AL-Anbar University journal of Economic and Administration Sciences

Research and studies related to the digital economy and financial technology are of great importance because they represent one of the basic elements that contribute to economic progress. The research aims to measure the extent to which the digital economy and financial technology contribute to the Iraqi gross domestic product. To achieve this goal, the unit root will be tested according to the expanded Dickey-Fuller test ( ADF) and the Phelps-Perron (P-P) test, and cointegration tests using the autoregressive distributed lag (ARDL) model, according to the outputs of the economic measurement program (EVIEWS11), and the research concluded that there is a direct relationship to the two indicators of the digital economy (e-government ratio, line density Mobile phone) and financial technology indicators (the number of ATMs per 100,000 adults, the number of POS electronic payment devices) with the GDP, and an inverse relationship between the digital economy indicator (the proportion of Internet users in the population) and the GDP during the study period, and the research recommended There is a need to strengthen and develop Iraq’s digital infrastructure, to provide fast and secure communications and appropriate financial technology, as this will contribute to enhancing the use of financial technology and achieving economic growth, in addition to focusing on educating citizens about the benefits and use of financial technology, and this can be achieved through awareness campaigns and training programs. These efforts are part of strategies to develop the digital economy in Iraq.

The research aimed to demonstrate the extent of the impact of (modest leadership requirements) and its role in achieving (robust design) in the General Company for the Manufacture of Pharmaceuticals and Medical Supplies / Samarra. The research community was represented by employees as (first-line managers and heads of departments and divisions) in the General Company for the Manufacture of Pharmaceuticals and Medical Supplies / Samarra, who were targeted through a deliberate sample that included (66) individuals from the research community of (80) individuals. (64) forms reached the researchers, and (4) were excluded for being invalid. Thus, the number of forms became (60) forms ready for statistical analysis. Many statistical methods were used to process the data, including (standard deviation, impact coefficient R2, t value, level of significance, Cronbach's alpha, complex reliability, and extracted variance rate) based on the statistical program (Smart_PLS,4). The research reached several conclusions, the most important of which are: a statistically significant effect of (modest leadership requirements) and its sub-dimensions in achieving (robust design).

The study aimed to identify the impact of strategic awareness in its dimensions (awareness of competitive ability, awareness of the external environment, awareness of the internal environment, awareness of the current situation, awareness of the current future) on competitive priorities in its dimensions (cost, quality, delivery, flexibility, and service excellence). The study was based on Based on the descriptive analytical approach, the study population consisted of all emerging projects in Anbar Governorate in the Republic of Iraq for the year (2023), numbering (200) projects. The study sample consisted of managers of emerging projects in Anbar Governorate, numbering (200) managers, and (200) questionnaires were distributed. They all had to use the comprehensive survey method, and (183) valid questionnaires for statistical analysis were retrieved, at a rate of (91.5%). The study reached many results, the most important of which was the presence of a statistically significant effect for all dimensions of strategic awareness (awareness of competitive ability, awareness of the external environment, awareness of the internal environment, awareness of the current situation, awareness of the current future) on competitive priorities. The study recommended the need to encourage entrepreneurs and managers of emerging projects to develop a strong awareness of the competitive capabilities of the project and the local and international market. It also recommended the importance of improving the cost efficiency of emerging projects through the use of cost management techniques and improving production processes.

The current study aims to explore the impact of technical skills (TS) on research quality (RQ) through the mediating role of artificial intelligence (AI). TS is the capabilities associated with using technological tools and computational applications in scientific research. RQ was measured based on criteria such as originality, innovation, accuracy of results, and publication in reputable scientific journals. AI was examined through specific tools and technologies, including data processing, machine learning, and advanced analytical software. The study was conducted on a random sample of 291 faculty members from the University of Mosul, representing various disciplines. Data were collected using a questionnaire designed based on reliable scientific sources and analyzed using the AMOS-V26 software, employing a descriptive-analytical methodology. The results revealed a strong positive impact of technical skills on research quality, with this effect being significantly enhanced by the use of AI tools. The study demonstrated that AI simplifies research processes and data analysis, leading to improved accuracy and quality of results. One of the key findings emphasized that researchers with advanced technical skills, such as proficiency in software and analytical tools, are better equipped to produce research characterized by precision and reliability.

The oil industry is the main driver of the economies in Iraq and the Arab oil countries, as most of these countries depend heavily on oil revenues to meet their economic and financial needs. However, this heavy reliance on the oil sector faces many challenges, including oil price fluctuations, increased global competition, the trend towards reducing dependence on fossil fuels, and the effects of climate change and the environment. Therefore, the transition to sustainable energy has become a strategic priority to confront these challenges and ensure the sustainability and diversification of the economy.
This study focuses on reviewing and analyzing the challenges facing oil countries in investing in oil industries in parallel with the transition to sustainable energy. It also highlights the economic diversification strategies that countries can adopt to achieve a balance between developing their oil resources and moving to more sustainable energy sources. The study focuses on Iraq as a prime example, while discussing the situation in other Arab oil countries, to explore the possibilities and opportunities available in light of global economic changes.
The study addresses the concept of investment in the oil industry in light of global trends towards sustainable energy, and reviews new investment techniques that aim to increase the efficiency of oil extraction and reduce its environmental impacts, and explains the importance of adopting modern technologies and technological procedures that contribute to reducing carbon emissions and promoting the use of alternative energy in addition to oil.
On the other hand, the study highlights the importance of economic diversification strategies that include investment in non-oil sectors such as industry, agriculture, tourism, and services. This diversification enhances countries' ability to reduce their dependence on oil revenues and opens new areas for sustainable economic growth. The study also reviews governm ent policies that can contribute to enhancing economic diversification, including economic reforms, encouraging private investment, and strengthening international partnerships.
The study also provides an integrated vision for the transition to sustainable energy, focusing on the importance of adopting strategies that support the development of renewable energy sources such as solar, wind, and geothermal energy, and discusses the challenges associated with this transition, such as the lack of infrastructure, huge financial needs, and the social and political resistance that these trends may face.

This research aims to detect the existence of financial distress in specialized banks by relying on the case study of the industrial bank. Requesting such a reliance on the extrapolatory approach, the results of which are derived through reliance on the analytical descriptive method of analyzing credit data in specialized banks through their developmental role in financing and supplying investment projects for economic sectors with analysis of the Industrial Bank's net budget and financial indicators in order to achieve an outcome from financial stumbling blocks, The certified financial statements indicated that the industrial bank was likely to be exposed to financial distress as the specialized banks' development yields weakened. However, reform steps must be taken in the event of a recession by establishing a specialized agency for banking reform in cooperation with the Central Bank of Iraq, which will follow the method of restructuring the bank merger in order to become a specialized bank with a developmental impact that will enhance the integrity of the country's banking system.

The research aims to demonstrate the impact of the exchange rate and interest rate channels on inflation rates in the Iraqi economy for the period (2004-2022), as the ARDL model was used to measure and analyze the impact of the exchange rate and interest rate on inflation rates in Iraq, by using monthly data for study variables from January (2004) to December (2022) published on the website of the Central Bank of Iraq, as the number of views of the study variables reached (228) views, and the research results proved that the rise in the exchange rate of the dinar against the dollar (the decline in the value of the dinar) in the parallel market by (1%) contributes to an increase in inflation rates by (0.04%), and there is a direct moral effect of the interest rate on inflation rates in Iraq, as an increase in the interest rate of monetary policy by (1%) contributes to an increase in inflation rates by (0.53%), and this effect is moral at the level of (1%). There is a general trend for inflation rates to decrease by (0.07%) monthly, as monetary policy in Iraq raises interest rates whenever inflation rates rise in order to reduce levels Liquidity of the public and banks, and recommends developing more effective monetary policy tools such as open market operations to improve control of cash liquidity and inflation rates.

The research aims to identify the role of technological readiness (optimism, innovation, uneasiness, insecurity) in knowledge management enablers (instilling knowledge vision, managing discussions, mobilizing knowledge activists, creating the right context, disseminating knowledge), according to the main question: “What is the role? What does technological readiness play in enabling knowledge management among officials of administrative units and divisions at the University of Mosul? Based on the descriptive approach, the research sample consisted of (113) respondents from officials of the divisions and administrative units in a group of colleges at the University of Mosul. A questionnaire form was constructed as the basic tool for obtaining data, and in order to analyze it, structural equation modeling was resorted to through the statistical program ( smart PLS-4) and the research reached several conclusions, the most important of which was the existence of a direct impact of technological readiness on knowledge management capabilities, while the research made a recommendation that the university should be Working to employ digital technological platforms, which contributes to disseminating the vision of knowledge in an interactive manner, which encourages individuals to interact with the visions of organizations related to knowledge management.

This research aims to know the main role played by commercial banks in the economy of any country and their direct impact on the investment environment. Many investors have tried to find more than one method and approach for the purpose of analyzing the basic factors that affect the bank's achievement of its goals. Profitability is one of those main goals. Therefore, the research attempts to identify the main factors that affect the profitability of commercial banks by using financial ratios for a period of five years from (2019 to 2023) for the study sample consisting of the Commercial Bank of Iraq and the Gulf Commercial Bank. The study was conducted on, and among the most important results reached by this research is the clear impact of the size of assets, the size of debt, the size of equity, and the size of cash flows and the difference in their impact ratios, which indicates the possibility of using financial ratios to determine the factors affecting the profitability of commercial banks and the degree of their impact. Thus, the main and sub-hypotheses of the research were proven. Among the most important recommendations recommended by this study is increasing customer satisfaction by improving the general services provided by the bank to its customers by improving reception and hospitality services and the speed of completing transactions, which is positively reflected in increasing the number of customers and thus increasing the size of deposits, leading to increased profitability.

The study aims to know the importance of productive management in enhancing the productive organizational energy in the Oil Products Distribution Company / Dora Refinery. The study problem indicates a lack of awareness among the company's management of the importance of productive management, which has negatively affected the enhancement of productive organizational energy. Therefore, the study seeks to define the company's senior management and the importance of employing productive management in its dimensions (ideal influence, inspirational motivation, intellectual consultation, and individual consideration) to enhance productive organizational energy. Hence, it is important to employ research to provide a set of solutions that would address the company's problems regarding the study variables. To achieve the research goal, the researcher relied on the descriptive analytical approach in completing the research, and the questionnaire was relied upon as a primary tool in collecting and analyzing data, in addition to adopting the method of direct observation during the visits made by the researcher to the company. The research community represents managers in senior and middle management, department heads, and division and unit officials, relying on the intentional sample method, as the researcher distributed (100) questionnaires to the community to be studied, and they were all retrieved. The researcher relied on the statistical package (SPSS v.26) in the practical aspect, and the research reached some of the most important conclusions: a correlation and impact relationship between productive management in its combined dimensions and productive organizational energy. The research recommends enhancing communication between departments to ensure the integration of productive management strategies.

The private sector plays an important role in most economies of both developed and developing countries, due to its distinctive characteristics, advantages, and significant potential, which qualify it to be the leading sector in various economic fields. This is especially true after the major transformations witnessed by the world, which coincided with the collapse of the socialist bloc led by the former Soviet Union in the early 1990s. These countries adopted the market economy system and embraced its principles and rules by following the prescriptions of international institutions that sponsor market principles and mechanisms (such as the International Monetary Fund and the World Bank). These countries abandoned the principles and rules they had previously believed in, such as comprehensive central planning in managing the economy and its approach, by adopting the central planning method, especially after the collapse of its main fortress, as mentioned (the former Soviet Union), and the collapse of the entire socialist system. Some countries followed its approach and ideology, particularly with regard to economic management and the transition from a central planning system to a market economy system, in which the private sector is the backbone and its orientations, in addition to its role in allocating resources and then directing them towards optimal use. The most efficient, and the research aims to demonstrate the importance of the private sector and its role in developing the Iraqi economy, and the aforementioned research has reached a number of conclusions, perhaps the most important of which is that privatization is one of the most important factors in attracting foreign investments and achieving economic development in Iraq. In addition, the research has presented a number of recommendations, the most important of which is that the private sector should have specifications and characteristics in order to have a beneficial role in economic activity, including: that it works within a comprehensive development strategy and participates in the basic production areas and contributes to projects that have future prospects.

The study aimed at identifying the impact of social capital on organizational performance, in mobile phone companies in Yemen (MTN, Yemen Mobile, Sabafon, and Y). The researcher used descriptive analytical method, and a questionnaire was designed for data collection. The study sample consist of (327) male and female employees from all administrative levels that were selected based on the sampling table of Krejcie and Morgan (1970) and in light of this, data was analyzed using Simple regression.
The main findings of the study shows a significant effect of social capital on organizational performance

The research aims to demonstrate the impact of social responsibility on the financial performance of a sample of banks (19 banks) included in the Iraq Stock Exchange for the period from 2010-2017, where the information on the Iraq Stock Exchange was used, so the disclosure index was used. (CRD Disclosure) on social responsibility and some financial indicators In our study, we will adopt three models that deal with longitudinal or panel data, which are: the aggregate model, the fixed effects model, and the randomness model. Parameters are estimated through a fixed effects model and the comparison between them is done through a chow test,The research reached a set of results, the most prominent of which was, the CSR rate is 0.380 and the standard deviation is less than 0.05, where we note that the social responsibility of the research sample is close, regardless of the value and size of the assets. The increase in the life of the bank for one year leads to an increase in the return of that bank by an amount ranging from 0.66 to 0.78 for the three models. The study recommends the need for laws and directives to incentivize and encourage companies to contribute to sustainable development activities and report on these activities in their annual reports, and to urge banks to adopt specific strategies and policies for social responsibility, as well as providing specialized accounting cadres to advance accounting work.

The decision-usefulness theory has been one of the dominant theories in accounting literature for the past seventy years. Its application and enforcement in practice are achieved through the formulation of accounting standards, as well as through the entity's submission of the management's report, discussion, and analysis (MD&A). This research examines the best approach to presenting the MD&A and how to implement the decision-usefulness theory in practice.
This research aims to measure the level of disclosure in the Management's Discussion and Analysis (MD&A) report in the annual reports of a sample of economic entities listed on the Iraq Stock Exchange, using a proposed model consisting of (23) items prepared by the researcher in light of leading international and national experiences worldwide. The research found that the average level of disclosure in the (MD&A) is (0.53), (0.61), and (0.40) for economic entities operating in the services, banking, industrial, and agricultural production sectors, respectively .The average level of disclosure in the (MD&A) for all Iraqi economic entities is (0.51), which is generally a modest percentage. It also indicates a need to improve disclosure in many components of the (MD&A) within the applicable disclosure regulations, particularly those related to future information and risks to which the entity is exposed.