ECONOMICS AND ADMINISTRATIVE STUDIES JOURNAL (EASJ) (formerly AL-DANANEER JOURNAL)

This research aims primarily to identify the extent of the impact of the clarity of the marketing vision in its dimensions on the innovative capacity in the Middle Oil Company/Dura Refinery. To achieve this, the descriptive analytical approach was used and a questionnaire was prepared to collect the necessary data, which is a measure of the research. The questionnaire was distributed to a sample that was taken randomly according to the equation (Stephen Thompson) from the research community consisting of a number of technicians and administrators in the Central Oil Company/Dura Refinery, where the sample size was (250). To test the research hypotheses, a set of statistical methods was adopted and reliance was placed on the statistical program (25.SPSS.V). And the (25 Amos) program, this research reached a set of conclusions, the most important of which is: that the variable of clarity of marketing vision in its dimensions has an effective and fundamental impact on the innovative capacity of the Middle Oil Company/Dura Refinery.

This research highlights the statement of the impact of adopting social responsibility in strategic planning in achieving the going concern assumption. Due to the increasing awareness of companies of the importance of social responsibility in recent times. Because it includes economic and social dimensions that help in the survival and continuity of the performance of activities and programs, Several results were reached, the most important of which is that fulfilling the requirements of the social and economic dimensions of social responsibility enables the company to continue performing its activities, and thus remain within the oil sector as a profitable company, The researchers presented a set of recommendations, the most prominent of which is that the company’s financial affairs department should disclose aspects of social responsibility and present them in social statements separate from the financial statements prepared for the general purpose.

This research aims to measure the efficiency of the banking performance of the Bank of Baghdad and its impact on financial sustainability, as the efficiency of banking performance contributes to achieving a balance between profitability and sustainability, which enhances the bank's ability to face economic challenges. The research focused on measuring the relationship between the efficiency of banking performance and financial sustainability by using a set of financial indicators such as the cost-to-revenue ratio, return on assets rate, return on equity rate, and capital adequacy ratio in achieving financial sustainability. The research used the descriptive analytical approach to study and analyze the financial data of the Bank of Baghdad during the period from 2016 to 2022, where the financial data of the Bank of Baghdad extracted from the official annual reports for the period from 2016 to 2022 were used. The research reached several surprises, the most important of which is the presence of a positive and significant impact of the efficiency of banking performance on ideal sustainability in the long term, with a limited impact in the short term. The research also recommended the need to enhance banking efficiency by investing in financial technology to improve performance and increase the bank's ability to achieve its financial goals in light of economic shifts.

The technological development plays a significant role in all aspects of life, especially the economic ones. The advancements that have occurred in the field of communications and the accelerating technological progress have contributed to the emergence and development of what is known as e-commerce, which is one of the most prominent features of the modern era, characterized by the transition of goods and services from regional boundaries to global ones. After countries realized the importance of using the internet as a tool for e-commerce, with the development of the banking system, the importance of this research lies in addressing a modern and important phenomenon related to e-commerce and its role in developing electronic banking services. The research results indicated that Arab countries, including Iraq, suffer from the underdevelopment of the banking sector and the failure to keep up with the transformations taking place in the international arena to elevat. The researcher came up with a set of recommendations, the most important of which is the necessity for Iraqi banks to keep up with global developments, introduce information technology, improve the Iraqi banking system, and establish an electronic payment system that aligns with the requirements of the digital economy. e banking operations

Financial planning is the process of defining a company's financial goals and developing strategies to achieve them. Financial planning is an essential element in corporate management, as it helps achieve financial success and sustainability in the long term. The financial planning process includes analyzing the company's current financial situation and identifying strong and weak points in financial performance. Based on this analysis, strategies are developed to improve financial performance and achieve set financial goals. The impact of financial planning on achieving the financial goals of companies lies in several aspects. First, financial planning helps set realistic and appropriate goals for the company, which contributes to financial success. Secondly, it helps identify the financial resources required to achieve goals and allocate them effectively, which contributes to achieving financial efficiency. Third, it helps determine appropriate financial strategies to achieve goals, such as expanding the business or reducing costs.

The research aims to show the impact of systematic risks on the profitability of some Iraqi banks. The research dealt with the analysis and measurement of systematic risks and the profitability of the Iraqi Union Bank. The research concluded that there is a positive impact of systematic risks represented by the exchange rate coefficient, interest rate and market value on the bank's profitability index. The study recommends the necessity of giving Iraqi banks a special exchange rate to be dealt with by the Central Bank, and maintaining a unified interest rate in times of risk. As for the market value and stock prices, the concerned authorities must impose strict instructions and controls in times of risk, such as offering large quantities of shares in times of risk, or compensating losing banks in times of risk so that they are not significantly affected.

Digital transformation in Iraq, especially in the field of electronic payments, has witnessed significant growth in recent years. This study examines the status and growth trend of electronic payments, including the use of ATMs, POS devices, e-wallets, and mobile payments, from 2018 to 2023. The results show that during this period, Iraq witnessed significant growth in the number of ATMs, POS devices, and e-wallets, with the number of ATMs, POS devices, and e-wallets reaching 4,021, 23,066, and 4.98 million in 2023. These changes reflect significant progress in digital infrastructure and the increasing use of electronic payment methods. However, challenges such as lack of digital skills, security issues, and cultural resistance to digital change continue to hinder the full adoption of these technologies. Nevertheless, the results suggest that this positive trend could lead to improved financial inclusion, easier access to financial services, and reduced reliance on liquidity. For these developments to continue, it is imperative that Iraq pay special attention to strengthening digital infrastructure, training in digital skills, and improving payment security. The study’s recommendations include strengthening public-private partnerships, raising public awareness of the benefits of electronic payments, and developing new financial tools to facilitate the transformation of the financial sector in Iraq.

This study aims to analyze the impact of the exchange rate on the trade sector in Iraq during the period from 2013 to 2023, focusing on the impact of exchange rate fluctuations on foreign and domestic trade. To analyze the relationship between the exchange rate and trade variables such as exports, imports, expenditures and revenues, the EViews12 program, the simultaneous equations model and the three-stage least squares (3SLS) method were used to analyze the data. In the theoretical framework, the concepts of the exchange rate, its types and the factors affecting it were reviewed, in addition to the importance of the trade sector in promoting economic growth. As for the practical side, the data were analyzed using advanced statistical methods. The results show that the rise in the exchange rate has a positive impact on exports, making them more competitive in global markets. In contrast, the rise in the exchange rate has a negative impact on imports and revenues, as it increases import costs and reduces local purchasing power. In addition, the rise in oil prices has a positive impact on exports, which is consistent with the Iraqi economy\'s heavy reliance on oil exports. Based on the results, it is recommended that Iraq work on diversifying its export basket to reduce dependence on oil exports.

This research deals with an analysis of the factors affecting the value of the Iraqi currency and how they affect the national economy. The problem stems from the challenges facing the Iraqi dinar in achieving stability at the local and international levels. The main question is: What are the factors and policies that can contribute to increasing the value of the Iraqi dinar? The main hypothesis indicates that the stability of the Iraqi currency can be achieved through effective economic policies, improving the investment environment, and enhancing political and social stability.The research is based on a comprehensive theoretical review of economic concepts related to national currencies, an analysis of the experiences of other countries that have succeeded in maintaining the stability of their currencies, in addition to an analysis of economic data related to Iraq.The results of the research indicate that factors such as political stability, thoughtful financial policies, increasing foreign investment, and improving the monetary and financial system in Iraq are essential keys to increasing the value of the Iraqi dinar. It also highlights the importance of cooperation with international financial institutions and implementing structural reforms in the national economy to enhance confidence in the currency.In short, the research provides clear strategies to improve the value of the Iraqi currency, emphasizing the need for a stable political and economic environment to attract investments and promote sustainable development.

The Iraqi economy suffers from many economic crises, which contain the total amount of cash for Iraq, and the research aims to know the impact of monetary policy tools and indicators with certainty in achieving monetary perfection, and which of these tools has the greatest impact in achieving the monetary goal, so that it does not affect Then, they set monetary policy in order to achieve the best results, so that they can set future goals that will have a greater impact on the economy. The importance of the research stems from the importance of the approximate amount of money and the positive or harmful effects it causes on the economy. Hence, through what was stated in the research, political influence certainly plays a role in reaching an approximate final goal in Iraq in light of the fluctuations and associated impurities in policy tools and indicators. However, the money supply as an indicator of monetary policy confirms that in addition to the high exchange rate in achieving financial perfection, and the lack of clarity in the direction of the economic system in Iraq, it led to weak management and a lack of implementation of its goals and economic activity, in addition to the weakness and weakness of the legal and social structure in the country.

This study aims to provide light on the nature of the link that exists between the quality variable of banking performance (creativity, job satisfaction, and customer satisfaction) and the governance aspects (transparency, accountability, and participation). Good governance has an impact on the standard of banking services as it is essential to enhance the performance of commercial companies. The quality of banking operations is among the main factors influencing the growth of these organizations. The study\'s issue revealed that the sample participants were conspicuously unaware of the relationship between governance and banking performance quality. A simple random selection procedure was used to choose a number of staff members from respectable private Iraqi banks in order to establish the research sample. The sample consisted of seventy employees from the Bank of Baghdad and its branches. A list of questions designed to meet many requirements served as the main tool for gathering data. Take use of SPSS, a ready-made statistical application, to digitise and analyse study data. The research in question employs a variety of statistical techniques, such as the calculation of the average, standard deviation, the variation coefficient, Spearman\'s correlation coefficient, and the straightforward linear regression coefficient. The findings from these methodologies produced an assortment of outcomes. The majority of these outcomes bolstered the notion that there\'s a tight-knit relationship between governance and quality. Considering the study\'s goals and its acknowledged traits, the scholars recommend companies enhance their understanding of governance in their local environments to enhance bank performance. The importance of this can\'t be overstated when it comes to the efficiency of banks.

The current research aims to clarify the effect of marketing recovery on customer satisfaction in (the General Company for Iraqi Airlines) in Baghdad, affiliated with the Iraqi Ministry of Transport. The problem of the study focused on explaining the pace of escalating competition between business organizations, perhaps the most prominent of which are international airline companies, including the company under study. Company for Iraqi Airways - Baghdad), which strives to provide the best services to its customers with the highest levels of quality, but it faces many negative issues that prevent achieving customer satisfaction, including adherence to take-off times and ensuring accuracy, accuracy of reservations, efficiency and quality of the aircraft available to it, and procedures. Delivery and receipt of customer bags The current research relied on three dimensions of marketing recovery, which are: (apology, compensation, and speed of response). The researcher relied on the descriptive analytical approach, and data was collected using a questionnaire. The study also included testing the main and subsidiary hypotheses to determine the relationship of correlation and influence between the variables of the study using some of the statistical methods of the two programs. Then, the data obtained from the innovation of the innovative study was reached (105) from the senior and middle departments in the public research company, which was represented by (the director, the assistant general manager, the department director, and the division officials). The study concluded that there is a strong interaction between the various researches. (marketing recovery) and customer satisfaction), which indicates the interest of the company\'s senior and middle management in favor of these people Among the most important recommendations that came out of the study are: the necessity of the surveyed company relying on marketing recovery in all its dimensions (apology, compensation, speed of response), whether when providing the service or after it, and that continuing to improve and enhance these dimensions will contribute significantly to achieving customer satisfaction, and the necessity Conducting periodic surveys that help the company determine the extent of customer satisfaction with its performance.

The role of creative accounting in earnings management: An analytical study of accounting techniques and their impact on financial transparency. This study aims to analyze the role of creative accounting in earnings management, with a focus on the accounting techniques used and their impact on financial transparency. The study reviews the concept of creative accounting, the reasons why companies resort to it, and the most prominent tools and methods they adopt to achieve their goals in improving the image of financial performance. The study also discusses the relationship between creative accounting and earnings management, in terms of their impact on the credibility of financial reports and investor decisions. The study relies on an analytical approach by reviewing accounting literature and companies' financial reports, in addition to studying applied cases that illustrate the impact of creative accounting on financial transparency. The study concludes that creative accounting can be a double-edged sword; on the one hand, it contributes to improving the apparent financial performance of companies, but on the other hand, it may lead to a reduction in financial transparency and weaken the confidence of investors and stakeholders. Finally, the study recommends the need to strengthen governance and financial control standards to limit accounting practices that negatively affect transparency, while tightening control procedures to ensure that companies adhere to ethical and professional principles in preparing financial reports.

This research aims to study the impact of artificial intelligence tools in improving strategic financial analysis applications in commercial banks, with a focus on Rafidain Bank - Ramadi Branch. This research contributes to enriching scientific knowledge by highlighting the vital role of artificial intelligence tools, such as machine learning, deep learning, natural language processing, and software robots, in enhancing the efficiency and accuracy of financial analysis. The research is based on an integrated theoretical framework that explains the concepts of artificial intelligence in the financial sector, in addition to an applied framework based on a field questionnaire that included 38 completed questionnaires, which were analyzed after excluding 7 incomplete questionnaires. To ensure the reliability of the results, the research tool was subjected to scientific arbitration by specialized experts. The results showed that adopting artificial intelligence tools contributes significantly to improving the speed and accuracy of financial data analysis, reducing human errors, and enhancing the quality of investment decisions. Accordingly, the study recommends the need to enhance the culture of continuous innovation in commercial banks and allocate research and development teams to explore and apply the latest technologies. It also recommends enhancing the use of natural language processing to improve the interaction of automated systems with customers, which raises the level of customer satisfaction and enhances their loyalty to the bank.

This research aims to study the role of transformational leadership in enhancing the quality of educational services in the Basra Education Directorate. Transformational leadership is considered one of the modern management approaches that focus on inspiring and motivating individuals to achieve goals beyond their personal limits, which positively impacts organizational performance. In this context, the research explores the importance of transformational leadership in developing and improving the quality of educational services by influencing teachers and administrators in schools under the directorate's supervision. The descriptive-analytical approach was used in this study to collect data through questionnaires distributed to a group of teachers and administrators in the schools of the Basra Education Directorate. The results showed that transformational leadership significantly affects the improvement of educational performance through motivation, guidance, and fostering teamwork spirit and innovation in teaching methods. It was also found that transformational leadership contributes to increasing student satisfaction and creating a more effective educational environment. The research concluded that there is a need to adopt transformational leadership practices more widely in educational institutions and to train educational leaders on how to apply these practices to achieve the highest levels of educational quality.

Organizational ambidexterity serves as a primary source of competitive advantage, so organizations resort to building their capabilities and providing the necessary resources as it is necessary to achieve long-term success and survive in a complex and competitive work environment. The research problem is the extent to which the university’s organizational ambidexterity contributes to achieving strategic success, as well as the main goal of the research. It is embodied in identifying the extent of the impact of organizational ambidexterity with its dimensions (exploitation and exploration) on strategic success, represented by the dimensions (survival, adaptation, and growth). The basic research problem is whether organizational dexterity contributes to achieving strategic success, The research was conducted at Al-Isra Private University, The number of respondents was (323) professors working in colleges affiliated with Al-Israa Private University. The descriptive analytical method was used to accomplish this research, while the questionnaire was relied upon as the main tool for collecting data, which was analyzed based on a set of computer programs represented by (SPSS V.26, AMOS V.26) to measure the validity of constructing research metrics, and to analyze correlations and influence. The research concluded with a set of results, perhaps the most prominent of which is that there is a positive effect of organizational ambidexterity and its dimensions on strategic success.

This research aims to study the impact of banking policies on community development in Iraq. Banking policies are identified in three dimensions: inflation, exchange rate, and interest rate. Community development will be studied through three dimensions: poverty, measured by the indicator of population below the poverty line; education, measured by the indicator of basic education enrollment rate; and health, measured by the indicator of child mortality per 1,000 births. The researcher employed a quantitative approach, relying on quantitative models to evaluate these relationships between 2012 and 2022. The research seeks to provide pathways for improvements in banking policies that can contribute to enhancing community development in Iraq and promoting citizens' welfare.
Through the analysis of historical data, impactful results were reached indicating that banking policies have a direct influence on community development in Iraq. Stable inflation and appropriate exchange rates significantly enhance poverty, education, and health indicators. Meanwhile, increases in interest rates exert pressure on community development., The researcher recommended strengthening banking policies that support economic stability, enhance educational opportunities, and improve healthcare services.

This study aimed to analyze the impact of functional competencies on reducing the financial risks resulting from the use of financial technology in Jordanian banks. To achieve the study objectives, the descriptive analytical approach was used. The study population consisted of (15) Jordanian banks. The study targeted managers and heads of finance, control, internal audit and information technology departments, in addition to the main departments in the Jordanian commercial banks. The questionnaire was used as a study tool, and the (SPSS) software was used to analyze the data. The most important results reached were the presence of a statistically significant impact of functional competencies on reducing the risks of using financial technology in Jordanian banks, as the moral impact appeared in all dimensions of functional competencies, when studied together. The researcher recommended the need for continuous guidance in Jordanian banks to work on developing functional competencies in line with financial technological developments at all levels.

The research aims to know the role of time management in reducing work pressure among department heads at Al-Mustansiriya University by addressing the basic problem about the role of time management in reducing work pressure. A sample was taken from Al-Mustansiriya University, where the research relied on the questionnaire as a main tool for collecting the necessary data required to achieve its goal. (50) questionnaires were distributed to the heads of departments at Al-Mustansiriya University, the research sample, and (40) questionnaires were retrieved. In addition, a set of statistical methods were used, represented by the arithmetic mean, standard deviation, simple correlation coefficient, and multiple regression coefficient, to test the research hypotheses. The research reached a set of results, namely the importance of time management as an important factor in organizing work. The results also showed that the heads of departments at the university, the research sample, are working to develop their work by exploiting time in a way that contributes to achieving the highest levels of efficiency in line with what they seek to achieve their goals in their administrative work, away from procrastination and slowness. Through the questionnaire that was conducted with the sample members at the university above, the important effect of time management in reducing work pressure became clear.

The current research seeks to determine the extent of application of research variables in private schools and to test the impact of human resources audit on the quality of work life, as well as to diagnose the level of interest of private school administrations in the research variables and their dimensions, to come up with a set of conclusions and recommendations that contribute to improving their practices and adopting these variables, as the research problem indicated the weakness of cognitive awareness among administrations in private schools of the importance of applying and adopting these variables. Therefore, the importance of the research stems from the novelty of the variables and their urgent importance to private schools and their owners on the one hand, and society on the other hand. The research adopted the descriptive analytical approach in completing its research with its applied and theoretical aspects, and was applied in the environment of private schools affiliated with the General Directorate of Education in Baghdad, Karkh II, so that the research community would be the school principals in the directorate, amounting to (120). The researcher’s sample was random and included (90) teachers from the total community. The questionnaire was adopted as the main tool for collecting data and information, in addition to the interviews conducted by the researcher, and to analyze the results of the field research. The researcher adopted the SPSS.v28 program, with the adoption of descriptive and inferential statistics methods represented in (test of validity and reliability, arithmetic mean, standard deviation, coefficient of relative variation, relative importance, and simple linear regression) to test the research hypothesis arising from the main questions. The statistical analysis showed a number of results, the most prominent of which was that there is a moderate interest in auditing human resources and quality of work life, and there is an impact of auditing human resources on the quality of work life in private schools.