University of Kirkuk Journal For Administrative and Economic Science

Volume 15, Issue 3, Part 2, Cover

Introduction to Volume 15, Issue 3, Part 2 in Arabic

Introduction to Volume 15, Issue 3, Part 2 in English

Contents of Volume 15, Issue 3, Part 2

The objective of this study is to determine the impact of empowering leadership and organizational engagement on organizational integrity through the mediating role of the supportive work environment at the State Company for Fertilizer Industry in Basra Governorate, Southern Iraq. This research aims to address the issue of low organizational integrity among employees, which leads to increased turnover rates, job attrition, and poor performance, thereby harming the overall interests of the company. Consequently, it is essential to investigate the primary causes of this issue and propose solutions to mitigate it.
The study was conducted on a random sample of 309 employees, with data collected through a questionnaire developed based on the previous literature related to the research topic. The questionnaire included 57 items designed to examine the relationship between four main variables: empowering leadership, organizational engagement, supportive work environment, and organizational integrity.
The findings of the study revealed that empowering leadership and organizational engagement positively influence the supportive work environment, which in turn strengthens employee trust and encourages their active participation and commitment to work. Furthermore, the study showed that the supportive work environment plays a mediating role in the relationship between empowering leadership and organizational engagement (as independent variables) and organizational integrity (as a dependent variable).
The study recommends strengthening the practice of empowering leadership within the company to increase employee participation and motivation, which will contribute to improving performance and organizational integrity. Additionally, it emphasizes the need to enhance the supportive work environment by fostering open communication between employees and managers, as well as promoting a sense of psychological safety in the workplace.

The research aims to identify the role of administrative accountability in enhancing job engagement. To achieve the research objectives, hypotheses were imposed to clarify the relationship between the research variables, namely administrative accountability as an independent variable and job engagement as a dependent variable. A questionnaire was distributed to a sample of employees in a number of colleges in universities in Duhok Governorate, with (82) forms for analysis and testing a number of hypotheses regarding the correlation and influence relationships between the research variables using several statistical methods based on the SPSS program.25 The research reached the conclusion that there is a correlation and influence relationship between administrative accountability and job engagement.

Electricity load patterns are inherently volatile, driven by consumer demand patterns, seasonal patterns, and consumption behavior. Modeling and forecasting volatility in these patterns is critical to landscape planning and electricity system stability in areas such as the Sulaimani Governorate. The study uses the HYGARCH model on Sulaimani's electricity demand to better capture volatility patterns, improving forecast accuracy. It enhances energy planning and lays the groundwork for applying advanced GARCH models beyond finance and offers a new approach to support sustainability in regions with similar demand patterns. For this reason, the objective of the study is to model and assess the volatility of electricity load data using a hyperbolic GARCH (HYGARCH) model, a suitable model that provides reliable modeling of long memory and volatility clustering in time series data.
The hyperbolic GARCH (HYGARCH) model is an advanced variant within the GARCH family, tailored to more accurately depict volatility clustering and long-term dependencies in time series data. Its versatility makes it particularly apt for modeling asset return dynamics, as it incorporates both conditional heteroscedasticity and the empirically observed stylized facts. The HYGARCH model uses hourly load data to measure volatility patterns and provide information to inform decision-making for future resource allocation when managing energy. This study adds to the literature by applying the HYGARCH model to the energy sector, demonstrating the model is valuable and relevant when outside conventional financial applications. The results indicated that the model's coefficients indicate a significant long memory in volatility (d = 0.885422112), suggesting that shocks might have enduring impacts. The 24-hour-ahead estimates provide stability after an initial increase, assisting energy planners in managing demand unpredictability and enhancing resource allocation.

This study aimed to explore the role played by entrepreneurial intuition, represented by its two main dimensions—proactiveness and opportunity recognition—in enhancing strategic flexibility within private universities in Iraq. The research stemmed from a central problem articulated in the following question: Can entrepreneurial intuition serve as an effective approach to enhancing strategic flexibility in Iraqi private universities?
To address this question, the study adopted the descriptive-analytical method as the most appropriate methodological framework for the nature of the topic. Several main and subsidiary hypotheses were developed and tested using a set of suitable statistical techniques via the SPSS (version 26) software.
The study relied primarily on a questionnaire as the main tool for data collection, targeting members of the study population, which included administrative leaders, academic staff, and relevant employees at Al-Kitab University, Al-Qalam University College, and Imam Ja'far Al-Sadiq University. The study sample consisted of 60 participants who received the questionnaire electronically.
The study arrived at significant findings, most notably the existence of a strong and statistically significant positive correlation between entrepreneurial intuition (in its dimensions) and strategic flexibility in private universities. Moreover, the results revealed that entrepreneurial intuition, through both of its dimensions, exerts a positive and effective influence in enhancing the universities’ ability to adapt and respond to strategic changes.

The Impact of Strategic Sovereignty on Organizational Integrity
An Analytical Study of the Opinions of a Sample of Leaders at Al-Kitab Private University.

Is the relative importance of soft skills equal for the instructors in the researched colleges? To answer the research questions and achieve what the research seeks, the research has clarified the descriptive analytical approach in presenting the theoretical intellectual framework and processing the data through analyzing and interpreting it. The research community was identified in the scientific and humanities colleges at the University of Mosul, represented by its scientific colleges (College of Science, College of Administration and Economics, College of Dentistry, College of Engineering) and humanities represented by (College of Arts, College of Archaeology, College of Law, College of Education for Humanities). To implement the practical and analytical aspect of the research, a random sample was selected, amounting to (232) teaching staff in the scientific colleges and (173) individuals from the humanities colleges. The questionnaire form was used as a tool to collect data for the research. A set of statistical tools and methods were also used for practical analysis. The research showed a set of results, the most important of which was that the faculty members in the researched colleges possess soft skills in terms of their dimensions, and soft skills are not equal in importance among the scientific and humanities colleges. For the researched individuals, evidence that soft skills vary in importance comes from some organizational scientific contexts. The research revealed a set of proposals, the most important of which is that administrative leaders need to work on enhancing soft personal skills, which include communication and leadership qualities that form the basis for encouraging the work of a responsive and innovative team capable of creativity amidst constant change.

The current research primarily aims to identify the role played by the strategic mind through its dimensions (systematic thinking, reformulation, reflective thinking, and creative thinking) in customer engagement, and its dimensions (responsiveness, loyalty, and happiness). To achieve the research objectives, a descriptive-analytical approach was employed, and a questionnaire was used as the primary tool for collecting field-related data. The research community represented the administrative and medical cadres working in private hospitals in the city of Sulaymaniyah. The researchers distributed (332) questionnaires to the private hospitals surveyed, from which (310) questionnaires were retrieved, representing the research sample. These questionnaires were analyzed using the statistical package (AMOS) and (SPSS). The research reached a number of conclusions, the most important of which is the existence of a significant correlation between the dimensions of the strategic mind and customer engagement, according to the opinions of the research sample, as well as the significant impact of the dimensions of the strategic mind on customer engagement. The study presented a number of proposals, the most important of which is to benefit from the relationship and positive impact between the dimensions of the strategic mind and customer retention, by employing the dimensions of the strategic mind to enhance customer retention of private hospitals.

The importance of the research is highlighted in demonstrating the importance of government spending as one of the tools of fiscal policy in particular and economic policy in general in influencing unemployment rates, whether directly through employment in the government or public sector or indirectly through influencing the real sector in Iraq. Therefore, the current research attempts to answer the following question: "Does government spending have a role in influencing unemployment rates in Iraq?" The time limits of the research are represented by the period 2004-2022 with annual data, while the spatial limits are represented by studying the Iraqi economy. The research reached, in the standard aspect and through the (ARDL) model, that in the long term there is no relationship between government spending and unemployment rates. This shows that government spending did not work to reduce unemployment rates in Iraq. This is due to the fact that government spending is not directed towards the investment side in the industrial and agricultural sectors, which in turn work to absorb the workforce, in addition to the political and security instability, which is a hindering force for attracting foreign and local investments, despite the increase in military spending during the research period. All of these factors work to make government spending have no effect on unemployment rates in Iraq, despite the increase in government spending on employment. The labor force in service institutions, however, this employment is small compared to the size of the labor force that falls within the working age, so the researcher recommended that the financial policy should give priority to investment spending, whether rehabilitating the infrastructure or paying attention to the industrial and agricultural sectors in order to build a production base that contributes to absorbing the labor force and reducing its rates, meaning the necessity of rationalizing public spending, i.e. directing government spending on necessary aspects while taking into account the productivity of public spending.

This study addresses a contemporary topic: marketing improvisation as a strategic approach to achieving customer retention, particularly within the construction contracting and engineering project sector in the province of Duhok. Marketing improvisation has emerged as a vital response to the growing complexity, uncertainty, and competitiveness in business environments. The study aims to examine the relationship between marketing improvisation—represented by its dimensions (intuition, marketing alertness, organizational memory, and creative solution building)—and customer retention, which is a key driver of long-term organizational success.
The research adopted a descriptive-analytical methodology. A structured questionnaire was distributed to a purposive sample of administrative leaders in selected contracting and engineering firms operating in Duhok. Data were analysed using appropriate statistical tools to test the study’s hypotheses and determine the strength of relationships between variables.
Findings revealed a statistically significant positive correlation and impact between marketing improvisation practices and the firms’ ability to retain customers. The results further highlighted the importance of marketing alertness and creative solution development as the most influential factors in reinforcing customer relationships and loyalty. Based on these findings, the study recommends enhancing the improvisational capabilities of marketing leaders, promoting flexible decision-making, and fostering a supportive organizational culture for innovative and responsive marketing behaviors.

The aim of the research was to explore the impact of internal control on enhancing the financial performance of companies; the research variables were internal control as an independent variable with its three dimensions (internal control environment, control activities, risk assessment) and enhancing companies' financial performance as a dependent variable. To achieve the research objectives, the descriptive analytical approach was adopted. A questionnaire was designed to be used as a tool for data collection; it was distributed to the research sample of (170) individuals from the employees of the Southern Fertilizers General Company. (163) valid questionnaires were retrieved for statistical analysis. The SPSS program was relied upon to analyzethe data. Based on the result of the statistical tests, the research concluded that there is a statistically significant effect at the significance level α ≤ 0.05 of internal control in its three dimensions (internal control environment, control activities, risk assessment) on enhancing companies' financial performance. The study also found that the most influential dimension of internal control in enhancing financial performance is the risk assessment dimensions, followed by the control activities dimension, and finally the internal control environment. The study presented several recommendations, most notably the need for management to focus on developing the company's internal control systems.

The current research aims to clarify how artificial intelligence processes affect the quality of information from the perspective of university researchers of different classifications, by demonstrating how these processes affect the reliability of the information researchers need, the accuracy and clarity of information, and how these processes affect researchers' ability to understand information and research how artificial intelligence processes affect the speed of obtaining information. The research relied on the descriptive analytical approach in analysing the research results and testing its hypotheses. The current research raised an important question: How can the extent of the impact of artificial intelligence processes on the quality of information obtained by researchers be? The research included a deliberate random sample consisting of an analysis of the positions of (67) respondents, who are a sample of a community of (155) respondents from the faculty and researchers at the College of Administration and Economics, University of Mosul. The questionnaire was developed based on a ready-made scale, the five-point Laekart. The questionnaire was designed electronically via Google Forms. The research relied on the SPSSvr24 program to analyse the data. The research addressed two main variables: the first, artificial intelligence processes, which includes dimensions (smart learning, intelligent information analysis, information correction, intelligent information processing, algorithmic decision flow types, and websites), while the dependent variable, information quality, included (reliability or trust in information, accuracy, clarity, comprehensibility, and speed of information acquisition). Researchers at the College of Administration and Economics, University of Mosul, were surveyed because they use artificial intelligence processes in practical research, and they represent the primary field of current research. The research concluded that organizations and researchers alike need to employ the results of scientific research in designing artificial intelligence processes to produce results that serve scientific development in the field of information technology. The application of artificial intelligence processes does not affect the speed of information as much as it affects the quality of information, as the researcher seeks to obtain information of appropriate quality, not simply obtain it at the appropriate speed. This finding is rare in the field of scientific research.

This research purposes to advance a strategic framework for aligning investment communications with marketing movements to improve communication consistency, stakeholder commitment, and organizational reliability. Identifying the traditional disengage between investor relationships and marketing functions, the research explores four critical dimensions of investment communication: emotional intelligence and encouragement, planned messaging, correctness and transparency, and audience consciousness. A quantitative study design was implemented, using a structured questionnaire spread to a sample of 159 staffs across seven private companies located in Erbil, Kurdistan Region of Iraq. Data were examined using SPSS (Version 25), including exploratory factor analysis (EFA) to verify construct validity, reliability examination using Cronbach’s Alpha, correlation analysis, and multiple regression examination to measure the analytical relationships between variables. The findings shown that all four dimensions of investment communication significantly and positively affect the efficiency of marketing movements. The regression model verified strong explanatory power, and all concepts presented high internal constancy and statistically significant correlations. These results highlight the significance of integrating emotionally intelligent communication, reliable messaging, transparency, and investor targeting in both investor relationships and marketing observes. The research determines that aligning investment communication with marketing approaches is an essential step toward attaining greater brand reliability, investor trust, and planned communication efficacy. It endorses encouragement collaboration between marketing and stockholder relationships teams, increasing audience-specific messaging, and employing emotionally intelligent communication observes across commercial channels. Though, the research is limited by its geographic scope, dependance on self-reported data, and the lack of external investor perspectives. Future study should include broader samples, longitudinal designs, and qualitative understandings from stockholders and customers to improve understanding and generalizability.

This study aims to assess the level of awareness among accounting specialists in the Kurdistan Region of Iraq regarding Software as a Service (SaaS) pricing strategy. As SaaS continues to reshape the digital economy, understanding its pricing mechanisms has become a critical competency for accounting professionals and academics alike. However, limited empirical research has examined this awareness within the regional context.
Using a descriptive-analytical methodology, data were collected through a structured questionnaire distributed to a purposive sample of 141 accounting specialists, comprising academics and professionals across various specializations. The study employed non-parametric statistical tests—including the Wilcoxon signed-rank test, Mann-Whitney U test, and Kruskal-Wallis H test—to analyze the differences in awareness levels across demographic and professional groups. Additionally, reliability and exploratory factor analysis were conducted to validate the research instrument and identify underlying dimensions of awareness.
The findings revealed a generally low level of awareness of SaaS pricing strategies among the respondents. Notably, academics demonstrated significantly higher awareness than professionals, while master’s degree holders outperformed other educational groups. Awareness was also found to be highest among specialists in managerial and cost accounting, while tax, audit, and information systems professionals showed considerably lower familiarity. Interestingly, years of experience did not significantly impact awareness levels.
The study concludes that a substantial knowledge gap persists in the understanding of SaaS pricing within the accounting field, particularly among professionals. It recommends integrating SaaS pricing topics into academic curricula, expanding professional development initiatives, and encouraging cross-sector collaboration to align accounting competencies with the demands of a digitally transforming business environment.

The research aims to address the most important provisions of the International Financial Reporting Standard (IFRS S1), which provides a set of general requirements for disclosing financial information related to risks and sustainability opportunities, as well as the standard (IFRS S2), which aims to require entities to disclose material information about their exposure to risks and opportunities related to climate change. The research problem was to determine the extent to which Iraqi companies disclose information related to climate change in Iraqi companies according to IFRS S1 and IFRS S2 standards. The practical aspect included an examination form for a sample of companies listed on the Iraq Stock Exchange. One of the most important conclusions reached by the research is that climate change affects all economic sectors, but differs in the degree and type of exposure and the current and expected effects of risks and opportunities related to climate change, depending on the evaluation of the project value according to the sector, industry, and geography. Disclosure of opportunities and climate change enables users of financial reports to understand the governance and control processes and procedures used to monitor and manage risks and opportunities in climate change. Among the recommendations of the research is that companies should take into consideration providing information Comparability enables users of financial statements and reports to assess the impacts of opportunities and risks related to climate change. Furthermore, it is necessary to adhere to indicators specific to the Climate Change and Opportunities Disclosure Standards to enable entities to understand the governance and oversight processes used.

The research aims to know the role of ethical leadership in reducing bullying in Tikrit Teaching Hospital. The study raised a question: What is the role of ethical leadership in reducing bullying in the workplace? To achieve the research objectives, the researcher adopted the descriptive analytical approach. The research dealt with the opinions of a sample of individuals working in Tikrit Teaching Hospital within Salah al-Din Governorate. The data was collected using the questionnaire as a basic tool, where (300) questionnaires were applied to workers in Tikrit Teaching Hospital. The research reached a set of results, the most important of which is the existence of a correlation between ethical leadership and reducing bullying in the workplace, as well as ethical leadership positively affects reducing bullying in the workplace. In addition, the research presented many recommendations.

The study of the Support Vector Machine (SVM) and its application underscores the research problem\\'s core objective—namely, analyzing the phenomenon of the COVID-19 pandemic and adopting advanced scientific principles to provide viable solutions for a crisis that has become a global concern, including in Iraqi society.
Undoubtedly, the most effective contributions to such phenomena are those written contemporaneously, as they help establish sound foundations and reliable indicators. Among the modern methodologies employed is artificial intelligence, particularly the Support Vector Machine technique, which operates by training an algorithm to classify data based on feature axes and by identifying a linear decision boundary that separates the two classes of statistically distributed binary data.
Following the training phase, the learning process involves classifying another subset of data based on the previously established boundary. This may include classifying a new data point and determining to which of the two categories it belongs. Each point is treated as a vector with a set of features. If these features are separable by a boundary, the classification is considered linear; otherwise, it is nonlinear. When multiple linear boundaries are possible, the optimal one is chosen based on the widest margin between the two classes.
Demonstrate the effectiveness of SVM as a tool for binary medical classification, especially in smart cases with overlap between gain and loss, with the need to improve data discriminately and diagnose patients.

The paper at hand set a goal to investigate and discuss the way of how decisions are made in the Kurdistan Region of Iraq under the shared political systems of the university. It aims at the explanation of the mixed workings that intertwine politics and everyday actions within the school administration and how the political aspects affect the decisions made in the administration, the allocation of resources, research and teaching priorities and even academic and administrative appointments.
To answer the research questions, the given study utilizes quantitative research methodology that consists in the distribution of the structured questionnaires to the university leaders namely presidents, vice presidents, deans, department heads, and directors and a systematic study of the institutional policy documents and legislative frameworks. This is a strategy set out to understand how political orientations can be transformed into administrative practices at the university level. It also tries to find out the challenge and opportunities that accompany such a play of policy and practice and what university leaders have to deal with such dilemmas in a bid to meet the aspirations of their educational institutions.
The research will help us better understand the symbiotic nature of political power and educational institutions in those settings where there is shared political system, as well as it will give very good implications to the decision-makers and other researchers interested in university governance and the effects of the political environment on it in the Kurdistan Region of Iraq and everywhere. Findings indicate that the efficiency and strategic decision making among the higher education institutions take important shape under political affiliation and pressure exerted by leaders. The paper suggested the measures whereby the gross involvement of politics on academic and administrative activities could be discouraged.

Achieving management programs for technological innovation in the field of healthcare is a global goal that is implemented year after year. Therefore, technological innovation must currently be placed at the forefront of basic healthcare priorities in all countries. Organizations in general, and hospitals in particular, are witnessing a new trend towards environmental protection, coupled with a growing awareness of the environmental damage caused by hospital pollution as a result of their operations and activities. Therefore, the research aimed to study the role of technological innovation, represented by its dimensions (innovation in service, research and development expenditures, technological patents, innovation in process) in achieving the requirements of green hospitals, represented by its dimensions (green leadership, waste management, green transportation, green energy management, chemical management, green procurement management, and pollution treatment) in the organizations under study (the research field). The research community represented all administrative leaders in the research field. The research sample was represented by selecting a random sample from the research community. Questionnaire forms were distributed to collect and analyze data using statistical methods. The total number of questionnaires was (143) administrative leaders. Valid questionnaires were retrieved for analysis. The number of questionnaires is (110), and the main hypothesis of the research is represented by finding correlation and influence relationships between the independent and dependent variables. The research reached several conclusions, the most important of which is proving the main hypothesis of the research that there is a correlation and influence of the dimensions of technological creativity in achieving the requirements of green hospitals. The research suggested the necessity of going beyond some of the traditional methods adopted by the management of the researched organizations and adopting technological creativity with its advanced dimensions for the purpose of achieving the requirements of green hospitals.

This study aimed to shed light on the concept of forensic accounting, its importance and objectives, and the importance of the quality of financial reports, its characteristics and types by explaining the International Financial Reporting Standards (IFRS) by developing a proposed framework to draw the relationship between forensic accounting and the importance of International Financial Reporting Standards (IFRS). The following two hypotheses were selected from the two main problems: The first is the existence of a significant statistical relationship between the variables (forensic accounting through the concept and objectives) and (the importance of financial reporting standards (IFRS)). The second hypothesis: the existence of a statistically significant effect of the variable (forensic accounting through the concept and objectives) on the variable (the importance of financial reporting standards (IFRS)).
The results of the applied study accepted the two hypotheses. The research results indicated the emergence of the need for forensic accounting as a result of the complexity of financial operations among companies and the economic development of projects, in addition to the increasing need for International Financial Reporting Standards (IFRS) in light of the global digital economy. The study found a statistically significant relationship between the forensic accounting variable and the importance of the Financial Reporting Standard (IFRS). This means that the more the relevant authorities pay attention to forensic accounting indicators, the greater the importance of the aforementioned standard through its indicators, and vice versa. The researcher also concluded that forensic accounting indicators have a significant impact on the importance of the Financial Reporting Standard (IFRS), and that some of the changes that may occur in the increased importance of the Financial Reporting Standard (IFRS) are due to the interest in forensic accounting and its indicators or are explained by the forensic accounting concepts included in the case study, according to the opinions of the respondents. She recommended the importance of raising employees' awareness of the importance of preparing financial reports in light of the International Financial Reporting Standards (IFRS) as one of the characteristics of quality financial reports and a requirement of forensic accounting when preparing them. She also stressed the need for employees to be aware of the importance of forensic accounting to avoid problems that arise between management and stakeholders regarding financial reports, as these can lead to lawsuit.

The study aims to identify the extent of reliance on total leverage and its impact on the company's value. It attempted to provide a clear picture of it in the theoretical aspect and comprehensive answers about its variables in the practical aspect. The study identified a group of Iraqi and Jordanian companies as its community. A model was formulated to clarify the nature of the relationships between total leverage, from which operating leverage and financial leverage branch out, and to show their overall impact on its value. We obtained the financial data published in the Iraq Stock Exchange. Based on this, the study's hypotheses were formulated and subjected to the financial analysis process using the Excel program, in addition to subjecting them to statistical tests based on the statistical program (EViews12). The study reached a set of conclusions indicating a direct relationship between the degree of total leverage and the company's value (EPS, market share value, and book share value). In light of this, a set of proposals were presented, most notably urging company managements to expand their use of operating and financial leverage during times of economic prosperity and reduce their reliance on them during times of economic recession, given their multiplier effect in maximizing or increasing the risk to company value.

One of the issues facing researchers is forecasting air temperature in places without weather stations. In the effort to interpolate and forecast the spatial air temperature of these regions, spatial interpolation techniques are utilized. Comparing the inverse distance weighted (IDW) and the Kriging interpolation techniques for interpolating and forecasting Iraq\'s average air temperature is the aim of this study. The data under studied were obtained from 46 Synoptic stations in the country. In this study, R software was used to analyze the data. Based on the results obtained, the method of inverse distance weighted (IDW) with a (RMSE = 0.08) and (MAE = 0.043) shows better results than the Kriging method. Additionally, implementing into consideration the coefficient of determination of the two methods discussed, the (IDW) coefficient of determination (R square = 0.97), indicating it was better able to explain the studying data.

The phenomenon of financial and administrative corruption is a deadly societal scourge. It is ancient and long-standing, existing in all eras and in all societies, rich and poor, educated and illiterate, strong and weak, and even to this day. The research seeks to shed light on the role played by internal and external oversight and the extent of its impact in combating administrative and financial corruption. The Baghdad Municipality was chosen as the field of application, in addition to designing a questionnaire consisting of (40) paragraphs dedicated to oversight and administrative and financial corruption. (150) questionnaires were distributed to the employees in the study sample. These responses were analyzed and tested using a set of appropriate statistical methods, relying on the SPSS program. The research concluded that there is a significant impact of internal and external oversight on administrative and financial corruption at the overall level of the institution under study. Based on the above, we accept the second main hypothesis, which states: (The impact of all types of oversight is significant in combating administrative and financial corruption.) The most important recommendations were to enhance oversight efficiency by developing intensive training programs for employees in audited entities to improve their ability to handle corruption cases, and to develop guidelines that include clear standards for measuring performance in combating corruption.

The research aims to identify expansionary fiscal policy as a tool used by governments to stimulate the economy during periods of recession or economic slowdown. The research attempted to provide an illustrative picture of fiscal policies within the theoretical framework of the research, as well as to provide comprehensive and sufficient answers to the research variables in the practical aspect. The research identified the country of Iraq, and models were formulated for the research to clarify the special nature of the relationships between the independent research variables represented by (X1, X2, X3, X4, X5, X6) with the aim of demonstrating their overall impact on the dependent research variable represented by (Y1). The research data were obtained from the World Bank for the period 2008-2024. Accordingly, the research hypotheses were formulated and then subjected to a set of statistical tests based on the statistical program (EViews12). The research reached a set of conclusions that indicate the existence of direct and inverse impact relationships between fiscal policy variables, the value of the local currency, and the inflation rate. Based on them, a set of proposals were presented, the most important of which is urging the government on how and when to use fiscal policies in Economic prosperity or economic recession has a multiplier effect in improving the economy and society.

This research aims to shed light on the role of digital transformation strategies in achieving administrative reform within the banking sector, through a survey study of a sample of employees at Rasheed and Rafidain Banks in Anbar Governorate. A descriptive analytical approach was adopted to collect and analyze data, relying on a questionnaire distributed electronically to a group of (60) managers, department heads, and division heads.
The research reached a set of conclusions, most notably that digital transformation strategies, such as process automation, adopting artificial intelligence technologies, and improving digital infrastructure, effectively contribute to improving administrative efficiency, increasing transparency, reducing administrative corruption, and simplifying procedures. This supports administrative reform efforts in the two banks studied. Furthermore, there is a correlation and impact between digital transformation strategies and administrative reform in the two banks studied.
The research presented a set of proposals, most notably the need to adopt comprehensive and ongoing digital transformation plans supported by human resource training and providing an appropriate technological environment to achieve genuine administrative reform in the banking sector in Anbar Governorate.

Financial management is one of the most critical methods for enhancing operational efficiency in insurance companies. This study aimed to analyze the impact of financial management on the operational efficiency of the Syrian National Insurance Company during the period (2010–2023), using a quantitative methodology based on time series analysis. The study applied stability tests (ADF), cointegration tests (Johansen and ARDL bounds), Granger causality tests, and an Autoregressive Distributed Lag (ARDL) model to analyze short- and long-term relationships.
Key conclusions: A long-term equilibrium relationship exists between financial management indicators (such as liquidity and reserves) and operational efficiency, A statistically significant positive impact of liquidity and financial reserves on operational efficiency, while administrative costs were associated with declining performance, Unidirectional causality from financial indicators to operational efficiency, confirming the role of financial planning in improving operational performance.
The study recommends improving financial oversight, adopting technology, enhancing liquidity management, and staff training to increase efficiency.