Tikrit Journal of Administrative and Economic Sciences

: In the contemporary digital era, organizations face the dual challenge of leveraging technological advancements for competitive advantage while simultaneously addressing the pressing need for strategic sustainability. This study explores the pivotal role of Green Digital Re-Engineering (GDR) as a catalyst for enhancing strategic sustainability. Green Digital Re-Engineering is conceptualized as the fundamental rethinking and radical redesign of business processes and digital infrastructure to achieve dramatic improvements in sustainability metrics, such as energy efficiency, resource optimization, and waste reduction.
This research adopted a quantitative, survey-based methodology to investigate the perceptions of employees within the Nass Al Iraq Holding Group of Companies. A structured questionnaire was distributed to (87) of employees across various departments and hierarchical levels to gauge their opinions on the implementation and impact of Green Digital Re-Engineering principles. The collected data were analyzed using Advanced statistical program (SmartPLS V.4), to test the relationship between Green Digital Re-Engineering adoption and perceived enhancements in strategic sustainability.
The findings reveal a statistically significant and positive relationship between the perceived implementation of Green Digital Re-engineering and the advancement of the company's strategic sustainability goals. Key dimensions of Green Digital Re-Engineering, particularly the adoption of green IT infrastructure, the optimization of digital workflows for resource reduction, and the promotion of eco-digital literacy among staff, were identified as strong predictors of improved environmental performance and long-term corporate value.
The study concludes that Green Digital Re-engineering is not merely a technical adjustment but a strategic imperative for organizations seeking to thrive responsibly. For the Nass Al Iraq Holding Group, the research provides empirical evidence to support strategic investment in green technologies and the cultivation of a corporate culture that integrates sustainability into the core of its digital transformation journey. This paper contributes to the nascent body of literature on Green Digital Re-Engineering and offers a practical framework for businesses aiming to reconcile digital innovation with environmental stewardship.

This Research aims to know the role of authentic leadership in its dimensions in (self-awareness, relational transparency, internalized moral perspective, balanced processing) in achieving high performance in its dimensions in (Management Quality, Openness and Action Orientation, Continuous Improvement and Renewal, Workforce quality) in the Directorate of Anbar Education, as one of the vital organizations providing educational services with a direct impact on community development. The research problem was formulated with a main question, the most prominent of which is examining the adoption level of inclusive leadership style among leaders within the organization under Research. Researchers utilized a questionnaire as the data collection tool, represented by leaders in the Directorate of Anbar Education. Out of 83 distributed questionnaires, according to the Purposive sample, 74 were retrieved, with 65 deemed valid for statistical analysis after excluding nine damaged ones. Statistical analysis of the Research data was conducted using SPSS v27 and Amos v27 software. The findings revealed a strong positive relationship between authentic leadership and its constituent dimensions and high performance. Furthermore, the Research confirmed a statistically significant effect of authentic leadership in high performance. Based on these results, recommendations were formulated, emphasizing the continued adoption of inclusive leadership practices optimally, given their positive implications for enhancing organizational performance in general.

The main objective of the research was to measure the impact of the dimensions of entrepreneurial leadership on strategic capabilities represented in (administrative capabilities, information technology capabilities, big data analysis capabilities, and human resources management capabilities). In order to achieve the research objective, the Traffic Directorate of Nineveh Governorate was chosen as the field in which the field aspect of the research will be conducted. The members of the researched organization were those who work in the administrative aspects related to providing various traffic services, and their number reached (681) members representing the research community. The electronic questionnaire was adopted as a tool for collecting the necessary data, as (297) answers were obtained via the electronic link for the questionnaire form to form the research sample. The researchers relied on the descriptive analytical approach in their research, and in order to reach the desired goal of the research, the statistical analysis was conducted using the statistical program (SPSS). Some descriptive and analytical methods were adopted to test the specific hypotheses adopted by the researchers. According to what was done in testing the hypotheses, the research indicated a number of results, the most important of which was that leadership practices.

The goal of the research is to identify inclusive leadership behaviors and their contribution to achieving organizational integrity. For this purpose, (openness, readiness, inclusive climate, and accessibility) were relied upon as dimensions of inclusive leadership, and the dimensions of organizational integrity represented by optimism, trust, and tolerance, if the Bardarash Technical Institute was chosen as a field for research. The questionnaire was used as a main tool, as (90) questionnaire forms were distributed to job cadres in the field under investigation. In order to test the research hypothesis, the statistical program (26.SPSSV) was used The study found a direct effect of the independent variable, inclusive leadership, on the dependent variable, organizational integrity, which indicates that the more leaders in the field under study possess the characteristics and characteristics of openness, readiness, accessibility, and inclusive climate, the more this will contribute to improving levels of organizational integrity in the field under study.

Research objective: It aims to achieve added value for the health care sector in Iraq through value addition strategies and support strategies in a group of private hospitals in Salah al-Din Governorate. To achieve this goal, the current study adopted the (descriptive analytical approach) to collect and analyze the data collected through (the questionnaire), which is a main tool for collecting data and information.
Study community and sample: The current study community represents (individuals working) in a group of private hospitals (Iraq Private Hospital, Al-Hadi Surgical Specialized Hospital, Al-Tawfiq Private Hospital) with a number of (240) workers. A non-random sample was selected and the questionnaire was distributed to them in a direct manner.
Statistical tools used: The study adopted exploratory and confirmatory factor analysis as basic structural tests for the validity of the adopted measures, a set of descriptive statistical measures, the average of the extracted variance, Cronbach's alpha, and the stability of the structure. These methods were used through statistical programs (SPSS V.24, SMART PLS4).
Value or originality: The research represents a qualitative transfer in examining the added value of the health care sector in Iraq through combining value-adding and support strategies to provide valuable health services that are in line with market and patient requirements.
The most important conclusion: The results showed that achieving added value in the surveyed hospitals is reflected in increasing customer satisfaction with the quality of services provided and patient accommodations, through the focus of the surveyed hospital administrations on providing easy access to the required information and how to provide smooth communication mechanisms with patients.
The most important suggestion: The need to benefit from enhancing the attraction of distinguished medical and administrative cadres, with the development of a strategic plan to invest resources efficiently and the continuous search for new sources of funding.

This research aims to identify the role of strategic orientation in its dimensions (market orientation, leadership orientation, technology orientation, and competitor orientation) in achieving program accreditation with its criteria (strategic planning, material, financial and virtual resources, faculty members and professional staff, curriculum, learning assurance, learner progress, teaching effectiveness and impact, impact of scientific contributions, participation and community impact) at Al-Maarif University, College of Administration and Economics, Department of Financial and Banking Sciences. The descriptive analytical approach was adopted in presenting, analyzing and interpreting the research information. The research used the comprehensive inventory method, as the research community reached (33) teachers and employees, and (33) questionnaires were distributed, of which (31) questionnaires were returned for statistical analysis with a response rate of (93%). The researcher adopted the questionnaire as a main tool for collecting data in addition to using checklists that were prepared according to (AACSB) standards, and personal interviews were conducted with quality specialists and a group of teachers in order to obtain the required data. The results indicated that the criteria (teaching effectiveness) and the criteria (learning assurance) had the highest percentage of documentation and application, while the rest of the criteria had a low percentage of documentation and application. The research presented a set of recommendations, the most important of which was the establishment of an office specialized in accreditation within the department or college to provide advanced educational programs.

This study aimed to know the impact of aesthetic leadership practices in achieving a sustainable competitive advantage for service organizations. The Ramadi Municipality Directorate was chosen as a field to conduct the study. In contrast, the study community represented all administrative levels of the Ramadi Municipality Directorate, amounting to (104) people distributed between the Director General and his assistants, in addition to (11) department heads, (15) division heads, and (75) unit heads. (100) questionnaires were prepared and distributed to the study sample according to the intentional sampling method. (87) questionnaires were obtained, and after examining the questionnaires, it was found that there were (5) invalid questionnaires, which necessitated their exclusion. (82) questionnaires were adopted for statistical analysis. The questionnaires were analyzed using statistical methods via the (SPSS V.26) program and the (Amos) program. The study concluded that aesthetic leadership practices have a significant impact on achieving the dimensions of sustainable competitive advantage. The study concluded that Ramadi Municipality managers adopt aesthetics as part of their leadership approach, which contributes to strengthening the capabilities that distinguish the organization and enhance its competitiveness and sustainability. The study also recommended that the Ramadi Municipality Directorate build an organizational culture that embraces aesthetics, which enhances core capabilities such as adaptation and innovation and motivates employees to think innovatively by introducing aesthetic elements into the work environment.

The research aims to achieve a deep and comprehensive understanding of the role of evidence management in enhancing the comprehensiveness of decision-making at the University of Diyala. The research was applied at the University of Diyala as a field for it, as the research community was represented by the administrative leaders at the University of Diyala, which is one of the formations of the Ministry of Higher Education and Scientific Research in Iraq, numbering (820), and a random sample was drawn from them, amounting to (262) administrative leaders. In addition, the researcher formulated a set of questions that represented the research problem, and to achieve this goal, the researcher resorted to preparing hypotheses for the research, and the descriptive analytical method was used to collect and analyze data about the research problem related to the field aspect, which was collected using the questionnaire, which represents the main tool for the research, as they were all surveyed and the data was processed using the statistical program (SPSS) to reach the required results. The research reached a set of conclusions, the most prominent of which was that there is a positive impact of evidence-based management on the comprehensiveness of decision-making. The research also suggested that university leaders should invest in high levels of evidence-based management in order to enhance the comprehensiveness of the quality of their decision-making.

The current research seeks to indicate the role of strategic agility as an independent variable in adopting Agile manufacturing strategies as a dependent variable. On this basis, a hypothetical scheme was prepared that reflects the nature of the relationship between the research variables. The research included a theoretical framework for its variables in light of what was stated in the literatures related to its topic, and a field framework to measure the nature of the relationship and the impact between the variables based on a questionnaire prepared for this purpose. The General Company for Electrical and Electronic Industries was chosen as its field. As for the research sample, it was represented by (209) individuals working at the three administrative levels (senior, middle, executive) who have a contribution to building the company's strategies and making its decisions, each according to his position, From among (2600) individuals who represent the research community. The research adopted the descriptive analytical method in its treatments, and in light of the answers provided by the respondents, which were analyzed using the software (SPSS V.26) and (AMOS V.24), the research reached a set of results that confirmed the existence of correlation relationships and impact between its variables in the company under study. In light of these results A set of suggestions were submitted to the management of the company under research.

The study aimed to determine the impact of work-life balance in improving employee satisfaction through the mediating role of human resources management. It relied on the descriptive analytical approach, as the researcher started from deduction as a general rule of thinking. The questionnaire was used as a research tool to complete the field part by distributing it to a deliberate sample of employees of private universities in Baghdad, Al-Rafidain University College, numbering 384 individuals. Then, the responses obtained were analyzed according to the SPSS 25 statistical analysis program. The researcher reached a set of results, including that there is a significant impact of work-life balance in improving employee satisfaction through the mediating role of human resources management. The researcher also proposed a set of recommendations, including striving hard to achieve a balance between personal life and work by exchanging ideas with colleagues to help with that, managing time, organizing work, and arranging life in a balanced manner.

Economic research and studies related to the industrial sector are of great importance, given that this sector represents a key element in economic progress. The aim of this research is to identify the existence of an integrated relationship between some economic variables and the output of the manufacturing sector in the short and long term in Iraq for the period (2006-2022). This is achieved by measuring the magnitude of this impact using an analytical and standard approach, using multiple linear regression using the ARDL methodology. This is achieved through a set of statistical tests, including the Dickey-Fuller test and the Phillips-Perron test, to determine the stationarity of the time series and the degree of integration. The Bounds Test, diagnostic tests, and structural stability tests for model parameters, as well as estimating the error correction parameter and short- and long-term parameters, are also used to clarify the relationship between the indicators of investment spending and monetary credit as independent variables and manufacturing output as the dependent variable.
The results showed a significant weakness in the role of the manufacturing industry in the Iraqi economy due to limited production in this sector. Furthermore, the estimated long-term indicators represented by both investment spending and cash credit demonstrated the inefficiency of these variables in the Iraqi economy, especially in light of the low investment allocations and low cash credit to this sector. Based on the findings, a number of recommendations were presented, including that economic decision-makers work to encourage industrial projects with an export nature, facilitate the process of bank credit for project owners, and encourage attracting investments in many different activities in this sector.

Fiscal policy, particularly its expenditure side, is a fundamental tool for achieving economic growth and stability, aiming to stimulate economic activity and address imbalances in macroeconomic indicators. However, the effectiveness of this expenditure policy varies based on the nature of structural, political, and economic challenges. This research aimed to assess the impact of the effectiveness of expenditure policy on macroeconomic indicators in Iraq, to determine its potential and identify the challenges it faces. The study hypothesized that this policy has varying effects on some macroeconomic indicators in Iraq during the research period, and that the effectiveness of these elements is influenced by the structural, political, and economic challenges facing the country, limiting the achievement of economic stability and sustainable growth. Relying on the modern methodology of co-integration according to the Autoregressive Distributed Lag (ARDL) model, the results of the econometric analysis showed that investment expenditure (X1) has a positive but insignificant relationship with Gross Domestic Product (GDP), while government expenditure (X2) showed a positive and significant relationship. Concerning total public debt, the results revealed a significant inverse relationship with investment expenditure (X1), and a significant positive relationship with government expenditure (X2).
The research recommends the necessity of enhancing local and foreign investments by improving the business environment, facilitating procedures, providing tax incentives, and improving infrastructure for investors. Additionally, it recommends restructuring government expenditure by directing spending towards productive sectors such as agriculture and industry, while reducing operational expenses in favor of sustainable investment projects.

The study aims to analyze and measure the impact of exchange rate risks on the Iraqi balance of payments during the period (2004-2023). The study also started from the hypothesis that exchange rate risks do not affect the Iraqi balance of payments. In order to achieve the study objective and prove its hypothesis, the analytical method was used to analyze the trends of the study variables and the relationship between them, in addition to the quantitative method to determine the type and size of the impact between the study variables. The time series data for the period (2004-2023) were used, which were divided into semi-annual and after conducting the stability test, it was found that all variables became stable after the first difference. Accordingly, the (ARDL) model was built and estimated. In addition, a set of diagnostic tests were conducted, which proved that the model was free of standard problems. The study reached a set of conclusions, the most prominent of which is that there is a direct and significant relationship between the exchange rate and the balance of payments in the short and long term.

This research gains importance from the topic of inclusive growth because of its impact on the decisions of economic policymakers in the Iraqi economy. This study aims to evaluate the role of fiscal policy in promoting inclusive growth in Iraq during the study period, while examining how fiscal policy tools (public revenues, public expenditures) are employed, and how the shocks to fiscal policy in Iraq can affect sustainable growth to achieve balanced and sustainable economic and social development. inclusive growth is defined as growth that goes beyond the traditional concept of economic growth to include other aspects such as reducing poverty and social gaps and enhancing the fairness of resource distribution. The study highlights the role of government spending, especially investment spending, in developing infrastructure, stimulating productive sectors, and achieving growth that includes all segments of society. In order to prove the research hypothesis, the ARDL model was used to measure the impact of fiscal policy tools on inclusive growth using the statistical program (EViews10) after conducting stationarity and cointegration tests. The study concluded that the impact of fiscal policy tools on inclusive growth was limited. This is attributed to the heavy reliance of fiscal policy in Iraq on oil revenues, which exposes the economy to shocks from oil price fluctuations, and the dominance of operating spending. (Such as salaries and current expenditures) on government spending, with a decrease in investment spending directed towards productive sectors. The researcher reached a set of results, the most important of which is that government investment spending in Iraq has a positive moral impact on the average per capita share in Iraq, as when investment spending increases, the average per capita share increases clearly, as increasing investment spending leads to an increase in job opportunities and employment rates. The researcher recommended the necessity of developing a long-term economic and development strategy, as its absence is considered one of the most important reasons for the main obstacles to sustainable (inclusive) growth, such as establishing an economic planning body or building economic reform programs, as the plans provide a clear vision of the approach taken by the government to confront external challenges and shocks.

This research gains its importance from the importance of the subject of financial stability because of the latter’s impact on the decisions of policy makers in the Iraqi economy, as the research aims to know the level of financial stability enjoyed by the Iraqi banking system and the extent of its ability to confront potential financial crises, as well as knowing the impact of some Macroeconomic variables (monetary policy, fiscal policy, trade policy, and environmental and climate changes) in the stability index, by analyzing the indicators of the selected variables and their role in achieving financial stability, as this research was built on the hypothesis that The selected macroeconomic variables have an impact on the financial stability index in the Iraqi economy, and these variables affect the level of financial stability according to the policies that are implemented by the economic authorities، In order to achieve the research objectives and ensure the validity of the hypotheses upon which the researcher’s work was based, the researcher worked on constructing an aggregate index of financial stability based on a set of indicators (banking indicators, macroeconomic indicators, and Iraqi stock market indicators) that express the level of financial stability, using the Altman model. (Z-Score). The research also relied on the inductive approach to demonstrate the theoretical framework of financial stability and the economic variables specified for it, as well as adopting the deductive approach to determine the impact of the variables. Determined economic financial stability using the autoregressive distributed lag (ARDL) model based on the statistical program (Eviews.9),The research reached a set of results, the most important of which is that there is a cointegration relationship between macroeconomic variables (monetary policy, fiscal policy, trade policy, environmental and climate changes) and the financial stability index , The research recommended the need to follow economic policies that are consistent with the prevailing economic situation in Iraq in order to serve the achievement of the highest possible level of financial stability. The research also recommended the need to pay attention to water resources and agricultural components that help diversify sources of income for the Iraqi economy.

The study aims to explain the impact of imported inflation, which is transmitted by rising world prices to the Iraqi economy on the labor market in Iraq, and how this inflation can lead to an increase in unemployment, whether by affecting the purchasing power of individuals or in the rising production costs of local companies, based on the standard methods used in economic measurement.
To reach this goal, a time series was used for the period (2004-2022) and work on analyzing the structure of the Iraqi economy using the deductive method through the use of the descriptive analytical method to analyze the data for the study variables, the inductive method was used using standard and statistical tools such as the error correction vector model (VECM) capable of clarifying and analyzing the impact of imported inflation in Iraq and conducting standard tests represented by the extended Dickie Fuller (ADF) and Phillips - Perron (PP) tests and work on measuring the relationship in the short term and the long, and the KPSS test. The most important conclusion reached by the research mechanism is that the decrease in imported inflation did not lead to a clear decrease in the unemployment rate, on the contrary, in some cases, unemployment increased despite the decrease in inflation, the impact of imported inflation on unemployment in Iraq is influenced by many other factors such as government policies, investments, political situations, and economic stability. The most important findings of the research are improving the flexibility of the labor market through workforce training, improving vocational education, and encouraging the private sector to provide job opportunities.

The private sector is the basic pillar of the market economy due to its great role and importance in the majority of countries in terms of allocating resources and directing them towards the optimal and most efficient use. The emergence of the concept of the private industrial sector occurs with the beginnings of the emergence of industry, and this concept varies from one country to another depending on the economic system and economic philosophy in terms of profits and responsibilities. and expected returns. But this sector cannot grow and prosper without positive government support, and here we find the existing dialectic between supporters and opponents of this support. The current research aims to shed light on the reality of the private industrial economy in light of the direction of the path of most of the world’s economies towards liberalization, openness and a market economy. The research adopted a case research method to reach the results. The research concluded that the Iraqi economy backward industrial reality, characterized by many problems and challenges that are considered an obstacle to his activity and his ability to advance and work in light of the new economic policy that is characterized by freedom of trade and the adoption of free market mechanisms as well as economic standards in allocating resources. The research recommends the necessity of protecting the industrial economy. Privately through the use of customs tariffs, as well as reconsidering the adoption of effective economic standards to achieve the best allocation of resources.

This study seeks to examine the influence of financial inclusion on the financial performance of the Iraqi banking sector over the period from Q1 2009 to Q4 2023. The core research question investigates the nature and direction of the relationship between financial inclusion indicators and key performance metrics within Iraqi banks.
The study population consists of banks operating in Iraq, with a sample constructed from quarterly data over the specified timeframe. A mixed-method approach was adopted, utilizing both qualitative insights and quantitative techniques. The econometric analysis was conducted using the Autoregressive Distributed Lag (ARDL) model through EViews 12 software to capture both long- and short-term dynamics.
Findings reveal the existence of a long-run equilibrium relationship between financial inclusion and financial performance. However, specific financial inclusion tools—most notably, electronic payment cards such as the Key Card—exerted a statistically significant negative impact on return on assets (ROA) and capital adequacy ratio (CAR). This suggests that service expansion without adequate infrastructure or effective risk management may compromise bank performance. Furthermore, no significant effects were found for ATM deployment or loan disbursement on either ROA or liquidity ratios, underscoring inefficiencies in the financial deployment of these instruments.
In light of these findings, the study recommends enhancing the operational efficiency of digital banking services and aligning financial inclusion strategies with balanced financial growth and accounting stability. Additionally, the research emphasizes the importance of expanding financial literacy initiatives, strengthening risk management practices, and advancing the digital infrastructure of Iraqi banks to support improved financial performance and contribute to the sector’s sustainable development goals.

This research aims, in its theoretical framework, to identify the theoretical frameworks of government size and institutional quality, in addition to the reference review that addresses the nature of the relationship between good and strong wisdom and government size and explaining the mechanism of influence between them. As for its quantitative aspect, the research aimed to measure the impact of strong and effective institutions on government size for a group of countries represented by (40) developing countries during the time period (2003-2022). By using the EViews-13 software, dynamic analysis was used, represented by the Generalized Method of Moment (GMM) system capabilities. The research reached a set of conclusions, the most important of which are: The corruption control index has an inverse and significant effect, meaning that increasing the corruption control index by one point will lead to a decrease in the government size index by (-0.527) points. This is consistent with the essence of economic theory, as the more corruption is controlled and reduced in these countries through the policies adopted by these governments, this will be reflected in a decrease in the size of the government. The political stability index has an inverse and significant effect, meaning that an increase in the political stability index by one point will lead to a decrease in the government size index by (-0.365) points. These two indicators are the most clearly influential of the six governance indicators on the size of the government.

The research aimed to measure and analyze the impact of financial report complexity on the external auditor's opinion, applied to a sample of banks listed on the Iraq Stock Exchange. To achieve this goal, the research included a sample of 10 banks from those listed on the Iraq Stock Exchange. The sample was selected based on the availability of comprehensive data for the period from 2012 to 2023. For the purpose of collecting primary data to measure the research variables, financial report complexity was measured using the LIX scale, and the external auditor's opinion was measured based on the type of opinion, where a value of 1 is given if the opinion is unqualified and 0 otherwise. The research was based on the hypothesis that the complexity of "financial reports" significantly affects the external auditor's opinion. To achieve the research objective and test its hypothesis, various statistical methods were used, including the arithmetic mean and standard deviation. Correlation and regression coefficients were also employed, leading to the conclusion that the complexity of financial reports negatively impacts the external auditor's opinion. The researchers recommended conducting further studies on this relationship, emphasizing the need to rely on industrial companies.

This research aims to demonstrate the extent of the impact of reporting social responsibility on the primary and secondary characteristics, and to address the intellectual framework of reporting social responsibility in addition to financial information. In order to prove the research hypotheses and collect information, a questionnaire was organized and distributed to a sample of professionals and academics in the city of Erbil and the results were analyzed through the statistical program (SPSS). The research reached a set of results, the most important of which is that reporting social responsibility increases the transparency of financial information, as reports provide additional data on environmental and social activities that help users understand the performance of the economic unit more broadly, and social reporting makes financial information more appropriate for making economic decisions. In the end, the research recommends that economic units report their responsibility due to its impact on the characteristics of financial information.

This study explores the impact of financial structure on banking recovery through an analytical examination of eight private commercial banks in Iraq over the period 2012–2022. Given the critical importance of this subject, the research seeks to address the following key question: How does the financial structure, with its various components, influence banking recovery in the selected banks?
Adopting a quantitative analytical methodology, the study employs descriptive statistical techniques for financial data analysis, correlation tests to examine relationships between variables, and path analysis to assess the interconnected effects of financial structure components on banking recovery. Additionally, comparative analysis is conducted to evaluate financial performance variations among the studied banks. SPSS and Excel were utilized for statistical analysis and hypothesis testing.
The findings reveal that the impact of financial structure components is not uniform, with deposits playing a pivotal role in strengthening banking governance and stability. The study also identifies significant disparities in data utilization capabilities among banks—while some institutions successfully leveraged their financial resources to enhance returns, others encountered challenges in optimizing financial performance. Moreover, the analysis highlights considerable financial volatility in Iraqi banks throughout the study period, largely driven by economic crises and fluctuations in the Iraq Stock Exchange.

This research aims to verify the relationship between credit risk and the quality of accounting information, as it provides a comprehensive analysis of the impact of credit risk as an independent variable on the quality of accounting information as a dependent variable in Kurdistan International Islamic Bank for Investment and Development (KIIB) in Erbil with a comparative analysis with the Islamic Iraqi Bank for Investment and Development (IIB), covering the period from 2005 to 2021. The empirical analysis, using quantitative research design, was conducted through multiple regression models, relying on the financial data taken from the annual financial reports of the two banks to measure the research variables and to find the strength and direction of the relationship between them. The results of the research confirmed the validity of its hypothesis based on the existence of a statistically significant relationship between credit risk and the quality of accounting information represented in relevance and reliability, and statistical analysis revealed positive parameters associated with credit risk. The positive and significant impact of credit risks on quality of accounting information implies that the bank faces a trade-off between risk and quality. This research contributes to enhancing confidence in Islamic banks, achieving transparency in their financial reports, and providing practical recommendations to professionals, regulators and decision-makers, especially in the presence of effective risk management.

The study aims to examine the changing roles of IFRS in limiting off-balance sheet financing. A combination of literature review and document analysis were applied as part of the procedures undertaken to answer the proposed research questions and arrive at the study conclusions. The study findings revealed that the adoption of IFRS 16 serves to enhance transparency which is instrumental in improving companies’ decision-making capabilities. Additionally, the study also found that the application of IFRS 16 is necessary for eliminating the current dual accounting model for lessees, which distinguishes between off-balance sheet operating leases and finance leases. Furthermore, the study uncovers that off-balance-sheet financing items exist in several forms and magnitude yet only IFRS 9 and IFRS 16 address leases and contingent obligations and guarantees, thereby excluding other forms of off-balance-sheet financing items. Hence, the study findings infer that the combined use of IFRS, SFAS and other accounting standards is essential in limiting off-balance sheet financing issues. The study’s practical implications demand that financial consultants and managers change the structuring of financial transactions to ensure that they do not comply with GAAP but also communicate the economic substance of transactions to users of financial statements.

This study aimed to investigate the cultural adaptation of Internet Marketing, a model was proposed suggesting a set of predictors, the study was conducted in the Turkish context The target population for this study is online shoppers in Turkey. by adopting the quantitative descriptive analytical approaches. Turkish consumers were targeted randomly using a questionnaire that was developed by reviewing literature and prior studies, furthermore, online means was used to share the questionnaire, during May and June of 2024, a total 471 responses were gathered, of which 463 responses were considered valid for analysis. Processing of data was carried out using the Statistical package for social science [SPSS] version 27, along with Structural Equation Modelling [SEM] approach through Smart Partial Least Squares [PLS] version 4, below are main findings by the study: The following were the significant predictors of Buying Impulse: Individualism / collectivism [0.169*], Relation to time [0.335*], Extrinsic religiosity [0.243*] and Reluctance-to-Buy Foreign Products [0.148*], The following were the significant predictors of Online purchase intention: Openness to new things [0.178*], Individualism / collectivism [0.244*], Relation to time [0.298*] and Extrinsic religiosity [0.095*], Both Buying Impulse and Online purchase intention were significant predictors of Brand loyalty scoring influence coefficients [0.471*] and [0.204*] respectively. recommendations: Companies in Turkish context should consider that surveyed Turkish consumers have moderate levels of brand loyalty requiring more efforts to satisfy such consumers in order to maintain high levels of loyalty.

This paper discusses the relationship between oil price volatility and macroeconomic variables, namely inflation and interest rates, in OPEC Plus countries between 1991 and 2022. The importance of this study is underlined by the fact that it will show the economic vulnerability of these countries to changes in the price of oil since their economies are heavily dependent on the revenue generated from oil, which makes them susceptible to economic turmoil caused by changes in the price of oil. Such changes in oil prices influence macroeconomic stability twofold: immediate and indirect influences; the research will focus on how upward and downward changes in oil prices influence inflation rates and interest rates.
The study utilized a multilevel logit regression model (Panel OLS), revealing that increasing oil prices correlate with higher inflation rates, while their impact on interest rates varies based on the monetary policies implemented across different countries. This paper therefore hypothesizes that a change in the price of oil significantly influences the inflation and interest rates of oil-exporting nations and that these negative effects can be cushioned through adaptable economic policies. These results emphasize the need for efficient strategies to be developed to lessen the adverse effects of volatility in oil prices on macroeconomic stability and build resilience to such shocks

This study seeks to improve the accuracy of the VARX model used for analyzing monthly economic data through noise processing techniques using wavelet transform. A set of wavelet types, including Coiflets, Daubechies, Symlets, biorthogonal, and inverse biorthogonal, are evaluated by testing all different wavelet orders and levels to improve the reliability of the model and its ability to simulate real economic patterns and predict future trends. This research aims to identify the optimal wavelets and appropriate levels and orders based on performance criteria (AIC and BIC). To achieve this goal, a Universal threshold-based algorithm with soft rules is proposed to determine the optimal value, as well as its performance is compared with traditional and non-wavelet-based methods. In the traditional method, the level of analysis (L = 3) and order (N = 3) were applied to all types of wavelets, except for Biorthogonal and Reverse Biorthogonal, where the level (L = 3) and order (N = 8) were applied, which are the default values in MATLAB23. This method was tested using real data. The methodology included applying the study to the monthly data of the Iraqi economy during the period from January 31, 2010, to July 31, 2024, to analyze the impact of external variables such as money supply and oil revenues on internal variables such as government expenditures and official reserves (OR). The results demonstrated the efficiency of the proposed method in reducing noise and estimating the parameters of VAR models, which contributed to improving the overall performance of the model. This comprehensive framework provides significant improvements in the analysis of economic data, by providing accurate forecasts and deep insights to decision-makers, which enhances the reliability of estimates and helps in understanding economic trends more effectively.

Outliers affect the accuracy of estimating multiple linear regression model parameters and lead to unacceptably large residual values; therefore, robust estimator methods such as the binary square function must be used to obtain more accurate parameters and robustness versus outliers. The proposed method involves choosing the optimal tune parameter value that produces the minimum mean square error of the multiple linear regression parameters and treating outliers for every data set. Simulation and real data were used to compare the efficiency of the models estimated based on the classical robust method for binary square function and the algorithm proposed through a MATLAB program dedicated to this purpose. The research results showed that the proposed algorithm is effective in processing extreme values, estimating the most optimal tuning parameters and precisely estimating the multiple linear regression model coefficients.