University of Kirkuk Journal For Administrative and Economic Science

Introduction to Volume 15, Issue 3, Part 1 in English

Introduction to Volume 15, Issue 3, Part 1 in Arabic

Blood clotting is a health problem that affects people of all ages and both sexes. It occurs due to several reasons, So it was necessary to study the factors that cause an increase in the incidence of the disease. The aim of this research is to apply statistical methods represented by hierarchical cluster analysis to classify the factors affecting blood clotting disease. These methods were applied to a sample size of (90) obtained from Kirkuk General Hospital in Kirkuk. The influencing factors were represented by (sex, age, blood pressure, diabetes, and vitamin K and D deficiency), Using the statistical program SPSS v. 25. After converting the data to standard values (due to the difference in the factors’ scales) and after analysis, It was concluded that all the hierarchical methods used, namely (single linkage, complete linkage, median linkage, centroid linkage and ward’s method), were very close in the results, as they all agreed that the clustering started from the factor (age and diabetes). This indicates that these factors were among the most influential factors in the incidence of the disease, followed by blood pressure, vitamin D deficiency, vitamin K deficiency and gender. The linkage methods (single, centroid and median linkage) showed the presence of the sex factor alone in the first cluster and the rest of the factors in the second cluster, which explains the similarity of the factors in the characteristics, while the linkage method (complete and ward) showed the joining of the two factors (sex and vitamin K deficiency) in the first cluster and the rest of the factors in the second cluster.

The research aimed to clarify Iraq\'s position on the map of the new global economy (BRICS), as well as the effects and obstacles it will face if it joins the new global economy. The focus was on Iraq\'s position regarding joining the new global economy (BRICS) by examining three indicators: foreign trade, gross domestic product (GDP), and inward and outward investments, while studying the opportunities available to Iraq upon joining. The research reached several conclusions, including: There is no doubt that Iraq\'s accession to the new global economy (BRICS) will play a significant role in the future of its economy, providing Iraq with substantial economic opportunities such as attracting investments, diversifying and developing trade partnerships, and reducing reliance on the dollar. The research recommends the necessity of adopting integrated economic strategies, reforming the financial system, and enhancing cooperation with member states while maintaining balanced relations with the world to ensure the benefits of joining the new global economy (BRICS).

This study aims to identify the most important financial analysis techniques used to support managerial accounting decisions, to examine the impact of using these techniques on the accuracy and credibility of managerial accounting decisions, and to clarify the role of human competencies in effectively activating and benefiting from financial analysis techniques. It also seeks to identify the main institutional and technical factors that support or hinder the use of financial analysis in reports.
The importance of this study stems from the vital role that financial analysis plays in improving the quality and effectiveness of managerial accounting decisions within industrial institutions, especially at Mas Cement Factory in Sulaymaniyah. With increasing economic and competitive challenges in the cement industry sector, it has become necessary to adopt advanced financial analysis techniques that enable management to accurately assess financial performance, control costs, and improve resource utilization.
The study’s results showed that the use of financial analysis techniques at Mas Cement Factory has a clear positive effect on the quality of managerial accounting decisions. It was observed that reliance on tools such as financial ratios analysis and cost analysis significantly contributes to improving the accuracy and efficiency of decision-making. Furthermore, the results indicated that a higher level of use of these techniques is associated with noticeable improvements in the administrative and financial performance of the factory, emphasizing the importance of enhancing training and developing human competencies to optimally benefit from these tools.

The research aims to analyze the impact of digital leadership on the effectiveness of IT governance in banks, focusing on the COBIT 5 framework as a tool for evaluating and leading governance processes. Digital leadership has become a pivotal element in directing technology investments and ensuring their alignment with strategic objectives.
The researcher adopted a descriptive analytical approach, using quantitative and qualitative tools to obtain data from a sample of administrative and IT leaders in the bank under study. The relationship between digital leadership practices and the level of application of COBIT 5 dimensions was analyzed.
The results showed a statistically significant positive relationship between digital leadership and the effectiveness of IT governance. Digital leadership contributes to raising the level of maturity in applying COBIT 5 dimensions, particularly in the areas of guidance, accountability, and digital prioritization.
The researcher recommends the need to empower and train digital leaders on modern governance tools, and to adopt an integrated approach between leadership and COBIT 5 applications to ensure value creation from technology investments and enhance response to digital risks and opportunities.

• Research objective:To determine the feasibility of implementing the ISO50001 energy management system by identifying the requirements for its implementation at the University of Sulaimani.
• Research Problem. Do the University of Sulaimani has the requirements of the ISO50001 Energy Management System?
• Method. A descriptive analytical approach was applied using frequencies, percentages, arithmetic mean, standard deviation, and coefficient of variation for responses of the research sample that was collected using a questionnaire distributed to 562 respondents from the University of Sulaimani.
• Results. The results indicated that the requirements for the ISO50001 Energy Management System are available with different levels in the research community.
• Practical Implications. Research results can be used in practice and science by the university, and other organizations may use some of the research findings to develop solutions to their own energy management problems. Research results can also provide an incentive for researchers to conduct future research.

This study aimed to identify the Latent factors contributing to childhood obesity in the 2-18 age group in Baghdad. This study provided comprehensive information, which is influenced by environmental, behavioral, and possibly genetic factors. The researcher used factor analysis to identify potential clusters of obesity-related variables. The sample included 100 children (males and females). Data was collected electronically using a questionnaire that included twelve variables that the researcher believes, according to previous studies, are potentially contributing to childhood obesity. These variables include: type of food, nutritional patterns, level of physical activity, sleep patterns, parental perceptions, genetics and family medical history, psychological factors, social factors, economic factors, environmental factors, passive smoking, and medication use. The results of the factor analysis revealed the emergence of two statistically significant Latent factors that explained 64% of the total variance in childhood obesity data. The first factor was named based on the variables that clustered under it (modifiable environmental and behavioral factors) that can be controlled by parents and caregivers without resorting to medications and medical interventions. These factors included (type of food, eating pattern, level of physical activity, sleep schedule, parental concepts, and psychological factors). The second factor was named (innate and indirect influences) that are difficult for parents to control. These factors included (genetic factors and family history, economic factors, psychological factors, and social factors). The third and fourth factors were each saturated with only one variable, so they were neglected from the study. This study highlights the importance of multiple factors in understanding childhood obesity. The results indicate that preventive and therapeutic interventions must comprehensively target these identified underlying factors to effectively address the problem of childhood obesity. Therefore, the study recommends conducting further research to explore these factors in greater depth and develop targeted intervention strategies based on them.

This research Aims to investigate the effect of ownership structure types that represented by (ownership concentration , managerial ownership , institutional ownership ) on non-financial reporting in Iraqi economic units , The research problem was represented by the variation in the levels of adoption of non-financial reporting among Iraqi banks, in addition to the lack of clarity regarding the impact of the ownership structure on non-financial reporting, which may negatively affect the value of Iraqi banks. To achieve the objective of the research, the two researchers relied on the deductive approach with regard to the theoretical aspect of the research, by relying on Arabic and foreign books, thesis, dissertations, articles, and another sites related to the research subject. In the practical aspect, the two researchers relied on inductive approach by analyzing financial reports of eleven commercial banks listed in Iraqi stock exchange in 2023.
The two researchers reached several conclusions, the most significant ones are , these banks differ in their adoption levels of non-financial reporting, The results also showed that ownership concentration have negative and significant impact in non-financial reporting, The results also showed that the managerial ownership have positive and significant effect in non-financial reporting, the institutional ownership have negative and significant effect in non-financial reporting.
Based on the conclusions reached by the two researchers, thy recommend a set of recommendations, the most important of which are, The Accounting and Auditing Standards Board of the federal Financial Supervision Bureau in Iraq should develop a standard for non-financial reporting that requires Iraqi economic units to adopt non-financial reporting because it leads to increase the economic unit value. Decrease ownership concentration in order to increase non-financial reporting. Increase managerial ownership to increase non-financial reporting. Decrease institutional ownership to increase non-financial reporting because they lead to increase the economic unit value.

This study aims to evaluate the correlation and impact between service marketing mix strategies and the financial performance of private banks operating in Erbil. This is done by analyzing the extent to which these strategies contribute to improving and sustaining their financial performance, The study begins with the following main question: Is there a statistically significant positive correlation and impact between service marketing mix strategies and the level of financial performance of a sample of banks operating in Erbil during the period (2016-2023).
The descriptive analytical approach was followed in this study, This approach aims to study the phenomenon, collect facts and information about it, interpret and evaluate them in the hope of arriving at meaningful generalizations that increase knowledge on the subject, and inform conclusions and recommendations. Data is collected through questionnaires and realistic numerical indicators of financial performance. The study population consists of banks listed in the Iraq Stock Exchange (10) banks were identified as a sample for the study, and (234) questionnaires were distributed to the sample members according to the sample size calculated using the Stephen Thompson equation, based on the number of individuals amounting to (600) in all the banks studied. The researcher was able to retrieve (211) questionnaires, which represents (90%) of the distributed questionnaires. After retrieving the questionnaires, it was found that (18) of the retrieved questionnaires were not valid for analysis. Therefore, those questionnaires were excluded and (193) valid questionnaires were kept for analysis, which represents (%91.5) of the retrieved questionnaires and (%82.5) of the distributed questionnaires.
One of the most important conclusions reached by the study is that some elements of service marketing mix strategies, such as branch expansion, increasing ATMs, and improving human resources, have a significant positive correlation with banks' financial performance. Other factors, such as transfer commissions and interest rates, have a less clear correlation. The study recommends focusing on developing human resources through thoughtful recruitment and continuous training, as this has a clear impact on improving service quality and enhancing the efficiency of banks' financial performance.

The aim of this research is to explore the relationship between service providers' behaviors and emotional marketing within the context of deluxe hotels in Baghdad. The research problem stems from the central question: What role do service providers' behaviors play in enhancing the principles of emotional marketing? The study was conducted in deluxe hotels in Baghdad province, with the research population consisting of customers from Baghdad International Hotel, Al-Sadeer Hotel, and Palestine International Hotel. The study sample was determined using Green’s (1991) formula.
To achieve the objectives of the study, the researcher employed a descriptive-analytical approach. A questionnaire was developed consisting of 56 items distributed across two variables. A total of 399 questionnaires were distributed to a selected sample of deluxe hotel customers, with 380 valid responses retrieved for analysis, resulting in a response rate of 96.5%. The findings indicated a significant direct impact of service providers' behaviors on emotional marketing.

The study aims to identify the role of strategic agility as an independent variable with its five dimensions (strategic sensitivity, clarity of vision, core capabilities, speed of response, shared responsibility) in achieving organizational brilliance as a dependent variable with its dimensions (leadership brilliance, knowledge brilliance, service brilliance and creativity). The study problem was embodied in the weak knowledge of the university administration under study of the importance of strategic agility and its role in achieving organizational brilliance. The study site was represented by Imam Jaafar Al-Sadiq University (peace be upon him) / Salah Al-Din Branch, where the sample size of the study reached (146) individuals from employees at various administrative levels (dean, assistant dean, head of department, department rapporteur, division director, unit director, and employees). The study adopted the descriptive analytical approach, and the questionnaire was adopted as a basic tool for the study, as (155) questionnaires were distributed, and (146) valid questionnaires were retrieved for analysis. The data were analyzed based on the statistical program (SPSS V.26) using a set of statistical methods. A set of results was reached, the most important of which is the presence of A strong direct correlation exists between the independent variable, strategic agility, and the dependent variable, organizational brilliance. The response speed dimension achieved the highest correlation coefficient with organizational brilliance, while the core capabilities dimension had the lowest correlation coefficient with organizational brilliance. The results showed a significant impact of strategic agility on organizational brilliance, as the response speed dimension achieved the highest coefficient of determination, while the core capabilities dimension had the lowest coefficient of determination. The study reached a set of recommendations, the most important of which is increasing interest in applying strategic agility practices at the university, by providing training programs and workshops that increase the ability of employees to respond quickly to environmental changes.

This study aimed to analyze the nature of the correlations and influences between soft skills as an independent variable (communication, teamwork, decision-making and problem-solving, strategic thinking) and sustainable manufacturing as a dependent variable (environmental, economic, social, and technological) in cement factories in Sulaymaniyah Governorate, Kurdistan Region of Iraq. The study followed a descriptive-analytical approach, and a hypothetical model was constructed to reflect the relationship between the variables. The main and sub-hypotheses were formulated and tested using statistical tools in SPSS V.28 and AMOS V.28. The target sample consisted of 280 managers, heads, officials, and employees. 162 questionnaires were distributed directly and electronically via Google Form, 155 of which were retrieved, and 150 were used for analysis. The results showed statistically significant positive correlations and influences between soft skills and sustainable manufacturing. The study recommended adopting soft skills as a strategic approach to enhance manufacturing sustainability and adapt to rapid environmental changes.

The research aims to develop an integrated accounting system that complies with the International Financial Reporting Standards (IFRSs) for the Iraqi water directorates, given the importance of this vital sector and the financial challenges it faces, particularly in preparing financial reports and ensuring compliance with international standards. The research sought to design a proposed accounting system that takes into account the specificity of the Iraqi water directorates and complies with the requirements of the International Financial Reporting Standards (IFRSs), thus contributing to improving the quality of financial reports, enhancing transparency, and ensuring compliance with globally approved standards. This would raise the efficiency of the financial performance of the water directorates and enhance the quality of financial reporting.

Occupational risk management has become a critical necessity in the petroleum sector, particularly amid increasing operational and environmental challenges and the need to maintain business continuity in volatile work environments. Over the past two decades, these systems have proven effective in enhancing operational stability, protecting human resources, and safeguarding production chains, thereby positively impacting companies' long-term performance.
This study aims to enhance the efficiency of occupational risk management systems and secure sustainable work environments to balance productivity and safety, focusing on the relationship between: Independent variable: Occupational risk management. Dependent variable: Business continuity management
The study adopted an analytical descriptive methodology to examine the relationship between variables. Data were collected through a purpose-designed questionnaire administered to a research population of 1,200 workers in the petroleum sector in Najaf Governorate, with 282 valid questionnaires included in the analysis. Statistical analysis was performed using: SPSS v.26 for descriptive statistics (frequencies, arithmetic means, standard deviations). Pearson correlation coefficient to examine variable relationships. Simple regression analysis to measure the independent variable’s impact on the dependent variable. As for the applied aspect, the researchers adopted the analytical-experimental approach.
Regression analysis results (Amos V26, α=0.05) revealed a positive effect (Estimate = 0.161) of occupational risk management on business continuity.
The study concludes that strategic integration between risk management and organizational objectives is essential, recommending implementation of the ISO 31000:2019 framework to mitigate operational threats and enhance organizational resilience.

Probability distributions are extensively employed in the analysis of natural phenomena. Numerous distributions have been defined and examined over time; however, their capabilities are limited, rendering them unsuitable for every situation in representing the phenomena under study, as the characteristics of these phenomena evolve over time. Consequently, statistical researchers encounter various challenges when initiating statistical analysis, with the primary difficulty being the identification of the suitable probability distribution for the data of the examined phenomenon, owing to the intricate nature of real data by significant skewness, curvature, or the presence of outliers.
This paper aims to suggest a strategy for generalizing the exponentiated Pareto-I distribution by characterizing ranked set sampling and studying the properties of this distribution in modelling the phenomenon and deriving an equivalent model.
A follow-up was conducted on prior studies concerning the topic, providing a comprehensive account of the rank sample as a contemporary methodology employed. Subsequently, a theoretical exploration of the research subject was undertaken, examining the attributes of the generalized distribution and the estimation of its parameters through the maximum likelihood method, accompanied by an elucidation of both experimental and practical applications.
The simulation results showed how different sample sizes affected the estimated values of the model parameters, variance, bias, and MSE, along with how the alpha and lambda parameters influenced some averages and skewness. The When tested on empirical data, the model under consideration proved more suitable than the exponential distribution and the exponentiated Pareto-I distribution.
The results indicate that using a bigger ranked sample size and an increased number of cycles r yields more accurate for estimations. From the result of the application, we determined that the proposed distribution, CTEP-1, adequately fits the ranked sampling drawn from the unimodal leptokurtic and right-skewed data, in addition to the unimodal mesokurtic data.

The research aims to study the impact of environmental accounting on the sustainability of the Iraqi banking sector, by analyzing the relationship between two environmental indicators: energy intensity and carbon dioxide emissions, and two financial performance indicators: return on assets (ROA) and return on equity (ROE). The research relied on quarterly data for the period extending from the second quarter of 2018 to the fourth quarter of 2023, and the autoregressive distributed lag (ARDL) methodology was used to test the relationship in the short and long term. Using the EVIEWS 12 program, the analysis results revealed a long-term equilibrium relationship between environmental accounting and banking sustainability. It was found that carbon dioxide emissions have a negative and significant impact on both ROA and ROE, reflecting the negative financial impact of environmental degradation. In contrast, the relationship between energy intensity and sustainability was oscillating and insignificant, indicating the importance of efficient energy management within banks. Based on the findings, the study recommends incorporating environmental accounting into the accounting and disclosure policies of Iraqi banks, and adopting environmental sustainability standards as part of financial reporting to ensure integrated financial and environmental sustainability.

Statistical methods and artificial intelligence algorithms are one of the development methodologies that contribute to addressing many of the problems facing the data. Therefore, the paper tried to find an approach that contributes to addressing the algorithm of artificial neural networks and improving its work by adopting the method of the principal component analysis. This method addresses the problem of linear multiplicity between variables and reduces the problem of higher dimensions in a mathematical manner that preserves by finding new linear compounds and then adopting these linear compounds as inputs to artificial neural networks. Therefore, the paper was able to apply this methodology to the financial banking sector of the United Arab Emirates and determine estimates of financial performance in adopting variables characterized by a non-financial logistical nature (environmental, social and governance). The paper concluded that this methodology was able to improve the results of artificial neural networks and increase the accuracy of estimates of financial performance in the banking sector while retaining all variables and their effects through the new linear compounds.

The study aims to identify the impact of electronic means on the financial performance of banks operating in Erbil City in 2025. This research addresses the topic of electronic means and their impact on financial performance. The problem of the study stems from its focus on electronic means and their impact on financial performance. The dimensions of electronic means include plastic cards, the Internet, and telephone banking. The study also examines the impact of electronic means on financial performance, the relationship between the bank card and financial performance, the relationship between the Internet and service performance, and the relationship between telephone banking and financial performance. It also examines the relationship between financial performance and the available electronic means, including the bank card, telephone banking, and the Internet. It included the statistical analysis of electronic media and their impact on financial performance. The questionnaire form was relied upon for statistical analysis, where (60) respondents were distributed, from which (55) forms were retrieved, and (52) forms were suitable for analysis through ready-made statistical programs.

The research aims to analyze the dynamic relationship between money supply, public spending and inflation in the Iraqi economy and clarify the relationship between them, during the period 1990-2022. In order to verify the research hypothesis and using standard methods, the standard model was built according to annual data. The research found a long-term relationship (co-integration) between the independent and dependent variables. According to the ARDL cointegration model, it became clear that the relationship between the independent variable EX, which represents public spending, and the broad money supply variable M2 is a direct relationship. That is, if public spending increases by (1%), the M2 variable increases by (0.286) of that percentage, and the opposite occurs in the case of a decrease, assuming that other factors affecting the model are constant. In addition, there is a relationship between the inflation rate and money supply. If inflation increases by (1%), the M2 variable increases by (0.01) of that percentage, and the opposite occurs in the case of a decrease. Based on the results, the study recommends the need to activate the role of fiscal policy in a way that complements other economic policies through managing public spending to achieve stable growth in the money supply, and the need to establish a more effective monetary policy to achieve the goals of internal balance.

The research aims to identify what educational institutions are currently training in radical developments in their field of knowledge so that they can excel in a known field by working more with digital leadership practices. Therefore, the current digital research targeted practices of influence in the four dimensions (digital competence, digital insight, digital culture, and digital strategy) on organizational excellence The researchers used the descriptive analytical approach to suit the current research. A questionnaire was developed based on previous studies related to the research topic, and the SPSS, AMOS program was used to analyze the current research data The study concluded that digital leadership affects organizational excellence. It was found that digital leadership affects organizational excellence, and this shows a significant effect, with an R2 value of 0.691. This means that 69.1% of the change in organizational excellence is due to the independent variables. Therefore, the second main hypothesis and its dependent hypotheses are accepted The study recommends that the university work to improve the regulatory environment and increase individual participation in improving the quality of services it provides, with a focus on effective interaction with students to provide them with the best educational experience. The university should increase the adoption of these practices on a broader scale, which will contribute to enhancing organizational excellence and achieving its digital strategic goals. The university should invest in developing sustainable digital leadership strategies to achieve long-term institutional excellence.

The current study aims to identify the impact of human resource management practices on the activities of international companies and their impact on job satisfaction among employees in these companies operating in the Republic of Iraq. The research relied on a questionnaire as the main tool to collect the necessary data required to achieve the study objective. A random sample of (7) multinational companies was selected, and the study was actually applied to (2) of them. (30) questionnaires were distributed to the employees of the human resource management department in the two companies (Bp, Eni), and 25 questionnaires were retrieved. In addition, a set of statistical methods were used, represented by the arithmetic mean, standard deviation, and multiple regression coefficient, using the Statistical Package for Social Sciences and Humanities (Spss, 26) to test the research hypotheses. The most prominent results of the study, based on previous studies, showed that there is a statistically significant effect of human resource management practices at a statistical significance level (α≤0.05) on job satisfaction of employees in the international companies in the study sample, and that there is a statistically significant effect of human resource management practices at a statistical significance level (α≤0.05) on activities related to improving job satisfaction of employees in the surveyed companies. Based on the results reached, the study came out with a set of recommendations, the most prominent of which are: Emphasizing the importance of applying sound foundations for international human resource systems and reviewing them on an ongoing basis in order to enhance their positive aspects. Applying these foundations objectively and accurately is considered an important requirement for improving job satisfaction among employees in international companies in the Republic of Iraq.

Wheat is one of the most widely grown cereal grains in the world. It is a staple food for the world’s population. A quality for regression model is an effective tool to forecast statistical quality control used to monitor and assess the performance and stability of the model over time. In this study investigates the application of statistical process control in order to maintain produced of quality. The data set of this study was obtained from Garota flour factory in Erbil between January in 2019 to December 2024 by months, our goal is using regression control charts for the number of working hours at Garota factory to forecast flour outcomes by quantity, detecting deviations, outliers, and then addressing them to achieve optimal performance. The result shows that regression control chart is powerful of using to quality protected. Here it can see that the whole process is under control. the results obtained using statistical packages IBM (SPSS-28 and STATGRAPHICS-19).

This research aims to analyze the impact of green dynamic capabilities quality on enhancing customer insight at Zain Iraq Telecommunications Company. Given the increasing environmental and competitive challenges, the study focused on four main dimensions of green dynamic capabilities: sensing, learning, integration, and coordination, and their impact on the dimensions of customer insight represented by attitudes, behavior, culture, and personality. The descriptive analytical approach was adopted, and the researcher used a questionnaire as the main tool for data collection from a sample of 302 employees, analyzing it using SPSS software. The results showed a strong significant correlation and impact between the overall quality of green dynamic capabilities and customer insight, revealing that the dimensions of sensing and coordination had the most significant impact, while the dimensions of learning and integration did not show significant impact when tested together. The results also revealed that the coordination capability represents the most effective dimension in enhancing customer awareness and their environmental attitudes. The study recommended the necessity of enhancing internal coordination between departments, expanding environmental sensing mechanisms, and integrating cultural and social analysis of customers in service design, In addition to motivating employees to develop environmental initiatives, this study provides a scientific and practical contribution to the fields of sustainability and strategic marketing by highlighting the role of green dynamic capabilities in building a deeper understanding of customers and achieving competitive excellence in the telecommunications sector.

This study examines the impact of financial and operating leverage on the profitability of industrial companies listed on the Iraq Stock Exchange during the period 2012-2022, under unstable and volatile economic conditions. The main question of the study is, to what extent do financial and operating leverage indicators affect the profitability of these companies? Accordingly, the study aims to quantitatively analyze this relationship to provide empirical evidence that guides financial and strategic decision-making in highly uncertain environments. Using a quantitative approach, financial time series were analyzed. The sample consisted of nine Iraqi industrial companies listed on the stock market, selected based on the availability of comprehensive financial data. The independent variables were measured using three indicators: the debt ratio, the liabilities-to-equity ratio (financial leverage), and the operating leverage index. Profitability, as the dependent variable, was assessed using return on assets and return on equity. Multiple linear regression was applied for statistical analysis using tools such as Excel and SPSS to measure the influence between variables. The results showed that a moderate level of financial leverage is positively associated with enhanced profitability, while high debt levels tend to reduce it due to increased financial risk. Regarding operating leverage, its positive effect is only evident under stable sales conditions; when revenues decline, higher fixed costs erode profitability. In light of these findings, the study primarily recommended that the industrial companies included in the study adopt balanced financial and operational policies that are adaptable to the fluctuations of the Iraqi economic environment, with the aim of reducing risk and maximizing sustainable profitability.

The current research idea revolves around explaining the nature of the relationship between trust marketing with its dimensions represented by (trust, commitment, familiarity and communication) and enhancing the purchasing decision of customers. The research seeks to identify this interconnected and influential relationship between them. The research used the descriptive analytical approach to reach the desired results through the use of the statistical tool represented by the questionnaire form, which included multiple paragraphs for the dimensions of trust marketing as an independent variable and other paragraphs related to the purchasing decision as a dependent variable. Customers frequenting tourism companies were selected as a random research sample, amounting to (70) customers. The correlation coefficient was extracted to demonstrate the strength of the interconnected relationship between each of trust marketing and the purchasing decision, in addition to extracting the value of F and the coefficient of determination R2 to demonstrate the strength of the influence of trust marketing on the customer's purchasing decision. A number of conclusions were reached, the most important of which were: Trust marketing with its dimensions has an effective role and influence in the continuity of the reciprocal and interactive relationship between the company and customers, which would enhance the purchasing decision and repeat the purchasing process and frequenting. Based on these conclusions, a number of proposals were formulated, the most important of which was the need to take into account the customer's purchasing decisions, as they are important in identifying what the customer needs and what meets his current and future desires.

This research aims to analyze the role of Innovative Marketing in Financial Inclusion within private banks operating in Erbil, by measure the level of adoption of its four key dimensions: innovation in service\ product, pricing, promotion, and distribution, and evaluating their impact on the dimensions of financial inclusion: access, usage, quality, financial education. The research relied on the descriptive-analytical methodology. A questionnaire was distributed to seven private banks, A total of 65 questionnaires were distributed to a sample of managers in private banks, 60 questionnaires were returned, of which 56 questionnaires were found to be valid for analysis using SPSS statistical program. The results showed a significant and positive correlation and impact between innovative marketing and financial inclusion. This confirms that adopting innovative marketing practices services as an effective strategic tool for enhancing financial empowerment and expanding the customer base benefiting from banking services. It also suggests that the banks should work toward enabling all segments of society to access and utilize financial services by developing offerings that align with their needs and by reducing the barriers that hinder their participation in the formal financial system.