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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The intellectual background and its practical aspects are essential for understanding contemporary economic theories and realizing their importance and usefulness. Hence, addressing the economic theories and policies that were adopted in dealing with the hardships and crises of the past can undoubtedly contribute in a valuable way to remedying the mistakes of the present and confronting similar contemporary problems in an effective and fruitful manner. The last years of the twentieth century and the beginning of the twenty-first century witnessed a global dynamic in the internationalization of the economy, followed by radical transformations whose role in cultural development, economic liberalization, and the transition towards amarket economy increased, accompanied by economic and social costs borne by the economy and- society, the most prominent of which is unemployment and the resulting rise in poverty rates, child labor, and crime. Therefore, the study hypothesis was to prepare small projects, a supportive solution to confront some of the costs of transitioning to a market economy, which requires support, assistance, and development. This support includes various financial, legal, commercial, and technological fields. Furthermore, these production units have become a source of generating permanent job opportunities, contributing to the gross domestic product, and achieving sustainable development

This study aims to test the level of contribution of each dimension of strategic renewal (exploring opportunities, generating new ideas, investing opportunities) in enhancing organizational survival (adaptability, sustainability of high performance). In its theoretical framework, strategic renewal is used as an independent variable, and organizational survival as a dependent variable.
The questionnaire form was used as the main tool for collecting data and information, and the descriptive analytical approach was adopted to present and analyze the study by selecting a purposive sample represented by (30) private university professors and
department heads in order to process it. The researchers used different statistical methods, namely the weighted arithmetic mean, response intensity, standard deviation, coefficient of variation, simple correlation coefficient (Pearson), simple and multiple regression coefficients.
Among the most prominent conclusions reached by the study is that the sample universities, in addition to adopting a unique structural design based on clear organizational procedures and simplified information, seek to enhance the spirit of initiative in exploring new opportunities and investing in them internally, including mobility and information exchange to enhance the organizational ability to continue.
Keywords: (Strategic renewal, organizational survival, private educational colleges in Babylon Governorate represented by Al-Mustaqbal University College, Al-Hillah Private College(.

The rapid technological developments in the global business environment and due to the continuous change in the desires of customers, which are characterized by low-cost products and high quality, and not keeping pace with the administrative and productive methods used in the local production institutions, despite their economic importance in achieving those desires, it became necessary to follow the methods and tools of modern management Contribute to the achievement of this, including the method of calculating the cost of quality and the extent of their impact on the sustainable development of economic units. The aim of the research is to demonstrate the role of quality costs in significant impact on the national economy by rationalizing the
costs of rationalizing the costs of products in government institutions that have a internal failure and the costs of external failure, thus contributing to increasing revenues and thereby achieving economic growth. The study found that production costs have increased across all production lines, leading to a rise in the unit cost of production. This, in turn, has resulted in a mismatch between costs and revenues, causing the company to incur significant losses. Therefore, it has become necessary for the cost department of the company under study to adopt the quality cost approach, as one of the strategic cost management techniques, which contributes to cost rationalization in alignment with revenues, thereby optimizing production costs.

This study examines the impact of integrating financial management and strategic management on enhancing the financial performance of Al-Rafidain Bank in Iraq during the period 2016–2024. The significance of the research lies in bridging the gap between theoretical studies on financial management and strategic management and their practical application in Iraqi banking institutions. It also provides an analytical model that can be relied upon by decision-makers in the bank and other state- owned banks, while simultaneously supporting administrative and financial reform through the proposal of effective integration mechanism The study aims to clarify the concept and importance of integration between the two management fields, analyze the current performance, diagnose the extent of actual integration, and measure its impact in enhancing the effectiveness of strategic management in Iraqi banks. The research adopts two complementary approaches: financial data analysis and a questionnaire directed to a purposive sample of senior and middle management employees in Al-Rafidain Bank, including the general administration and selected branch managers. The sample consisted of 50 participants, including financial specialists, strategic planners, department heads, financial analysts, and main branch managers.
The analysis revealed a strong positive relationship between the two management domains, leading to improved capacity for making effective financial decisions that support strategic objectives. The study recommends strengthening institutional coordination between the two by establishing a joint financial-strategic planning unit within the bank, adopting integrated information systems, implementing continuous specialized training, and periodically measuring the degree of integration. The findings also show that improving integration directly enhances the bank’s resilience in facing economic crises and contributes to stabilizing and improving performance indicators in subsequent years.
Furthermore, the study highlights that integration is not achieved solely through joint planning, but also requires a flexible organizational structure and a comprehensive information system that facilitates data sharing across departments, in addition to . training strategies aimed at strengthening employees’ capabilities in both domains.
Based on the results, the study recommends the establishment of joint units between the financial and strategic management departments at Al-Rafidain Bank, the adoption of unified management information systems, the development of integrated performance indicators to measure and incentivize administrative integration, and the support of continuous training programs to enhance integrated management skills.

This research aims to measure the impact of artificial intelligence (AI) tools on the efficiency of banking operations by analyzing how these tools accelerate transactions and reduce operational errors, thereby improving bank performance. The research problem lies in the lack of clarity regarding how AI tools enhance operational efficiency in banks. The study sample consisted of ten commercial banks, selected to represent the commercial banking sector that provides services to individuals and companies and adopts modern banking technologies. The sample included heads of departments (accounting, auditing, credit), directors of departments, senior management members, and other employees within the banks’ organizational structures. The researcher employed a statistical analysis approach using aquestionnaire as the primary tool for data collection. A total of 116
questionnaires were distributed, of which 103 valid responses were retrieved and analyzed. One of the main findings indicates a statistically significant positive correlation and impact between AI tools and banking operations, suggesting that increased use of these tools is associated with improved banking performance. The researcher recommends investing in the development and modernization of AI tools used in the banking sector in a manner that aligns with the nature of operations and services provided to customers.
Keywords: artificial intelligence tools, banking operations, commercial banks.

The main objective of the current research is to know the impact of social responsibility represented by its dimensions (research and development responsibility, philanthropic responsibility) and marketing ethics represented by its dimensions (honesty, justice, citizenship) in enhancing customer loyalty. A sample of fourth and fifth year students of the College of Dentistry at Al-Mustaqbal University located in Babylon Governorate was targeted, in order to know and analyze their opinions regarding the research topic. The research problem was summarized in the extent to which social responsibility and marketing ethics are adopted in enhancing customer loyalty. (150) questionnaires were distributed to the research sample and the response rate was 100%. Appropriate statistical methods (frequencies, arithmetic averages, simple regression, impact factor) were used to analyze the obtained data. The research concluded that there is a significant influence relationship between (social responsibility and customer loyalty) and (marketing ethics and customer loyalty) and (social responsibility and marketing ethics and customer loyalty). The most prominent results were the existence of a significant influence relationship according to the strongest influence is (social responsibility), while (marketing ethics) was less influential. Theresearch came out with recommendations, the most prominent of which was to enhance the responsible human and ethical role in dealing with customers represented by students, and to create electronic platforms for social communication for the purpose of identifying and dealing with students' reactions, whether positive or negative, with the aim of obtaining feedback that contributes to evaluating the university's performance, and the relentless pursuit of retaining the current customer and attracting the future customer through previously un proposed community methods that can constitute a competitive advantage over time.
Keywords: Social responsibility, marketing ethics, customer loyalty, Al-Mustaqbal Private University.