Journal of Shatt Al-Arab University College for Adminsitration and Legal sciences

The aim of the research was to diagnose the extent to which strategic knowledge recycling, in all its dimensions, influences crossing the Valley of Death within Zain Iraq Telecommunications Company. The study also sought to bridge this knowledge gap by relying on advanced statistical tools and identifying the pathways that enable the company to successfully overcome the Valley of Death..
The study adopted a descriptive-analytical methodology to describe and analyze the research variables, based on primary data collected through a field study conducted at the Basra branch of Zain Iraq Telecommunications. The data were gathered using a questionnaire designed by the researcher after reviewing relevant literature and previous studies. To test the hypotheses, the researcher entered the primary data into a database and analyzed it using SPSS software (version 26). Cronbach’s Alpha was calculated to measure the reliability of the scale, and Spearman’s Rank correlation coefficient was used to assess the relationships among the study variables. The researcher also applied a set of statistical techniques to ensure the validity of the variables and the adequacy of the sample size, aiming for a broader and deeper understanding of the extent to which each dimension of the independent variable influences the dependent variable.
The research results, based on statistical analysis, showed that strategic knowledge recycling as a whole has a positive and significant impact on Crossing the Valley of Death. The correlation coefficient reached a value of 0.785 with a significance level of 0.000 < 0.01, confirming that strategic knowledge recycling strategies directly and effectively contribute to the company’s success and crisis navigation. Furthermore, the results of the Kruskal-Wallis test indicated significant differences among the knowledge recycling groups concerning the Valley of Death variable, with a Chi-square value of 49.937 and a significance level of 0.000 < 0.05. The higher mean rank of the fourth group suggests that a higher level of knowledge recycling enhances the company's ability to Crossing the Valley of Death.

This study aimed to explore how reverse logistics capabilities affect sustainable competitive advantage in pharmaceutical companies in Iraq, focusing on the role of reverse logistics strategies as a mediator between these two factors. The study included all managers at all levels in these companies, totaling 450 individuals, from whom a sample of 193 individuals was appropriately selected.

Data was collected using a questionnaire, and the results were statistically analyzed using AMOS software. The results showed that reverse logistics strategies play a significant mediating role in enhancing the impact of reverse logistics capabilities on sustainable competitive advantage, and this was statistically significant at the (α ≤ 0.05) level

Based on these findings, the study recommended increasing investment in reverse logistics technologies and improving their use within pharmaceutical companies, as well as integrating these practices into strategic plans to ensure the continuity and growth of companies in a competitive market.

The immunity granted to a diplomat is one of the most important pillars of existing relations between countries, as it aims to ensure the effective performance of the functions of diplomatic missions that achieves the goals of diplomacy in managing the affairs of foreign countries and strengthening relations. Immunity is defined as the diplomat's enjoyment of an ample amount of freedom while performing the tasks assigned to him, and is based on the requirements of the job. This theory was taken into account by the Vienna Convention on Diplomatic Relations of 1961 in addition to the representative status. The personal immunity of a diplomatic envoy is the fundamental basis from which all diplomatic immunities and privileges emerge. As for judicial immunity, it represents the diplomat’s exemption from being subject to the judicial jurisdiction of the host state. The crimes attributed to the diplomatic envoy do not fall within the jurisdiction of the host country’s courts, whether criminal, civil, or administrative jurisdiction, or even the provision of testimony. The study was divided into two sections, the first dealt with the concept of diplomatic immunity, while the second section was devoted to studying the content of diplomatic immunity. The study concluded with several results, the most important of which are: The nature of diplomatic actions during the presence of a diplomat in the host country requires the presence of immunities that facilitate the performance of his work, as he is considered a representative of a sovereign state, and any action taken against a diplomat is considered an action taken against his country

This study aimed to analyze the impact of complaints management on enhancing demand for tourism services. This research examines the relationship between complaint types (named, anonymous, and via social media) and the level of demand for hotel services. It also examines the role of complaints management effectiveness in influencing tourism demand and determines the level of attention paid by the Grand Millennium Hotel's management to complaint handling mechanisms.
The study adopted a descriptive analytical approach, and data collection relied on a combination of modern secondary sources, in addition to a questionnaire administered to a sample of 115 employees. 105 valid questionnaires were returned for analysis after excluding five incomplete questionnaires.
The results showed that the hotel treats anonymous complaints with the same importance as traditional complaints (mean = 3.49, standard deviation = 0.644, sig = 0.000), reflecting the management's commitment to fairness and transparency and enhancing customer confidence in reporting violations. The results also showed that the use of social media (Facebook, WhatsApp, Instagram) contributes to improving the speed and accuracy of complaint processing (means ranging from 3.10–3.75, standard deviation < 1, Sig = 0.000), making digital channels a key tool for increasing customer satisfaction. The results also showed that all items related to complaint management were strongly statistically significant (Sig = 0.000), which confirms the validity of the research hypotheses and highlights complaint management as a strategic mechanism for improving service quality, enhancing customer satisfaction, preventing recurrence of errors, and supporting a sustainable competitive advantage for the hotel.

This study seeks to explore the impact of electronic-based accounting information systems (AIS) on internal audit performance in the banking sector, most specifically Amara Bank, whereby a mixed-method approach was employed. The research problem was formulated through the following question: Is there a high level of awareness regarding the benefits of electronic accounting information systems in supporting and enhancing the performance of internal auditors in the banking sector of Amara? The study was based on a main hypothesis stating that AIS, when operated electronically, positively contribute to supporting and improving the performance of internal auditors within the organizations studied. A descriptive analytical framework was adopted for the theoretical component, while a structured questionnaire was used for the empirical (practical) component. The questionnaire consisted of 18 items and 40 questionnaires, which were distributed to the study sample selected using the comprehensive census sampling and included auditors and accountants working in the banking sector. Their responses aimed to assess the extent to which electronic AIS support internal auditor performance. Out of the distributed questionnaires, 32 valid responses were received and analyzed statistically. The study reached several key conclusions, the most significant of which is that the statistical analysis demonstrated a positive and significant relationship between the independent variable (electronic AIS) and the performance of internal auditors. This indicates that these technologies play a meaningful role in explaining and enhancing internal audit performance. Based on these findings, the study also proposes several recommendations, like (1) strategic modernization of AIS infrastructure, (2) specialized training programs for digital audit competencies, and (3) policy reforms to standardize electronic auditing practices

New crimes have emerged due to the major developments in information technology, as the criterion for these crimes is the extent of the use of modern technologies in committing them, and their spread has led to the social and economic changes that occur within societies, despite the positives left by these variables, but they have been reflected in one way or another on the crime and its nature, so many legal problems have emerged that targeted individuals, companies and governments, such as blackmail, defamation or any act that violates morals and public morals. We note the inability of the Iraqi judicial authorities and criminal texts to confront new criminal acts, so the penal texts must absorb these crimes and eliminate them, especially the criminal law, which is the most responsive law to the requirements of the era and the implementation of effective cyber security measures to pursue and prosecute perpetrators to prevent future incidents and to ensure the continuation and prosperity of scientific progress.