magazine of college Administration&Economics for economic & administration & financial studies

The study aims to investigate the impact of integrating information technology on the efficiency of human resource management in the Iraqi Telecommunications Company. The descriptive-analytical approach was adopted to conduct the study, and a questionnaire was used as the primary tool for data collection. The questionnaire was distributed to 386 individuals from the study population, which included employees of the Iraqi Telecommunications Company. The data were analyzed using the SPSS 25 statistical analysis program.The researchers reached several conclusions, the most significant of which are: there is a significant impact of integrating information
technology on the efficiency of human resource management in
the Iraqi Telecommunications Company. Additionally, no significant differences were found in the average responses of the sample regarding the impact of integrating information technology on the efficiency of human resource management based on the experience variable.
The researchers proposed several recommendations, the most notable of which are: the human resource management department in the Iraqi Telecommunications Company should continue updating and developing its infrastructure and technical equipment in line with advancements in information technology. Furthermore, the automated system used should be updated to enable employees to synchronize with the latest developments in information technology and to provide information sources to beneficiaries with high speed and minimal effort.
Keywords: Information Technology, Human Resource Management, Iraqi Telecommunications Company.

Purpose: This study examines the impact of digital transformation on managerial accounting systems in startups, specifically focusing on Tabib Baghdad healthcare startup. The research aims to identify how digital technologies including artificial intelligence, cloud computing, and big data analytics affect financial reporting, budgeting, and cost control processes. Methodology: The study employs a descriptive-analytical approach using quantitative methodology. A structured questionnaire was distributed to 150 employees from accounting, IT, and finance departments at Tabib Baghdad. Data was analyzed using SPSS software, employing descriptive statistics including frequencies, means, and standard deviations. Cronbach's Alpha was used to test reliability(α = 0.85-0.86) Key Findings: Results demonstrate that digital transformation significantly enhances managerial accounting effectiveness. Specifically, automation reduces human errors (89% agreement), cloud-based systems improve security (87% agreement), and digital tools enhance efficiency (85% agreement). However, challenges include initial implementation costs (75% agreement) and employee resistance to change (86% agreement).
Conclusions: Digital transformation positively impacts managerial accounting systems in startups through improved accuracy, enhanced real-time decision-making capabilities, and better regulatory compliance. Despite short-term costs and implementation challenges, the long-term strategic benefits justify digital adoption for startup sustainability and growth.
Keywords: Digital Transformation, Managerial Accounting Systems, Startups, Financial Reporting, Budgeting, Cost Control

E-marketing is one of the most important tools used by marketing management to grow and reach the largest number of customers. E-marketing significantly impacts market share. It is used only where e-marketing is used, and it increases the number of customers at lower costs than traditional marketing tools. This reduces costs and delays the development of market share. The research also reached several conclusions, the most important of which are: the final half-month only, as a slight decrease in the bank's first cycle reduces the accuracy of trading on the bank, and its ability to pay with others. The research documented the inclusion of market share within the analysis, including the SWOT analysis, as its positions are based on the apparent results, either within the element of strength or the element of weakness.

The importance of small and medium-sized enterprises has increased in recent years due to the important role they play in economic growth and development, as many studies have shown that such projects are able to reduce transaction costs, improve individual innovations and their businesses, enhance their industrial competitiveness, raise productivity, and increase growth rates and industrial development.
Many economic studies have shown that there is a positive relationship between foreign investment in small and medium-sized enterprises and economic growth and development, emphasizing the importance of foreign investment in these projects in developing countries. This study aims to clarify and identify indicators that enhance the role of foreign investment in economic growth and the development of small and medium-sized enterprises and try to benefit from them in Iraq. The study recommended the necessity of providing local protection for projects within the country's borders and enhancing their capabilities through the government and supporting them so that they can work as a resource for foreign companies and attract foreign investments. It also revealed the necessity of establishing a special council for small and medium-sized enterprises in the Iraqi economy.

The India-Middle East-Europe Economic Corridor aims to provide an alternative to trade flows from Southeast Asia to Europe, especially in light of tensions in the Bab el-Mandeb region. This multimodal sea/land corridor is a replica of China's Belt and Road Initiative. Despite exaggerated estimates of its potential to reduce time by 40%, current research has shown that the cumulative time savings do not exceed 10%, with higher transportation costs compared to the traditional sea route through the Suez Canal. Nevertheless, if implemented, the corridor could attract between 5% and 20% of the total container trade currently passing through the Suez Canal. The project faces significant economic challenges, most notably high transportation costs, conflicting interests among participating countries, and intense competition with other international trade corridors. The Iraqi Development Road, which connects the Grand Faw Port to Turkey and Europe, stands out here as another strategic alternative aimed at attracting a portion of trade between Asia and Europe via land and rail, adding complexity to the already intense competition in the region. These challenges may not be an obstacle to the project's implementation, but they may limit its role to becoming a regional corridor serving primarily Israeli trade, rather than serving trade between Europe and India.
Keywords : International Economic Corridors, Indian-Middle East-Europe Corridor, Iraqi Development Road.

The Iraqi dinar exchange rate crisis is one of the major economic challenges facing Iraq in recent years. The financial market has witnessed sharp fluctuations in the exchange rate of the dinar against foreign currencies, leading to higher living costs an increased economic pressures on citizens. The causes of this crisis are multiple, with internal factors such as administrative corruption and mismanagement of economic resources playing a major role. In addition, fluctuations in oil prices, which constitute Iraq’s primary source of income, affect the stability of the currencyAddressing this crisis requires comprehensive strategies that include improving resource management, enhancing transparency, and diversifying the economy away from total dependence on oil, in addition to strengthening economic relations with other countries.
Key words: exchange rate, Iraqi dinar, Currency selling window, OFAC System.

The research attempts to answer a set of questions: Is there a role for the theory of intelligence in planning and preparing the budget? What type of role was that (strong, weak)? Was that role negative or positive?
The importance of the research is highlighted. The importance of the research is highlighted by knowing the concept of intelligences and what are their theories. The importance of the research is also highlighted by learning about the concept of the state’s general budget and what are the stages of planning it, and how the theory of intelligences affects planning for preparing the budget.
The study started from the hypothesis that (there is a direct and strong role for the theory of multiple intelligences on the planning stage of preparing the general budgeThe research reached a set of conclusions, most notably (the absence of an impact relationship for the components of the digitization of public revenues on financial policy tools in Iraq during the research period.
The research also recommended a set of recommendations, the most important of which is (strengthening political will, as it is necessary to have a strong political will to push the reform process and implement digital systems.
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