AL-Anbar University journal of Economic and Administration Sciences

The research aimed to demonstrate the role of digital transformation technologies in enhancing the credibility and reliability of financial statements. The researcher used the descriptive analytical approach and prepared a questionnaire form to collect the necessary information, which was distributed to a sample of accountants, auditors and account managers in private Iraqi banks. (120) questionnaires were distributed and (110) were retrieved. After reviewing, it was found that ten of them were unusable and were excluded. Using the SPSS statistical analysis program, the answers were analyzed. The research reached several results, including the existence of a statistically significant correlation between digital transformation technologies and enhancing the credibility and reliability of financial statements. Each technology contributes positively to enhancing the credibility and reliability of financial statements. The study recommended the necessity of improving the infrastructure of digital transformation technologies in the banks of the research sample by improving communication networks as well as providing modern software and tools for processing accounting information.

The research aims to determine the nature of the relationship and influence between strategic foresight and organizational sustainability in the Modern Diesel Electricity Project, as the method that was adopted is the descriptive analytical method, and the research relied on the questionnaire as the main tool for collecting data and information in the field, as a random sample of (70) individuals was selected from the officials in the Modern Diesel Project, and it relied on analyzing the field aspect of the research through the statistical package (SPSS & AMOS), and a number of hypotheses related to the correlation and influence relationships between the main variables of the research were tested, and the research reached several results, the most important of which are (the organization under study has a good level of research variables, with the presence of an impact of strategic foresight on organizational sustainability in the organization under study.

The study aimed to demonstrate the impact of e-governance and the quality of accounting information. This includes determining whether there is a positive or negative relationship between e-governance and the quality of accounting information, and how e-governance can affect the transparency, accuracy and reliability of accounting information. The practical aspect focused on evaluating the impact of e-governance on improving the quality of accounting information at the Middle East Bank, using a questionnaire distributed to 72 employees, from which 65 questionnaires were collected, the data of which were analyzed and hypotheses tested via SPSS to clarify the relationship between the variables and provide recommendations based on the results. The results showed that increasing the use of e-governance leads to improving the quality of accounting information, as the results showed a strong relationship between the availability of electronic technologies and increasing the accuracy and timeliness of accounting data. The technological infrastructure is a key factor in achieving the effectiveness of e-governance, as it contributes to simplifying accounting processes and facilitating access to information. The study recommended that institutions enhance data and accounting information protection procedures by adopting advanced security protocols, such as encryption and multiple authentication technologies, to reduce the risk of unauthorized access. It is also recommended to integrate the electronic systems used in accounting with other systems within the organization to ensure a smooth flow of information, which contributes to improving the accuracy and updating of financial reports on an ongoing basis.

The Umayyad Caliphate witnessed a clear economic event, represented by the minting of the first Islamic gold dinar during the reign of Caliph Abdul Malik bin Marwan in the seventh century AD. The gold dinar played a major and important role in the economy of the Islamic world and its dominance in the international arena continued for nearly five centuries. This event had profound political, social, economic, and civilizational effects, represented by the end of dependence on foreign currencies that were prevalent at the time, and the declaration of an independent Islamic economic identity.
From this standpoint, this research aims to explore the international and local factors and variables that paved the way and contributed to creating the conditions for issuing the first Islamic gold dinar, on the one hand, as well as exploring the international and local factors and variables that led to its deterioration and collapse in the twelfth century AD, on the other hand. In line with the title of the research, the most appropriate approach to achieve its goal is to follow the descriptive exploratory study and the deductive approach, through three main axes, which are:
The first axis shows the international and local circumstances and variables that preceded the first Islamic gold dinar issuance.
The second axis: The international and local circumstances and variables that paved the way for the issuance of the first Islamic gold dinar.
The third axis: The international and local circumstances and variables that led to the collapse of the value of the Islamic gold dinar.
The research reviews previous literature to build comprehensive economic knowledge, by collecting information from periodicals, books and previous research in order to reach conclusions.

The banking and financial sector is one of the most important sectors contributing to the enhancement and growth of economic sectors and economic development. What strengthens the role of this sector is the advancement of financial inclusion, which provides banking services to most citizens smoothly and easily, thereby boosting investment, consumption, and savings. This research aims to examine the reality of financial inclusion indicators in Iraq for the period 2004-2020 and the extent of their development in light of the economic and financial reforms that Iraq has witnessed since 2003. The research is based on the hypothesis that the development of financial inclusion indicators can contribute to achieving economic development, financial stability, and economic stability by increasing investment and consumption rates.
Over the past four decades, the Iraqi banking sector has experienced a significant decline in performance due to the abnormal circumstances faced by the Iraqi economy, such as the Iraq-Iran war, economic sanctions, and the subsequent U.S. occupation. This has resulted in poor service delivery, low quality, and limited access to these services for most segments of society, particularly vulnerable groups. Consequently, the banking sector has played a limited role in contributing to economic development and addressing many of Iraq's economic problems, most notably unemployment.

The Kurdistan Region is facing the issue of unemployment, which has become one of the main challenges affecting most countries worldwide, especially developing nations. This issue has profound social and economic implications, primarily caused by weaknesses in the economic structure, low national income levels, weak investment activity, a struggling private sector, and difficulties in aligning educational outcomes with labor market demands.
The current research aims to identify both the subjective and objective causes of graduate unemployment, particularly among degree holders who struggle to find suitable jobs that match their academic and professional specializations. This phenomenon has significant social and economic consequences for both graduates and the region as a whole.
A descriptive and analytical approach was used to examine the reality of this problem. Data was collected through a survey, with 232 questionnaire forms distributed among university graduates from various academic fields and degree levels. Several appropriate statistical methods were applied to test the hypotheses using the SPSS software.
The study found that 50% of respondents had no job or employment and were classified among the majority participating in this research. The majority of participants (42.92%) were actively searching for specific jobs. Additionally, the study highlighted a significant mismatch between the number of graduates and available job opportunities, as indicated by the mean score of (4.10) and an agreement percentage of (81.94%) based on respondents’ opinions.
The study concluded with a set of findings and recommendations that could help reduce graduate unemployment and mitigate its negative effects.

The current research aims to analyze the role of enterprise resource planning (ERP) in improving cost management within industrial companies and measuring the relationship between the application of enterprise resource planning systems and levels of operational cost reduction. The research relied on the descriptive analytical approach to study the impact of enterprise resource planning (ERP) systems in reducing the costs of industrial companies, focusing on the General Company for Electrical Industries in Baghdad as a model for the study. Data were collected using a questionnaire, where 45 questionnaires were distributed to employees in the accounting, auditing and costing departments, and 40 of them were analyzed using SPSS V25. To ensure the validity of the research tool, the questionnaire was subject to arbitration by four specialized professors, and the necessary modifications were made before using it. The research concluded that the application of the enterprise resource planning (ERP) system in the General Company for Electrical and Electronic Industries clearly contributes to reducing operating costs and improving financial efficiency. Statistical analyses showed that ERP enhances the accuracy of financial data, improves the flow of information between departments, supports purchasing operations and reduces logistical costs. Its positive impact on inventory management also reduces storage and spoilage costs. Accordingly, the company can benefit from implementing the system on a wider scale, focusing on enhancing the flexibility of ERP to adapt to the company's changing needs, which will enhance its effectiveness in achieving further cost reductions and improving overall performance. The research recommended developing and updating the ERP system periodically to ensure the accuracy of financial and accounting data, which contributes to improving the strategic decision-making process and reducing financial errors.

The research aiming to identifying the nature of the role played by the dimensions of chameleon human resource management in adapting to the organization's life cycle. In studying the dimensions of chameleon human resource management, the researcher relied on three key pillars (flexibility, adaptation, and monitoring), which reflect the most important foundations that help them adapt to the stages of the organization's life cycle. The research problem reflected the lack of knowledge about the mechanism for achieving compatibility between the dimensions of chameleon human resource management and the organization's life cycle. To address this problem, a survey was conducted on a sample of employees at Al-Mustashar Islamic Bank. A questionnaire was prepared based on several ready-made indicators. Several statistical tools were used in the statistical program (SPSS, V23) to process the data, and these tools yielded several results that confirmed the significant impact of the dimensions of chameleon human resource management in adapting to the organization's life cycle. Nevertheless, the research recommended the need to monitor developments in the field of chameleon human resource management and to invest the results of their research in enhancing the ability to adapt to the organization's life cycle in the Iraqi environment.

This research aims to explore the relationship between the dimensions of strategic marketing planning and its impact on achieving sustainable marketing among employees of Al-Qimma Al-Masiya Trading Company, especially commercial agencies in Erbil city. The research is based on a hypothetical plan that takes into account the direction of the relationship between the two variables, dividing the study variables into two parts: The first part includes personal information: gender, age groups, educational qualifications and years of service categories. The second part includes the research axes, which were divided into two axes: The first axis is represented by the variable "strategic marketing planning", where this axis was measured using four dimensions as follows: the marketing message, marketing objectives, strategic marketing choice, marketing control, as each of the dimensions "marketing message" and "marketing control" were measured by five phrases or indicators, while the dimensions "marketing objectives" and "strategic marketing choice" were measured using four phrases for each dimension separately. The descriptive analytical approach was adopted. The questionnaire was also used to survey the opinions of the sample consisting of a number of workers. The questionnaire was distributed randomly to a sample of workers in Al-Qimma Al-Masiya Company for General Trade and Commercial Agencies in Erbil city. It is worth noting that the total number of workers in the company concerned with the research consisted of (63) workers and (50) questionnaires were retrieved, thus the percentage taken from the research community reached (79%), which is considered a good participation rate by the research community. After that, the statistical program (SPSS V26) was used to analyze the degree of opinions and answers, as well as to achieve the research objectives and test the hypotheses presented by the current field study. The table below represents the components of the questionnaire variables mentioned above with the coding.

The research aims to know the role of continuous improvement elements in reducing the cases of job burnout for individuals working in the al mosul co. for iron and steel . The elements of continuous improvement were (Clearing ,Configure ,Clean and Check ,Conformity and finally ,Custom and practice). The dimensions of job burnout are (emotional exhaustion, feeling of negativity in relationships, and finally feeling of low achievement). To know the extent of the role played by these elements, the descriptive analytical approach was relied upon, and the questionnaire form was relied upon as a basic means for statistical analysis. The researchers chose a number of workers in the iron and steel factory as a field of study. (120) forms were distributed, and (110) were recovered, valid for analysis, meaning that the response rate is (91%). By using the SPSS program and after testing the research hypotheses, a set of conclusions were reached, the most important of which is the existence of a significant correlation and influence between the elements of continuous improvement and job burnout. Based on this, a set of suggestions were presented that benefit the researched aspect.

The research aimed to shed light on the role of artificial intelligence in services marketing. This study focused on how to employ artificial intelligence technologies to enhance marketing operations at Zain Telecommunications Company. A descriptive-analytical approach was used to clarify the phenomenon under study. The study sample consisted of (386) individuals working at Zain Telecommunications Company in Erbil. The researchers used a questionnaire as a tool to collect primary data, which was analyzed using SPSS to extract results. Among the most prominent findings of the study was a strong and statistically significant correlation between the two variables. The study also showed that Cronbach's alpha coefficient values for all axes exceeded (0.9), indicating a very high reliability of the measurement tool. The reliability of the artificial intelligence axis reached (0.976), and services marketing (0.989), while the questionnaire as a whole recorded (0.995), reflecting excellent reliability and strong internal consistency. The researchers presented a number of recommendations that contribute to strengthening companies' strategies to develop and market their services effectively in a competitive environment, relying on artificial intelligence. These recommendations include: Zain Telecommunications Company developing its service marketing operations by leveraging artificial intelligence applications in marketing and its ability to analyze complex data, link it to other information, and provide deeper insights faster than humans; leveraging its ability to take faster action; and leveraging machine learning technologies provided by artificial intelligence applications to improve the customer experience by providing them with support around the clock.

In view of the great importance of industrial investment, Wasit Governorate was chosen to establish the industrial investment project in it, with a study of all available capabilities such as its geographical location in southern Iraq. Which occupies an area (20%) of the total area of Iraq, which is about (438,137 km2, in addition to the human capabilities available from all technical and administrative disciplines. (100 thousand tons, as well as iron ore about (400) thousand tons, with the advancement of means of transportation and communications, which are important in economic development, and the availability of manpower.
The feasibility study was based on the establishment of an iron and steel plant in Wasit Governorate, which was identified in the Numaniyah district, although it is possible to reside in another place as the required capabilities are available, based on the criteria of commercial profitability. (6,917) of the estimated useful life of (10) years using the payback period criterion, and it is considered a good indicator for the project. As for the internal rate of return criterion, it achieved a high percentage (10.5) more than the cost of capital, and the net present value achieved an amount of (21,032,845,809) dinars Iraqi, while the profitability index criterion was encouraged by the fact that it achieved a percentage of (1,184) on the capital invested for the project.

In an era of escalating climate change concerns, corporations face increasing pressure to adopt sustainable practices and mitigate their environmental impact. A prime focus of this effort is the reduction of corporate carbon footprints. Sustainable Operations Management (SOM) has emerged as a pivotal strategic framework for integrating environmental stewardship into core business processes. This study investigates the perceived effectiveness of SOM practices in reducing the carbon footprint, specifically through the lens of employee opinions at Al-Joud Modern Agricultural Technology Company.
This research employs a quantitative survey methodology, distributing a structured questionnaire to a stratified sample of 100 employees across various departments at Al-Joud, including operations, research and development, and management departments. The survey instrument was designed to assess employee awareness of SOM initiatives, their perception of the link between the initiatives of (e.g., energy efficiency, waste reduction, sustainable sourcing, green logistics) and the company's carbon output, in addition to the identified drivers and barriers to successful implementation.
The preliminary findings reveal a strong positive correlation between the implementation of SOM and a perceived reduction in the company's carbon footprint among employees. For data analysis, the study utilized SmartPLS v.4 and SPSS v.26. A significant majority of respondents indicated that specific initiatives, such as the adoption of precision agriculture technologies, the use of renewable energy sources for facilities, and optimized water management systems, are directly contributing to environmental goals. However, the study also identifies key challenges, including the need for enhanced cross-departmental communication and more comprehensive training on sustainability metrics.
The study concludes that employee perception and engagement are critical determinants in the successful execution of a corporate carbon reduction strategy. The insights gathered provide Al-Joud's management with actionable data to refine its SOM framework, strengthen employee buy-in, and enhance its overall sustainability performance. Furthermore, this case study offers a valuable model for other organizations in the agricultural technology sector seeking to effectively measure and manage their environmental impact.

The research addressed the importance of banking technologies in private commercial banks in Erbil Governorate. The research aimed to reach the variables of banking technologies that can be used to measure the extent of their application in private commercial banks in Erbil Governorate. The research problem focused on the main question: What is the extent of application of banking technologies in private commercial banks in Erbil Governorate? The research assumed that private commercial banks operating in Erbil Governorate do not apply banking technologies. Private commercial banks in Erbil Governorate were selected for study, and the study sample included (68) respondents working in those banks. Descriptive analytical approach was used to measure its requirements, and the questionnaire was used as the main tool in collecting data, which was analyzed through the statistical program (SPSS.25). The results showed that 70.77% of these banks apply banking technologies, and it was also shown that the age group that uses these technologies the most is between 31 and 40 years old. The research found a significant correlation between the dimensions of technologies and the dimensions of banking service quality, and the research also derived a prediction equation, due to the significant effect of the dimensions of banking technologies on the dimensions of banking service quality. The research concluded that the studied banks lack holders of master's and doctoral degrees. The research suggests: Raising awareness among members of the research community about the mechanism of using banking technologies through advertisements, educational seminars, educational bulletins, and external delegations for their employees. As well as the government's interest in encouraging the use of banking services technology by the public after providing security for the services provided, including maintaining the confidentiality of customer deposits in banks.

This study is concerned with identifying the role of financial leverage in reducing the financial risks faced by industrial firms listed in the Iraq Stock Exchange through estimating the relationship between the measures of financial profitability (permanent financing ratio, profitability ratio and financial efficiency ratio) and the measures of risk (Leverage ratio and the ratio of debt-to-equity). The financial data is for the period 2015- 2022 and is taken from a sample that includes only (10) industrial firms listed in the Iraq Stock Exchange. We opted for this period as it includes a full economic cycle, it hosts some major policy shifts experiencing possible secular structural changes; and they line up well with a relatively non-volatile monetary environment that is likely to strongly influence driving this sector's financial standing and risk mitigating characteristics. The findings of the research confirmed the assertion that firms, are also less susceptible to financial risk when they have a higher rate of financial independence since the increase in self-financing lead to lower levels of entities financing with loans and liabilities. Financial independence improves companies' resilience to economic shocks and contribute to long-term financial stability, the study also showed. The findings also sustain that the financial independence should be improved by amending the financing structure, which in turn favors relying more on internal financing (retained earnings) of the investment activities that contributes to decreasing financial risks and achieve sustainable growth within the long run, which we researchers advise to manage these Iraqi industrial companies.