Al Kut Journal of Economics and Administrative Sciences

This artical discussed and tested the relationship between the most important assumptions of transaction cost theory and its relationship with agency theory. The most important assumptions of these two theories and how they affect human behavior in organizations were discussed. The researcher adopted the deductive theoretical approach by reviewing the most relevant literature. In economics, transaction cost theory Transactional economics, economics, is based on the assumption that people are influenced by competitive self-interest. In this paper, the relationship between executives (financial managers) and shareholders (owners of capital) will be discussed. Through the theories related to the economics of the cost of financial transactions and agency, the research concluded that not all assumptions of economic theory can be considered behavioral because opportunism varies between human beings and cannot be measured or modeled. Incentives and special methods are suggested. By observing the activity of management, the research also found a set of proposals to create a kind of consensus in management interests between executives and shareholders. As for the cost of transactions, it is related to negotiation, monitoring, evaluation, and implementation exchanges between contracting parties. As a result, these two theories, one complementary to the other, begin with agency and end with transaction costs and their impact on the behavior of the organization and human beings.

This study investigates the relationship between management innovation and competitive advantage in the Iraqi delivery service sector, with a particular emphasis on the mediating effect of the work environment. The study looks into how creative leadership, technology adoption, and process improvement affect institutional performance, market share, and customer happiness. A survey studystudy approach was used, with a standardised questionnaire issued to 194 managerial workers from several delivery service companies in Iraq. To evaluate the hypothesised correlations, data were analysed using structural equation modelling (SEM) The findings show that managerial innovation improves institutional performance, which directly affects customer satisfaction and market share. Furthermore, the work environment has an important mediating function, amplifying the impact of innovation on organisational outcomes. The findings are consistent with earlier research emphasising the importance of leadership-driven innovation and digital transformation in building a sustained competitive advantage The study provides practical insights for corporate executives looking to improve their strategic position through innovation-driven management techniques , It has provided important results on how the organization can improve its current situation while improving performance and market through administrative innovation.

This study aims to enhance the levels of performance and improve effective collective performance in an environment characterized by analytical planning by diagnosing and analyzing the impact of motivation for achievement and Innovative synergy on job performance in the Sector Planning Department, one of the government departments in the Iraqi Ministry of Planning as one of the bodies responsible for setting development policies in the state sectors, and also knowing the extent of the availability of these variables, relying on the descriptive analytical approach by selecting a random sample of (107) employees (technical and administrative) of the Sectors Planning Department, which has (148) employees, Data were collected via questionnaires and analyzed for the purpose of obtaining information using the program (SPSS.v.27) To test the relationships and influences between the variables, the results showed the existence of a relationship of influence between the motivation to achieve and Innovative synergy in job performance. The results demonstrated that both variables significantly enhance performance and improve work by predicting the level of job performance and enhancing it by developing the organizational and psychological aspects of employees. The results indicated that the level of job performance among employees was average, suggesting that employees generally perform their work without consistently achieving high levels of excellence. This may be due to weak motivation to achieve and limited Innovative synergy that affects the work environment and quality of achievement. Among the most important recommendations is to enhance the motivation to achieve among employees and develop Innovative synergy between the formed working groups integrated in terms of specializations. In a team spirit, the study proposes to overcome fears by relying on experience and knowledge and using techniques to generate ideas and develop strategies to achieve high-quality results in the field of sector planning work.

This study aims to analyze the level of awareness regarding the “Pink Tax” and its impact on consumption behavior among women from various demographic groups. The Pink Tax is defined as the price gap between products marketed to women and those intended for men, despite their similarity in function and features—a reflection of unjustified pricing practices. The study adopts a mixed-methods approach, combining both quantitative and qualitative data. Quantitative data were collected through a questionnaire measuring public awareness of the Pink Tax concept and consumer attitudes toward it. Additionally, semi-structured interviews were conducted with women who regularly purchase these products, providing an in-depth analysis of their consumer experiences
Statistical tests revealed significant differences in awareness of the Pink Tax and price discrimination related to it among employed and non-employed women, by age and education, and between income levels.
The study concludes that the Pink Tax has a direct effect on the consumer purchases of women from all social classes and makes them re-think their consumer purchases so as not to fall victim to discriminatory pricing. The study also stresses the need for awareness among the public on the effects of the practice and advocacy for review of the pricing policies for equity and for the advancement of gender equality in consumer markets. Moreover, the study identifies the necessity of easing financial burdens on poor women and reversing stereotypical portrayals that undermine the intelligence of women as consumers

This study aims to analyze the level of awareness regarding the “Pink Tax” and its impact on consumption behavior among women from various demographic groups. The Pink Tax is defined as the price gap between products marketed to women and those intended for men, despite their similarity in function and features—a reflection of unjustified pricing practices. The study adopts a mixed-methods approach, combining both quantitative and qualitative data. Quantitative data were collected through a questionnaire measuring public awareness of the Pink Tax concept and consumer attitudes toward it. Additionally, semi-structured interviews were conducted with women who regularly purchase these products, providing an in-depth analysis of their consumer experiences
Statistical tests revealed significant differences in awareness of the Pink Tax and price discrimination related to it among employed and non-employed women, by age and education, and between income levels.
The study concludes that the Pink Tax has a direct effect on the consumer purchases of women from all social classes and makes them re-think their consumer purchases so as not to fall victim to discriminatory pricing. The study also stresses the need for awareness among the public on the effects of the practice and advocacy for review of the pricing policies for equity and for the advancement of gender equality in consumer markets. Moreover, the study identifies the necessity of easing financial burdens on poor women and reversing stereotypical portrayals that undermine the intelligence of women as consumers