The study concluded that financial technology plays a significant role in achieving various aspects of economic and social development, contributing to achieving sustainable development. The study also reached a number of recommendations, the most important of which is that the use of financial technology innovations and features in providing banking services contributes significantly to achieving sustainable development.

relationship between innovation and the environment has garnered increasing attention in light of escalating environmental challenges such as climate change, pollution, and biodiversity loss. Innovation plays a crucial role in developing sustainable technologies and systems to address these challenges. This research aims to explore the complex relationship between innovation and the environment, identifying how innovation can contribute to achieving sustainable development goals. Iraq faces mounting environmental challenges that necessitate innovative and sustainable solutions..

The subject of this article is to predict demographic changes in Iraq using neural networks (artificial intelligence) and provide evidence of a continuous and continuous decline in fertility and negative annual population growth in the future, and the emergence of important and emerging demographic issues. The research method in this study is the use of GMDH software. Two sets of data are selected for input to the neural network. Birth rate and death rate are used as neural network variables. The results show that neural networks perform better for predicting population size. The research method is demographic and documentary analysis. The latest population projections (2024) from the UN Population Division for the world show that Iraq's population will increase in 2030 based on the UN's three scenarios, namely the low, medium and high range. This study examines future changes in the number and annual growth of the population in Iraq, its age and gender composition, and the percentage of the working-age population. Based on the adjusted scenario that will be carried out in this study, the population of Iraq will increase in the coming years. The results of this study showed that achieving demographic balance and equilibrium in the long term should be the focus of population policymaking.

The research aims to identify the role of digital empowerment in achieving sustainability for human development in Iraq for the period (2004-2022). Digital technology is used to help improve the standard of living by facilitating many processes and raising efficiency. This technology represents an important factor in accelerating the achievement of sustainable development goals. The research problem comes in the main question: How does digital empowerment affect the achievement of sustainable human development goals? The research follows the descriptive-deductive analysis approach to study the nature of digital empowerment indicators and the sustainability of human development and analyze its path in the Iraqi economy. The research concluded that digital empowerment contributes to improving the standard of living of individuals and raising the efficiency of individuals using information and communications technology and linking them to different parts of the world, which stimulates the achievement of sustainable human development

We begin the research by outlining the process of educational reform in Morocco in relation to pedagogical governance. We then clarify the components and foundations of current pedagogical innovation based on the strategic vision and Framework Law 51.17 on the education, training, and scientific research system. We conclude the research with a critical reading of the current Moroccan curriculum, supplemented by recommendations and proposals.

What concerns everyone now is sustainability and whether its implementation is proceeding as planned. Accounting, administrative, engineering, and other systems operating within the units may be involved in implementing sustainability goals and achieving full implementation. The philosophy of accounting information systems is based on transforming raw data into information that benefits decision-makers. The philosophy of governance is based on a set of rules and principles that ensure transparency, accountability, efficiency, and justice in the management of institutions. The study addresses the problem that avoids deficiencies in the information provided to decision-makers regarding sustainability through three types of information. The study relied on the hypothesis that all the primary and secondary characteristics of accounting information reduce the ambiguity of decisions facing decision-makers and increase their knowledge, particularly when it comes to sustainability and its application to a tangible reality consistent with the institution's activities. The study reached a set of conclusions, including that integration between systems and governance is important for achieving and consolidating sustainability. The study also developed a set of recommendations, including that consolidating sustainability in state institutions requires the cooperation of all departments..

This study explores green human resource management (HRM) in promoting corporate social responsibility (CSR) through an analysis of sustainability practices at Noor Al Kafeel Company. It examines how green HR strategies affect CSR and their relationship. Given the global shift towards sustainability, this research is crucial. Companies integrating green HR practices achieve better environmental and social outcomes. The study enhances understanding of the link between sustainability and CSR, aiming to improve HR practices accordingly. Using a descriptive-analytical approach, it analyzes green HR applications and their CSR impact at Noor Al Kafeel Company. Data was collected through questionnaires and employee interviews across departments, with a sample of 100 employees from various administrative and technical areas. Findings indicate that green HR practices improved employee relations and fostered a culture of sustainability, enhancing awareness of social responsibility and positively impacting the company's community image. Key recommendations include improving employee training on environmental sustainability, enhancing HR-employee communication on initiatives, and promoting active participation in green activities.

All countries have moved towards sustainability and have set visions for it that end in 2030, as the reality becomes that countries are implementing the seventeen sustainable development goals, and these goals may be based largely on achieving them on the seventh goal related to clean energy and reaching everyone at reasonable prices. The Central Bank has taken the initiative to launch soft loans without interest to generalize the philosophy of alternative energy in Iraq, which is consistent with the mission of the Federal board of Supreme audit and its many tasks.
The research was launched from the importance surrounding the title, especially the stage that Iraqi electricity is going through as a result of the anxiety in the region and the decrease in supply hours, to address the problem that stipulated that moving towards sustainable development and Iraq’s vision for it for the year 2030 can only be through adopting alternative energy, and it was based on the hypothesis that tried to distribute roles and responsibilities for the success of this initiative
The research reached a set of conclusions, perhaps the most prominent of which are the countless positives resulting from the transformation, which prompts acceleration of implementation and disregard for the feasibility study or the cost and benefit of change. Then the study put forward a set of recommendations for the concerned parties

This study aims to analyze and evaluate the impact of integration between customer values and organizational values in enhancing entrepreneurship, by applying it to Al-Joud Company. It seeks to identify the extent to which shared values contribute to supporting innovation, excellence, and achieving a sustainable competitive advantage.
This study stems from its role in highlighting the importance of shared values between the customer and the organization as a strategic factor in enhancing entrepreneurship. Its results also provide practical guidance for Iraqi companies to improve their entrepreneurial strategies based on a deeper understanding of customer needs and values.
The study relied on the descriptive analytical approach, by collecting data using a questionnaire directed to the target sample, and analyzing it statistically to test the study hypotheses. The study community consisted of Al-Joud Company employees, where (122) questionnaires were distributed, and (106) valid questionnaires were retrieved for analysis, with a retrieval rate of (86.88%). The study concluded that the integration between customer values and organizational values contributes directly to enhancing entrepreneurship by supporting innovation and improving customer experience, which leads to increasing the company's competitive advantage. The study recommended the need to enhance awareness of the importance of shared values between the organization and customers, and to develop innovative strategies based on these values to enhance entrepreneurial performance, especially in the Iraqi business environment characterized by increasing competition.

This study aims to highlight the fundamentals of green economy, and its impact on the dimensions of sustainable development.
The problem of the study lies on the issue that, the transformation towards green economy that will lead to sustainable growth is lacking, the basics fundamentals that help in building economical policies model for green growth.
The study assumed that, the fundamentals tenets of green economy shape its role in the process of sustainable development.
The study adopted, an inductive and descriptive methodology based on comparison and led to the following significant findings:
-Most of the countries showed more interests in renewable energies however, little attention was given to the other green economy sectors that will lead to sustainable development. The study recommended that : There should be critical strategies to enhance the objectives of green economy, which will fulfill the sustainability

Accounting aims to provide financial information to those outside the company or institution, such as investors. It also aims to provide financial information that will help company managers make appropriate decisions that are in the best interest of the business. This study includes three main topics. From the first topic, we conclude the role of financial accounting in making strategic decisions, especially after the high degree of economic and investment openness and the Iraqi market's receptivity to investment companies and projects, as well as the impact of applying financial accounting tools and their role in making investment decisions. From the second topic, we conclude that making strategic decisions is a complex process that involves several factors such as financial statements, risk assessment, economic situation, organizational objectives, etc The features of strategic decisions include the need for accurate and reliable information, consideration of multiple options, assessment of potential risks and benefits, and the need for effective communication and cooperation among stakeholders. In addition, the third section also concluded the most important statistical tests, as the researcher presented the frequencies and descriptive statistics for the study and then tested the hypotheses, in order to come up with specific results for the study. The analysis of the applications of the tables for statistical tests showed. The frequencies for the study and descriptive statistics for the study were presented, and then the hypotheses were tested, in order to come up with specific results for the study. Table No. (1) shows that the social gender was male, with frequencies reaching 68, at a rate of 68%, while it was shown that the frequencies for females were 32, at a rate of 32%. We also show the results of Table No. (8) that there is a relationship between teacher interaction with the development of thinking skills, with a correlation level of 3.375. With a coefficient of determination of 0.141, and a degree of freedom of 99, the calculated value reached 16,061, while the random limit reached 0.254, while the calculated value reached 0.375 at a significance level of 0.000. Thus, it becomes clear to the researcher that there is a statistically significant effect of strategic guidance as one of the dimensions of financial accounting on strategic decision-making in large companies. This is what was concluded from testing the hypothesis. It encourages the development and improvement of decision-making techniques in line with technological developments, such as the use of artificial intelligence and big data analysis, to enhance the organization's ability to react more quickly to changes in the strategic environment. It is recommended to conduct new statistical tests, present the frequencies and descriptive statistics of the study, and then test the hypotheses, in order to come up with new results specific to the study.

The research aims to analyze and review the types of government budgets, with a focus on sustainable budgeting, and to demonstrate the feasibility of its implementation in Iraq and the most important challenges facing it. To this end, the researcher reviewed the types of government budgets implemented by generation, focusing on sustainable budgeting and the feasibility of its implementation in Iraq. On the practical side, he conducted an analysis of a set of key financial and economic indicators in Iraq during the period from 2004 to 2021, to assess the feasibility of implementing sustainable budgeting. Several conclusions were reached, the most important of which is the feasibility of implementing sustainable budgeting in Iraq, despite the challenges mentioned by the researcher. He also made several recommendations that would ensure the successful implementation of sustainable budgeting in Iraq..