Journal of Baghdad College of Economic sciences University

The marketing strategy generally represents the overall disclosure of the required marketing objectives, target markets and competitive advantages that will be developed and exploited later. Since banks play an important role in strengthening the national economy by providing the necessary funds and employing them in the various arteries of the economy according to the approved bank credit policy, which indicates the importance of the customer and the necessity of finding solid plans to understand his needs and desires and meet them through the target markets, the research aims to identify the investment of the customer-oriented marketing strategy with all its elements in achieving the competitive advantage with all its elements in the banks under study. To reach the set goals, a sample of private commercial banks was selected, where a questionnaire form was distributed that included (42) questions distributed to (60) of the banking executive departments, where the descriptive analytical approach was employed and the SPSS statistical program was adopted in analyzing the forms to lead the results to a number of conclusions, including that the banks under study realize the importance of this strategy in improving their interaction with customers. And effectively meet their needs, which reflects the banks’ commitment to directing their marketing efforts towards customers in a way that enhances their competitiveness in the market, as well as the existence of a significant effect between the customer-oriented marketing strategy and the competitive advantage, as it became clear that the most influential dimension in the competitive advantage was the targeting strategy dimension, because accurately identifying the target groups and developing strategies that meet their specific needs plays a decisive role in enhancing the performance of banks in the market .

The research aims to identify reengineering, which means re-engineering processes from scratch and not reforming the current system, and the extent of its impact on improving the quality of educational services in the two colleges studied (governmental and private). The descriptive analytical approach was adopted, in addition to conducting a comparative study between two educational institutions. Data were collected using a questionnaire form, with 150 responses from among 160 who were invited to participate in this questionnaire. The questionnaire included the main variables of the research (engineering and quality of educational services). And three sub-dimensions for each variable, a number of statistical methods were used, including (arithmetic means, standard deviations, confirmatory factor analysis, effect testing, and other statistical methods) with the help of the statistical program Amos v.26. The research presented many results, the most important of which are: the significant effect of engineering on the quality of educational services. The most important recommendations are to invest the human resources that the government college possesses in a better way in order to achieve its goals and improve its educational outcomes, as it possesses great scientific competencies through which it is possible to advance science and education, in addition to raising the level of classification of Iraqi universities

The research aims to identify the requirements of electronic management represented by (administrative, human, technical, material, and security requirements) and the extent to which these requirements are used to influence the reduction of administrative work pressure represented by (administrative workload, nature of work, ambiguity of roles, and conflict roles).
The problem of the research includes that most Iraqi organizations, especially the public sector, do not rely on the use of modern methods of management due to the lack of financial support despite the availability of qualified human competencies to work electronically, which makes most employees suffer from the pressures of administrative work due to following traditional management (bureaucracy) and increasing routine.
The research attempts to highlight the most important difficulties that hinder the practice of electronic management, as well as diagnose the most important pressures that employees suffer from within the researched institution.
For the purpose of achieving the research objectives, we relied on the exploratory analytical approach through the use of a questionnaire tool that was distributed to a sample of employees of the Geological Survey Authority affiliated with the Ministry of Industry and Minerals, polling the opinions of a sample of workers in all departments of the Authority, and distributing an electronic form to a sample of (70) members out of (87).
The statistical analysis was used through several statistical indicators such as (mean, standard deviation, simple correlation coefficient - Spearman, and simple regression coefficient).
The research reached a number of conclusions, the most important of which is that e-administration is a modern method that all governments and institutions have resorted to applying in order to develop administrative work first and foremost and to alleviate the professional pressures that employees are exposed to while performing their routine tasks, in addition to providing the best services to citizens.
The most important recommendations were the necessity for the Authority to pay attention to providing financial allocations to purchase modern devices for all its departments and units in a way that meets the requirements of e-management, in addition to its interest in developing a specialized cadre in the field of technology and training employees on technical devices, which facilitates the performance of their daily work, and this is reflected in reducing the pressures of administrative work.

The research aims to study and analyze the impact of artificial intelligence on strategic intelligence in tourism organizations, in light of the rapid development of modern technology and the increasing need for innovative strategies that improve the competitiveness of these organizations. The research focuses on analyzing how artificial intelligence technologies are employed in decision-making processes, strategic planning, and future foresight in the college of tourism science. The study relied on an analytical methodology that combined theoretical and applied analysis, using questionnaires directed at a sample of workers in the tourism sector, in addition to analyzing data using advanced statistical tools such as SPSS. The results showed that artificial intelligence plays a vital role in enhancing strategic intelligence by enabling departments to collect and analyze huge amounts of data, which contributes to improving the quality of strategic decisions. The study concluded that it is necessary to enhance tourism organizations' investments in adopting artificial intelligence solutions and training their staff to use them effectively to achieve strategic excellence in a dynamic and changing work environment

Promises change of topics ,his sensitivity which received wide attention by research in the field of administration and organization for its effective impact on the success of various organizations which prompted the study research to have a relation ship of in fluence of areas change with its dimension (organization change,technology change, human resource change ,task change) professional skills development for workers in the premier league hotels sector in bagdad comparis on of change by hotel organizations dirction of developing its human resoures in order to achieve this several guestions were raised that expressed the a problem of study ing centered around the nature of the traces rel a between its variables in sample studies hotels,while the importance of study ing came repressnted him providing a theoretical frame work linking two variables of human resource management,namely the areas of change and the technical skills of workers in the hotels sector in order to achieve results that enable excellent hotels to develop the professional skills of hotels sector work ,the remained aware of the importance of areas of change and their role in shaping solutions to the problem the were experiencing the study adopted the exploratory curriculum for its completion,the study community included four of the permier league hotels for bagdad,the sample of the study consisted of anumber of managers in the top and middle department of hotels manages ,hotels division director,hotels division director and hotels managers of hotels,the research distributed(100) documents to be first data in statistical anylasis and to adoptit as the main collection to al which included(25) paragraphs , the study was based on the(spss) evidence analysis programme with the adoption of descriptive statiscal method the natural distribution test , the qualitative anlaysis the arithmetic mean the ratio,which is favourable the standard deviation,the sample and multiple linear regression coefficient to test its hypotheses , the study produced several results in cluding a clear presence of areas of change in the development of professional skills for workers in the hotels sector directly and at the sub dimention and atthetic levels the tasks have had the highest impact among the various aears of change in professional skills and anumber of recommendations have been reached the most important of which is to invest the impact between the aears of change and the professional skills of hotel workers and contribute to the devdlopment of those skills.

This study aims to analyze the impact of capital structure on the profitability of Iraqi banks listed on the stock exchange during the period (2015–2023), in the context of an economy suffering from structural challenges such as dependence on oil and political instability. Using panel data for 10 banks and adopting the panel data regression methodology, the results revealed an inverse relationship between the debt ratio and profitability indicators (ROA and ROE), as a 1% increase in debt led to a 0.18 percentage point decrease in ROA. Conversely, higher equity was associated with improved profitability, which supports the trade-off theory. The results also showed that external factors, such as economic growth and liquidity, play a pivotal role in moderating this relationship.
The study recommends that banks improve the balance of their financial structures and calls on policymakers to enhance the legislative framework to support the efficiency of the banking sector. These findings provide a significant contribution to the literature on fragile economies, as they highlight the complex interaction between financial structures and the institutional environment in a unique context.

This research aims to study the impact of artificial intelligence on the strategic decision-making process in tourism organizations. The research analyzes how artificial intelligence technologies, such as big data analysis, machine learning, and smart recommendation systems, can be employed to improve the quality and efficiency of strategic decisions. The study relies on an analytical methodology based on collecting data from a number of tourism organizations, with a focus on the role of artificial intelligence in predicting tourism trends, improving customer experiences, and managing resources more effectively.The results indicate that adopting artificial intelligence enhances the ability of tourism organizations to make more accurate and rapid decisions, which contributes to increased operational efficiency and achieving a competitive advantage in the ever-changing tourism market. The research also highlights the challenges associated with implementing these technologies, including cybersecurity issues, the need for employee training, and the costs of investing in technology. The study recommends the need to enhance investment in artificial intelligence and adopt advanced training strategies to ensure successful integration between artificial intelligence and the strategic decision-making process in tourism organizations

The study aims to identify the investment literature and the factors affecting it, and to clarify the economic relations between savings and investment, in addition to clarifying the quantitative relationship based on economic measurement methods between the study variables under investigation. It was based on the hypothesis that savings are linked to a positive direct relationship with increased investment or the existence of a significant direct relationship between savings and investment, and that controlling corruption and ثor increases investments. The dependent or dependent variable is represented by total investment, while the independent variables are expressed by the domestic savings index, the real interest rate index, the economic growth index, the political stability index and the corruption control index

The study aims to measure and analyse the impact of some macroeconomic variables and measure the significance of their impact on the money supply in the short and long term for selected developing countries, namely Iraq, Jordan, Egypt, Tunisia and for the time period (2023-1990) in order to achieve economic objectives to reach macroeconomic stability and balance
The study relied on a basic hypothesis that there is a set of macroeconomic variables that have differential effects on the money supply of selected developing countries during the period under study. Two approaches were used in the scientific research: the first includes the descriptive aspect, which in turn includes the theoretical framework and reference presentation of the money supply and the economic variables under study and their impact on the money supply, and the second approach relies on quantitative (standard) analysis, which includes building the model for the study based on the theoretical relationships presented in the theoretical aspect and reinforced by previous studies, and then conducting the tests of the model based on the autoregressive model of distributed lags (ARDL) using the software package (12.EViews).
The study reached a set of results, most notably with regard to the interest rate in Iraq, Egypt and Jordan, the results showed a direct but insignificant effect on the money supply, while in Tunisia the interest rate had a direct and seminal effect, as for the exchange rate in Iraq the effect was mixed and insignificant in some periods and direct in other periods, in Egypt the effect was significant and negative, in Jordan the effect was weak and insignificant while in Tunisia it was mixed, as for inflation, its effect in Iraq was direct and significant, the effect was direct but with a moderate meaning in Egypt, Jordan the effect was weak and insignificant and in Tunisia it was significant and negative in some periods, as for the GDP, the effect was direct and significant in Iraq, Egypt In Egypt and Jordan, the effect was weak and insignificant, and in Tunisia it was significant and negative in some periods, as for GDP, its effect was direct and significant in Iraq, Egypt the effect was direct and strong, in Jordan the effect was positive but weak, and for Tunisia the effect was direct but unstable, public debt, the effect was direct and significant in Iraq, while in Egypt the effect was direct, in Jordan the effect was weak and insignificant, and in Tunisia the effect was negative on the money supply

The research aims to determine the type and nature of the impact of the current budget on banking operations. Therefore, this research was designed with the aim of identifying the impact of the current budget on banking operations. This research included some theoretical concepts related to both the current budget and banking operations. The Iraqi banking sector represented the research community, which consists of government banks and private banks, the number of which is (80) banks. The research sample was deliberately selected, represented by all banks operating within Iraq, represented by (78) banks that provide banking operations, i.e. approximately (97.5)% of the research community. The research period extended during the period (2015-2023), and a set of financial methods were used to measure the research variables represented by the current budget and banking operations represented by (current deposits - local investment - foreign transfers). A set of statistical methods were also used to determine the impact between the variables and test the hypotheses, including simple linear regression, in addition to using the interpretation coefficient (determination (R2) for the purpose of measuring the percentage of what the independent variable explains of the changes affected by the dependent variable in the research. And the significance test (F) to test the significance of the main research hypothesis, and in order to verify the proof of the research hypothesis, the statistical program (spss-V23) was relied upon. Some of the research conclusions indicated the existence of a statistically significant effect of the current budget on banking operations, which means that the current budget has an effect on banking operations.

This study aims to assess the impact of the relationship between specific financial variables and economic growth in the Kingdom of Jordan. The analysis explores how this relationship is influenced by economic, political, and social factors, both domestic and international. The research is based on the hypothesis that financial variables positively impact the growth rates of the selected countries, although the effect varies depending on the economic, social, and political conditions of each country. The study sample includes Jordan, with the explanatory variables being: government spending as a percentage of GDP, government revenues as a percentage of GDP, total capital formation as a percentage of GDP, total public debt as a percentage of GDP, and foreign direct investment as a percentage of GDP. The dependent variable is economic growth, represented by the GDP growth rate. The model was tested using the ARDL (Autoregressive Distributed Lag) approach, revealing several key findings. Notably, government spending has a significant positive impact on economic growth in Jordan over the long term, while government revenues also exert a significant positive influence

This research aims to identify and analyze the expected relationship between financial market risks as an independent variable, expressed by the value at risk (VaR), and the variance of market liquidity, expressed by the trading volume and market turnover. To analyze the relationship, we relied on data published in the Iraq Stock Exchange regarding market risks and market liquidity for the banking sector for a time series spanning from January 2019 to December 2024, with a total of (72) observations. The impact relationship between the variables was tested, based on the relationship stipulated in the research hypotheses, and statistically analyzed using the ready-made statistical program (STATA 13). These results indicated a direct impact of market risks on financial market liquidity at the banking sector level. These results confirm that market liquidity varies to the extent that the variance of market risks can be explained by the value at risk.

Revenue is considered one of the most important topics that has received significant attention from many international accounting organizations and institutions, particularly the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). This is due to the importance of revenue as a key element for users of financial statements, where it is employed as an indicator to evaluate the performance of economic entities and assists users of financial statements in making appropriate economic decisions that contribute to improving the outcomes of activities in their economic units.
Accordingly, the objective of this research is to highlight the developments that have occurred in the business environment, which necessitated the issuance of a new accounting standard for the purpose of determining revenue recognition (IFRS 15). The methodology employed in this study is the descriptive–correlational approach, which is a type of survey study considered cross-sectional in terms of time. A questionnaire was used for data collection, and the statistical population of the study consisted of all financial managers and accountants in contracting companies. A total of 300 questionnaires were distributed to the selected sample, and 242 complete responses were collected.
For the purpose of testing the research hypothesis, parametric statistical methods (one-sample t-test) were applied using the statistical program SPSS-22. The study results revealed that the application of the international standard (IFRS 15) in the contracting sector leads to the preparation of highly accurate financial statements for users, thereby contributing to the improvement of business outcomes.

Abstract
What the auditing profession is witnessing these days, across all business sectors in general, and in the higher education sector in particular, is a profound crisis of confidence in responsibilities. This can be considered, with a high degree of accuracy, an ethical crisis stemming from the clear dominance of greed and narrow private interests in a large portion of these sectors in various countries around the world. It has been proven that accounting auditing ads credibility to the financial statements of the entities subject to auditing. This stems from the auditor's careful examination and testing during the financial statements verification process to ensure that the financial reports accurately reflect the true position of the organization. Believing in the auditors' professionalism and impartiality, stakeholders consider their reports truthful and honest, and therefore work to implement standards of compliance with accounting ethics.
To this end, the researcher set the following objective:
To identify the extent to which audit staff at Iraqi universities adhere to the Code of Ethics for Professional Accountants
In order to reach the results of the research objectives, the researcher built a tool consisting of (18) items, and the researcher also drew (42) employees from the auditing staff in the colleges affiliated with Al-Mustansiriya University, and then the psychometric properties of the tool were extracted, and after analyzing the sample’s answers, the research results revealed that the research sample has a high level of commitment to the standards of ethics of professional accounting