AL Ghary Journal of Economic and Administrative Sciences

This study aims to construct an optimal investment portfolio in the Iraq Stock Exchange by applying two key financial models: the Capital Asset Pricing Model (CAPM) and the Cut-off Rate Model. The analysis covered data from 59 listed companies across seven main economic sectors over the period 2017–2023 .
The methodology involved calculating the annual returns for each company and comparing them to the risk-free rate (Rf), in addition to estimating the beta coefficient and variance to assess systematic risk. The Treynor Ratio and Cut-off Rate were utilized to evaluate the investment efficiency of the selected companies.
The findings revealed that companies in the agriculture, telecommunications, and industrial sectors achieved the highest return-to-risk ratios, while weaker performance was observed in some banking and insurance companies. The comparison between the models indicated that the Cut-off Rate Model provided more accurate guidance in selecting high-performing companies by jointly considering return and risk. On the other hand, CAPM served as a valuable reference for evaluating the relationship between expected return and systematic risk.
The study concludes that the integration of both models contributes to building a more efficient investment portfolio and offers reliable quantitative tools for investment decision-making in emerging markets such as Iraq.

This study investigates the impact of auditor independence and experience on the quality of internal auditing. Auditor independence refers to the ability of auditors to perform their duties objectively, free from external influences, while auditor experience pertains to the level of knowledge and expertise accumulated through years of practice. The study aims to assess how these two factors contribute to the enhancement of internal audit quality A structured questionnaire was used as the primary data collection tool, designed with 83 questions covering various aspects of auditor independence, experience, and audit quality.
The survey was administered to a sample of internal auditors working in different organizations to gain insights into the correlation between these variables Data collected through the questionnaire were analyzed using the SPSS software. Descriptive statistics, correlation analysis, and regression models were applied to explore the relationships between the variables and to determine the extent to which auditor independence and experience influence audit quality. The results indicated a significant positive relationship between both auditor independence and experience and the quality of internal auditing, suggesting that both factors play a crucial role in enhancing the effectiveness and accuracy of internal audit processes The findings of this research provide valuable insights for organizations seeking to improve their internal audit functions and ensure higher quality audits by focusing on the development of auditor independence and experience.

This research aims to study the impact of human resource management practices (recruitment, training, performance appraisal, compensation) on the level of administrative decentralization (administrative deconcentration, delegation, and empowerment) in decision-making within organizations, and to achieve a balance between the organization’s adaptability and its operational effectiveness. The study was conducted on a sample of employees from the General Authority for Tourism in Baghdad, a governmental organization affiliated with the Ministry of Culture, Tourism, and Antiquities in Iraq. The sample size consisted of 140 employees. The research relied on an integrated theoretical framework and an analytical examination of best practices. The researcher used the statistical software SPSS version 26 to analyze the data, which included descriptive analysis, means, standard deviations, Pearson correlation coefficient, and simple linear regression. The results showed a significant positive correlation between human resource management practices and administrative decentralization, and that HRM practices play a pivotal role in enhancing decentralization in decision-making within organizations, thereby contributing to improved organizational performance and increased innovation.

The Importance of this study lies in highlighting the role of the Al-Qadisiyah 2 Poultry Project in supporting food security and meeting citizens’ needs for table eggs and white meat ,The study aims to assess the project's contribution to satisfying local demand for poultry products and its role in achieving self-sufficiency. The research problem centers around the project's limited effectiveness in meeting the growing demand for protein-based food products, The study hypothesizes that the project holds several opportunities to generate positive outcomes in supplying the local market with high-quality products. The findings indicate that the project makes a considerable contribution to the local market by providing essential products within its scope of activity. Moreover, it possesses significant potential and opportunities that have not been fully utilized by project administrators during the study period, The study recommends that governmental support be directed toward enhancing this vital sector in order to achieve self-sufficiency, The study recommends targeted governmental support to optimize the project's performance and strengthen this critical sector, with the overarching aim of achieving national self-sufficiency in poultry production

This research aims to examine the impact of strategic alignment (communication, partnership, governance, skills) on organizational creativity in its dimensions (originality, fluency, risk-taking, and sensitivity to problems) at the Wasit Thermal Power Plant. The research problem is represented by the weakness of strategies within the plant, which may hinder its innovative capabilities. The researcher used a descriptive-analytical methodology, with the research sample including 110 individuals from various administrative and technical levels. The importance of the research lies in its ability to provide practical advice for improving strategic alignment and encouraging creativity, in addition to its contribution to related studies. Data were collected through questionnaires and interviews and then analyzed using SPSS using descriptive statistics, correlation coefficients, and regression analysis. The results indicated a strong and statistically significant correlation (r = 0.885) between strategic alignment and organizational creativity, with a more pronounced effect on the aspects of governance and fluency. The researcher recommended strengthening partnerships, developing communication mechanisms, investing in skills development, and adopting an environment that encourages risk-taking and innovation.

Economic development financing is a fundamental pillar for achieving sustainable growth and social well-being. It requires the provision of sufficient financial resources to finance productive projects, infrastructure, and foster innovation. In this context, the Islamic approach to development financing emerges as a distinct model that aligns with ethical values and social justice. It is based on the principles of Islamic Sharia, which prohibit interest (riba) and encourage risk-sharing and productive investment. Therefore, studying economic development financing from an Islamic perspective highlights fair financing alternatives that contribute to achieving comprehensive development, while highlighting the potential of Islamic finance to enhance the economy's ability to address financial and economic challenges, in accordance with the values of justice, equality, and social solidarity within the bounds of Islamic Sharia.

The establishment of the Grand Faw Port, its connection to the Dry Canal, and the associated projects within the Faw Economic Zone hold significant economic importance, with their impacts reflecting positively on advancing the wheel of sustainable development, thereby contributing to the achievement of its goals in Iraq in both the medium and long term. The development of infrastructure, including roads, bridges, and railways through the Grand Faw Port and its linkage to global trade routes—particularly the Belt and Road Initiative—positions Iraq as a key economic corridor in the region. This leverages Iraq’s strategic location at the crossroads of the three continents, making it a vital link between East Asia and both Europe and Africa .In order to overcome the numerous challenges hindering the various activities of the existing Iraqi ports—which have become outdated and no longer keep pace with modern developments—the construction of the Grand Faw Port is expected to transform Iraq into the largest global logistics hub in the Middle East for international trade transit. This transformation would contribute to the diversification of income sources through generated revenues, provide job opportunities to reduce unemployment, and support the achievement of the Sustainable Development Goals (SDGs) in Iraq.

The goal of the research is to study the role played by financial accounting in achieving the financial sustainability of companies, with a focus on the Baghdad Bank as an applied model. The sample included workers, managers, and heads of departments at the Baghdad Bank, where a random sample was taken by (40) questionnaires, and the results analysis were carried out using the SPSS statistical program, by applying the appropriate statistical methods to test the hypotheses and their variables, including the average arithmetic, standard deviation and Person correlation laboratories. The results have shown that the correlation between financial accounting and financial sustainability (the correlation coefficient = 0.851, Sig. Rather, it has a tangible economic effect. Among the most important recommendations: Enhancing the application of the principles of financial accounting within the Banque Baghdad Bank in line with the approved criteria, through the bank’s general administration in coordination with the accounting department reviewing and developing current accounting policies in a manner that serves financial sustainability.

This research aims to analyze the extent to which artificial intelligence (AI) technologies are employed to enhance the performance of the financial and regulatory sectors in Iraq. The study adopts a field-based approach through a structured questionnaire distributed to a sample of 63 individuals, including accountants and employees working in the non-profit public sector, as well as academics and specialists in accounting and oversight. The researcher employed both inductive and deductive methods, with data analyzed using the Statistical Package for the Social Sciences (SPSS). The statistical techniques applied included: mean, standard deviation, Cronbach’s alpha for reliability, Pearson’s correlation coefficient, and linear regression analysis to test the study’s hypotheses.
The findings indicate that AI contributes significantly to improving accounting and regulatory performance by accelerating procedures, reducing errors, and increasing transparency. However, the adoption of these technologies remains limited in some institutions due to challenges such as inadequate infrastructure, lack of legislation, and shortage of qualified personnel. The results further confirm a strong positive and statistically significant relationship between the adoption of AI technologies and enhanced financial and regulatory performance, especially in the presence of promising opportunities and policy recommendations.
The study recommends adopting a comprehensive national strategy for AI implementation, issuing clear regulatory frameworks, developing continuous training programs for staff, and integrating AI concepts into relevant academic curricula, thereby strengthening the sustainability of financial and regulatory development in Iraq.

This research aims to know the role of the six thinking hats in reducing organizational ignorance at the Sulaimani Technical Institute and to determine the correlation and influence relationship between the six thinking hats through (types of the six thinking hats) as an independent variable and organizational ignorance with its dimensions represented by (complexity, uncertainty, ambiguity, and vagueness) as a dependent variable. The research relied on the descriptive analytical approach. The research problem revolved around a number of questions, including what is the role of the six thinking hats in reducing organizational ignorance. To achieve the research goal, a number of hypotheses were formulated, including the existence of a correlation and influence relationship between the six thinking hats and organizational ignorance. In order to achieve the research objectives, the researchers used the questionnaire form as the main tool for collecting data and information. The research sample included faculty members at the Sulaimani Technical Institute, where (80) questionnaire forms were distributed randomly and (67) questionnaire forms were obtained, valid for analysis using the Statistical Package for Social Sciences (SPSS-Version 26). The results showed the existence of a negative inverse correlation between the six thinking hats and organizational ignorance among a sample of faculty members at the institute. The study indicates that the more the institute focuses on six thinking hats, the less organizational ignorance there is. One of the most important recommendations of the study is to increase the institute’s efforts to help teachers acquire the required contemporary skills through an increase in training courses and the development of scientific and practical skills.

This research aims to analyze the role of self-leadership in promoting innovative behavior a sample of employees in the Najaf Governorate Diwan. The problem of this study is limited to the extent to which self-leadership supports employee innovative behavior. This research a descriptive-analytical approach by describing the research variables, collecting relevant data, and then analyzing them. The current research population was determined using a checklist distributed to department managers in the Najaf Governorate Diwan to examine the presence of the three variables in each department. The presence of the three study variables was confirmed in 19 departments in the governorate, while other departments in which the research variables were not confirmed were excluded. Accordingly, the research population comprised 360 individuals in these departments within the Governorate Diwan, while the sample numbered 199 individuals from the staff of these departments.The researchers used used a scientifically validated questionnaire as a means of collecting the necessary data and information from the sample members. The questionnaire consisted of 61 tems distributed across the two variables. This data was subjected to statistical tests using Smart PLS v.3.3.2 and SPSS v.26. The results revealed a significant positive correlation and influence between self-leadership and innovative behavior,. This calls for adopting a self-leadership style that positively influences employee innovative behavior.

This research has dealt with two variables: financial technology as an independent variable, and financial performance as the subordinate variable. The main objective of researching support for Iraqi banks is to achieve financial performance by developing their banking services in line with the latest innovations in the financial and technological field to achieve financial performance in Iraqi banks, to highlight the actual role played by financial technology in achieving financial performance, as one of the most prominent contemporary banking methods. By providing high-quality, low-cost, and accessible services, the research community included the Iraqi banking system, and the time limits extended between the years (2017-2022), a period that witnessed the actual transformation towards the dependence of financial institutions on electronic services as an alternative to traditional methods. The study was based on the relevant Central Bank data, and the research adopted the financial analytical method to measure the relationship between variables, and it was based on building its hypotheses on accurate financial indicators. Accordingly, the research recommended the need to prioritize the adoption of financial technology in the design of banking services, taking into account the quality and accessibility of these services. Financial inclusion to serve as many beneficiaries as possible. Keywords: financial technology, financial performance, banking services, Iraqi banking system.

The importance of construction industries, To understand how well one of these projects, namely the (Alqaseem Central mixer of the Al-Atabat Al-alawiyah Holy Shrine) project, is achieving its set goals and pre-determined plans, data and information from the project for the period (2020-2024) have been studied and analyzed using standards and indicators of economic performance efficiency in industrial units. The study aims, through the application of these standards and indicators, to assess the efficiency of this establishment, while also identifying the obstacles, problems, and challenges that it faces. The study adopted a descriptive analytical approach based on the hypothesis is that the (Alqaseem Central Mixing) can based on its objective circumstances, optimally utilize its available resources and production capacity in a way that helps it overcome the existing deviations. The study comprised three chapters: the first chapter addressed the theoretical framework for evaluating performance efficiency, while the second chapter discussed the role and the importance of manufacturing industries in Iraq; as for Chapter three, it addressed the practical aspect of studying the efficiency of economic performance of the mixer. The conclusion reached is that the mixer started its production in small quantities at the beginning of the study period due to it being the initial startup and production phase, coinciding with the COVID-19 pandemic. Then, its production began to rise with an improvement in the overall added value and an increase in the rate of return on capital, starting from a percentage of (4.5) % up to (19) % in 2024. It is noted that there has been a decline in the percentage of utilization of the available energy by the mixer, as it reached its highest levels until 2024 (43.05)%, This indicates a weakness in the media aspect of the mixer and a lack of sufficient advertising for marketing the product. As for the recommendations reached, they include working on increasing the available energy by addressing some bottlenecks, enhancing and increasing production in order to raise the percentage of the utilization index of the available energy by creating a promotional strategy for the products. And success is from Allah.

The global interest in the issue of renewable energies has increased in recent decades in many countries of the world as it represents one of the most important main sources of global energy, as well as clean and non-polluting energy for the environment, which gives it great importance in achieving sustainable development, due to the repercussions of traditional energy, whether in terms of depletion or the resulting harmful pollutants to the environment and human health, so the research aims to identify the reality of renewable energy sources and their capabilities in the Arab countries. As well as knowing the energy prospects through the study of demand and supply for traditional and renewable energy sources in the Arab countries, while the research problem lies in knowing what is the reality and prospects of renewable energy in the Arab world and the extent of benefit from it, and it has been concluded that there is a global trend to make renewable energy sources complementary energy to fossil fuels, as for the most important recommendations that have been reached, it is necessary to increase investments in the field of renewable energy in order to develop and benefit from it being It represents a guarantee of security of supply and a sustainable balance.

This study examines the impact of working capital management on the profitability of industrial companies listed on the Iraq Stock Exchange during 2018–2022. Working capital management (independent variable) is operationalized through liquidity management (LM), inventory management (IM), and short-term debt management (STDM). Profitability (dependent variable) is measured by net profit margin (NPM) and return on assets (ROA). The population comprises all listed industrial firms over the period, with eleven companies selected based on complete financial data availability. A quantitative analytical approach is employed using actual firm financials, and statistical analyses are conducted in EViews to test the relationships between the independent and dependent variables over time. The findings show that working capital management explains 38.4% of the variation in NPM and 52.4% of the variation in ROA—an economically meaningful effect given the many other factors influencing profitability. The study recommends that industrial firms undertake a comprehensive review of inventory management—particularly the cost of goods sold (COGS)—by eliminating unnecessary costs and restructuring production processes. Because COGS and net profit are inversely related, reducing COGS can directly improve profitability.

Malaysia's experience in supporting small businesses is a pioneering international experience in promoting sustainable economic development. This sector has played a pivotal role in transforming the Malaysian economy, from one primarily based on agriculture to a diversified and integrated economy. This research aims to review the features of this experience and highlight the key characteristics of small businesses and their role in supporting the national economy, while analyzing their contribution to the gross domestic product (GDP) during the period from 2004 to 2022. The research also discusses the policies and measures adopted by the Malaysian government to promote this sector and expand its impact across various economic sectors.

The research aims to analyze the impact of corporate governance on financial sustainability, with a focus on the Iraqi banking sector. A sample of 10 Iraqi commercial banks listed on the Iraq Stock Exchange was used, covering the period from 2014 to 2023, with a total of 100 observations.Corporate governance was measured using a set of indicators, including: (Board size, board meetings, audit committee size, audit committee meetings, audit committee independence, gender diversity, managerial and institutional ownership).Financial sustainability was measured through the following indicators:(Return on assets, return on equity, current ratio, solvency ratio, and defensive interval ratio). The researcher employed advanced statistical analysis tools such as pathanalysis and linear regression using the programs (SPSS27, AMOS22, and EVIEWS). The results revealed a statistically significant positive relationship between corporate governance and financial sustainability. The researcher concluded that strengthening corporate governance mechanisms in banks positively impacts financial sustainability, thereby increasing investor confidence, reducing investment risks, and enhancing the competitiveness of Iraqi economic units in financial markets.

This study demonstrates the impact of banking risks (credit risk and liquidity risk) on banking stability for a sample of banks listed on the Iraqi Stock Exchange. The study was conducted on three commercial banks on the Iraqi Stock Exchange for the period from 2011 to 2023: Ashur Bank, Bank of Baghdad, and Middle East Bank. The study relied on the annual financial statements of the sample banks. Financial indicators were used to measure liquidity risk (cash in banks / total deposits) and (loans and advances / total deposits). For credit risk, the indicator (loans / total assets) was used. The study concluded that a balance should be struck between banking stability and banking risks, as this is an important topic that banks must address. Analyzing banking risk indicators helps decision-makers identify strengths and weaknesses. It is essential for Iraqi banks to formulate strategies to mitigate the risks they are exposed to, maintain sufficient reserves to enable them to confront these risks, and guide the economic sector to the importance of the financial sector in mitigating credit risks

The purpose of this study is to identify the impact of human resources practices in its dimensions (Recruitment and Selection, Training and Development, Performance Appraisal, Compensation and Reward) in enhancing the organization's competitive strategy in its dimensions (Low Cost Strategy, Differentiation Strategy, Focus Strategy). This study relied on the (Descriptive-Analytical) approach to analyze the nature of the relationship between the research variables. The questionnaire was used as the main tool in collecting data. The researcher chose the intentional sample, as this study was applied to the leaders of the private National University of Science and Technology in Dhi Qar, where (72) questionnaires were distributed to the study sample at the university, the number of returned ones was (71), while the number of valid ones for statistical analysis was (70) questionnaires. The researcher used the appropriate statistical programs in the study based on the study hypotheses, sample and objective, namely (SPSS) and (Smart PLS) in addition to Excel (2007). The importance of the study lies in bridging the knowledge gap in the literature on the relationship between human resource management practices and an organization's competitive strategy, as well as in identifying the nature of the relationship and influence between human resource management practices and an organization's competitive strategy.
The researcher reached the following conclusions: The study variables (human resource management practices, competitive strategy) are concepts that continue to be of great importance to organizations. They vary from time to time and from one organization to another, as well as from the sector in which the organization operates. The education sector is also considered an important and sensitive sector that has a direct impact on the lives of society.
As for the field conclusions, the study variables received sufficient attention at the National University of Science and Technology in Dhi Qar Governorate. A positive and significant correlation was found between human resource management practices and an organization's competitive strategy, as well as a significant positive influence between human resource management practices and an organization's competitive strategy.

The article studies the relationship between influencing consumer behavior (religiosity and physical behavior as independent variables) and consumer attitudes and intentions to buy counterfeit products as dependent variables. The study focused on a critical issue: the ethical considerations of customers, gender, and religious beliefs that influence customers' purchasing decisions to acquire counterfeit goods. The Statistical Package for the Social Sciences (SPSS) software was used to create a questionnaire and sample 300 participants who had recently purchased counterfeit products. The Turkish markets in the cities of Istanbul and Samsun were chosen as a community to select the study sample to test the main hypotheses of the study (the existence of an inverse relationship between materialism and the influence on opinion and customer behavior in purchasing counterfeit goods). Moreover, an individual's attitude toward purchasing counterfeit goods influences the relationship between materialism, religion, and behavioral intentions. Furthermore, an individual's attitude toward buying counterfeit goods affects the relationship between materialism, religion, and behavioral intentions; accordingly, gender and buyback plans have a strong link. religion, materialism, counterfeit commodity, behavioral considerations.

This study aims to explore the effective impact of strategic mindfulness on enhancing creative thinking practices and how to use it as a tool to address administrative challenges within organizations, with a particular focus on the Ministry of Finance, as the central hub for all state institutions. This is achieved through an analysis of the ministry's reality and its crisis management methods.
The research problem lies in the fact that the issue of strategic mindfulness is a subject of scientific research that has not been adequately studied by many local and international theorists and researchers. This prompted the researchers to explore this issue in this study, to understand its concept and dimensions, and how organizations can benefit from it. The research adopted a descriptive-inferential approach, in addition to using a set of statistical methods to analyze the data, such as conducting validity tests using factor analysis and reliability tests using Cronbach's Alpha.
The research sample consisted of individuals working in the Iraqi Ministry of Finance at the leadership level, including senior and middle levels within the ministry. The researchers distributed (60) questionnaires.
The results of this research are expected to contribute to enhancing a deeper understanding of strategic thinking as an innovative management tool and promoting creative thinking within the organization. They will also contribute to providing practical recommendations that can benefit decision-makers in the Ministry of Finance and other government institutions in improving their performance and developing their capabilities to effectively and efficiently meet future challenges.

This study explores the role of entrepreneurial leadership—through its dimensions of innovativeness, proactiveness, and risk-taking—in enhancing organizational prestige, represented by organizational reputation, identity, and external image, within private institutes in Duhok province. It also examines the mediating role of organizational readiness, including top management support, clarity of vision, organizational culture, and organizational flexibility, based on insights from a sample of faculty members who play a central role in the educational process and have direct exposure to the administrative realities of their institutions. The research adopts a descriptive-analytical approach and uses a structured questionnaire as the primary data collection instrument. Data were analyzed using SPSS.v25, and hypotheses were tested based on the proposed conceptual model. The findings indicate that organizational readiness mediates the relationship between entrepreneurial leadership and organizational prestige. Results further suggest that fostering a flexible organizational environment—supported by conscious entrepreneurial leadership and calculated risk-taking—can contribute to strengthening institutional reputation, reinforcing organizational identity, and enhancing the external image of educational institutions, thereby improving their overall prestige in a competitive academic environment.

The study aims to identify the effect of financial constraints on the level of accounting conservatism in a sample of banks listed on the Iraq and Amman Stock Exchanges for the period 2006–2023. To achieve the objectives of the study, a quantitative empirical approach involving mathematical assessment and analysis was adopted. The sample of the study comprised 26 banks from the Iraqi and Jordanian contexts, selected through a purposive sampling technique, relying on the annual financial statements of these banks as published on the respective stock exchange platforms.
The study revealed several findings, the most important of which is that financial constraints have an insignificant impact on the level of accounting conservatism in the context of the Iraqi banks. In contrast, the results showed a positive and significant effect of financial constraints on the level of accounting conservatism in Jordanian banks. Based on these findings, the study proposed several recommendations. For the Iraqi banking industry, the study recommended enhancing transparency and reducing bureaucratic barriers. These measures could encourage the proper application of financial reporting standards, thereby mitigating the financial constraints affecting this sector. For the Jordanian banking industry, the study recommended restructuring financial risk management to align with developments and challenges in the banking environment. This restructuring could help Jordanian banks achieve an effective balance between borrowing and accounting conservatism, ensuring strong financial stability under varying economic conditions.

Fiscal policy is one of the fundamental pillars of economic policy, receiving widespread attention from economists and various schools of thought, given its vital role in allocating resources, promoting stability, and achieving national development goals. Under the title "Analyzing the Role of Fiscal Policy in Promoting Innovation in Iraq for the Period (2004–2023)," this research examines the relationship between fiscal policy tools—represented by public expenditures and public revenues—and the level of innovation in Iraq during the specified period. It aims to highlight the most prominent challenges facing fiscal policy tools in supporting innovation, while assessing their effectiveness in creating an environment conducive to growth and technological and cognitive development. The research focuses on analyzing innovation developments in Iraq during the period under study, examining how to finance increases in public spending, and proposing appropriate fiscal policies that would promote innovation, particularly by providing tax incentives, facilitating access to finance, and supporting the private sector. The study found that the absence of a clear and encouraging tax policy and the weak investment environment constitute an obstacle to innovation efforts. Attempts to attract investment have not translated into effective practical measures such as tax exemptions or direct support for productive sectors.

The current research aims to test the impact of retention strategies for golden-collar workers in reducing organizational stupidity in private secondary schools operating in the city of Najaf, as well as diagnosing the level of schools’ interest in research variables and their dimensions. Based on the novelty of research variables and their importance at the level of the education sector, secondary schools and their individuals, the research adopted the (descriptive-exploratory) approach, and it was applied in the environment of the Ministry of Education to be the study community of teaching staff in secondary schools. The research sample was (284) teachers specialized in education and teaching (comprehensive enumeration method), as the sample was intentional and quota of specialized teachers. The researcher distributed (284) questionnaires to them over three months, and the researcher was able to retrieve (262) questionnaires, and upon differentiation, (250) questionnaires were valid for statistical analysis. The questionnaire was supported by limited interviews, while statistical programs (AMOS) were used. V.25- SPSS V.26) to analyze the primary data, adopting descriptive and inferential statistical methods represented by (normal distribution test, exploratory factor analysis, confirmatory factor analysis, validity and reliability test, arithmetic mean, standard deviation, coefficient simple linear regression coefficient and the multiple regression coefficient were used to test the five hypotheses stemming from the main questions. Statistical analysis revealed a number of results, the most notable of which was the role of retention strategies for gold-collar employees in reducing organizational stupidity in private secondary schools

Economic feasibility studies play a significant, clear, and vital role in the development of medium-sized enterprises (SMEs), as they are the compass that assists and supports businessmen and investors in making sound decisions with minimal risk and increased chances of success. Providing a high-quality healthcare sector is a true investment in human development, as it provides greater opportunities for society intellectually, psychologically, and health-wise, in addition to raising the country's level of economic activity and reducing the loss of economic resources. Among the scourges and diseases facing Arab society are dementia, where patients require funds and care that differ from others. Here, the goal of establishing SMEs emerges in bringing about development, firstly on the economic level by providing labor, reducing unemployment, and minimizing the drain on foreign currency by limiting travel and employing qualified medical personnel. Secondly, on the human development level, by transforming those afflicted with dementia from a helpless group in need of a provider into individuals capable of working and supporting themselves. To reach and achieve the research objectives, it was divided into three chapters in addition to the introduction, conclusions and recommendations. The first chapter dealt with theoretical foundations: economic feasibility study; development of medium-sized projects, in terms of the general concepts of the feasibility study, its characteristics, objectives and stages, in addition to medium-sized projects and their role in enhancing economic and social development. The second chapter included the reality of the specialized hospital project for the treatment of atrophy disease in terms of the importance of the specialized hospital in providing health care and the general features of the health situation in Iraq. The third chapter included the financial analysis of the project and the application of commercial standards for the project. The conclusions and recommendations of the project will then be reached. Investing in Aba Al-Hassan Specialized Hospital will raise the quality of healthcare through the rehabilitation of injured individuals. This is from the social feasibility aspect. From the commercial profitability aspect, the project will recover its money within three years and nine months of its establishment and will obtain an accounting return estimated at 25% and a net present value estimated at 212,802,709. The profitability index is estimated at 0.257, and thus the project is commercially profitable. From here we conclude that the project has great social importance in terms of improving the quality of healthcare provided in terms of efficiency and effectiveness, in addition to speed, management, and increasing skill development. Therefore, establishing the specialized hospital project is necessary because of its great importance in reducing the drain on foreign currency and bridging the gap between the number of centers and injured children.

The current study aims to gain a better understanding of the role servant leadership can play in achieving sustainable production practices, given the presence of social responsibility as an intervening variable in the industrial sector, specifically in food factories in the Iraqi Kurdistan Region. To accomplish this objective, a quantitative approach was chosen to collect data within the framework of the case study. A structured questionnaire was designed and pre-tested, and then distributed to relevant leaders in the study sample using an online questionnaire and an internal questionnaire. (68) valid responses were obtained for statistical analysis. The study results revealed that servant leadership, with its dimensions, particularly the wisdom dimension, as pivotal tools plays a vital and decisive role in achieving sustainable production practices. The results also indicated that social responsibility, as an intervening variable, plays an effective role in enhancing the impact on achieving sustainable production practices in the factories under study. This all comes in response to the focus on the efficient and effective use of available resources to serve the interests of producing sustainable products in the contemporary market environment. Based on the findings, the study recommended that the managements of the industrial organizations surveyed, to ensure success in implementing sustainable production practices soundly and effectively in terms of achieving the desired results, seriously pay attention to the concepts of servant leadership and social responsibility and prioritize them as essential strategic investments to enhance the ability to adapt and respond to the sustainable environmental challenges that any industrial system may face in the current era of intense competition.

This research aims to measure the impact of strategic planning on organizational performance in Asiacell Company. The research adopted the descriptive analytical method to deal with and classify data through designing a questionnaire prepared for the purpose of collecting data from employees and testing hypotheses, where it was analyzed using statistical methods using the (SPSS) program, by processing it according to the tests that achieve the purpose of the research. The study community consisted of employees in Asiacell Company located in Baghdad, where the number of the study sample amounted to (100) employees. The results showed the existence of a statistically significant correlation between strategic planning in its dimensions (vision and mission, analysis of the internal and external environment, implementation of the strategic plan) and organizational performance in its dimensions (internal operations, customer satisfaction). A field study on Asiacell Company. Some recommendations were put forward in the study, including conducting continuous studies and research to identify the renewed needs and desires of customers and to gain new customers.

Wise leadership is the ability to make informed and inspired decisions that lead to the achievement of an organization's goals and the advancement of its employees. Wise leadership relies on job enrichment by providing employees with opportunities to perform diverse tasks and develop multiple skills, contributing to improved employee performance and job satisfaction. This research aims to analyze the relationship of correlation and influence between wise leadership with its dimensions (good judgment, understanding the essence of the situation, creating a context of participation, communication skills, enhancing practical wisdom) in achieving job enrichment with its dimensions represented by (skill diversity, task importance, job independence, task identity, feedback) in a number of Internet Companies in Sulaymaniyah Governorate, numbering (6). After reviewing a group of studies and literature, theoretical concepts were written and a model and hypotheses were built based on the dimensions of wise leadership and job enrichment. Depending on the nature of the study and the objectives it seeks to achieve, the descriptive analytical approach was relied upon, and the questionnaire form was relied upon to collect data related to the field aspect. (125) questionnaire forms were distributed to the research sample of two years in a number of Internet companies in Sulaymaniyah Governorate, and (99) forms were returned, and a form valid for statistical analysis numbered (77). Several statistical methods were used, including Cronbach's alpha to ensure validity and reliability, factor analysis, simple correlation, and structural equation modeling using SPSS-22 and AMOS-22. The results of the research demonstrated a significant positive correlation and significant effect between the independent variable and the dependent variable. There is also an influence of wise leadership and job enrichment in Internet companies. Based on the results of the current study, several proposals were presented regarding the need for Internet Company management to harness practical wisdom and communication skills to enhance job enrichment practices by delegating authority, encouraging subordinates to participate in management decisions, and clarifying how work procedures affect others.

The current research aims to identify the role of creative leadership with its dimensions (empathy, clarity, creativity) in the perceived self-efficacy of employees in Internet companies in Sulaymaniyah Governorate. A group of studies were reviewed to write the theoretical concepts and build a model and hypotheses based on the dimensions of creative leadership and perceived self-efficacy. The research followed the descriptive analytical approach, where a questionnaire was designed to collect data, and the research community consisted of (465) employees. (302) questionnaires were distributed to the research sample represented by employees in the surveyed companies, and the research sample was randomly selected. (281) questionnaires were retrieved. From this number of questionnaires, (11) of them were excluded due to their lack of validity for statistical analysis. The valid questionnaires for analysis amounted to (270) questionnaires. Some statistical tests were used using the Statistical Package for Social Sciences (SPSS-v24) and (SmartPLS v4), Pearson Correlation, and Structural Equation Modeling. The results showed a positive correlation and impact between the variables. This means that creative leadership plays a pivotal role in enhancing employees' perceived self-efficacy. Statistical analyses also confirmed the validity and reliability of the proposed model, making it an appropriate framework for understanding the relationship between variables in similar work environments. Based on the results, a number of recommendations were presented, including the need for the surveyed companies to provide a stable and supportive work environment through clear and fair policies, and to establish mentoring programs to help new employees adapt to the company culture.

This study aimed to explore the relationship between structural leadership and chronic workplace procrastination, with a focus on organizational sanctity as a moderating variable, within the practical context of Al-Sadr Educational Hospital. It sought to address a research gap related to the scarcity of studies that have integrated these variables in the health sector in general, and particularly in the Iraqi health sector. A questionnaire was designed to collect data from nurses using a simple random sampling method, distributing 300 questionnaires, of which 262 valid responses were retrieved, representing a response rate of 87.3%. Data analysis was conducted using SPSS V.24 and SmartPLS V.4 software. The results revealed a statistically significant negative effect between both structural leadership and organizational sanctity on one side, and chronic procrastination on the other. Moreover, the findings supported the role of organizational sanctity as a moderating variable in the relationship between structural leadership and chronic procrastination. These results highlight the importance of examining the interplay among these variables in improving the work environment, reducing negative job behaviors, and enhancing organizational efficiency and effectiveness.

The study aimed to identify the impact of electronic media in reducing marketing chaos. A number of stores distributed in Dohuk were selected as a field computer & a source for collecting data by adopting a questionnaire that was distributed to workers in retail stores. Achieve its objectives & find answers to its questions within its theoretical & practical framework, the study relied on the descriptive & analytical approach & relied on a ready-made programming package (SPSS). A number of conclusions were reached the most important of which is than marketing chaos is formed as a result of the researched stores having sufficient data & information for forecasting & planning which leads to the weakness of their activities & competitors exploiting their weaknesses & enhancing their strengths. Based on the conclusions, several recommendations were presented, the most important of which is the need for the researched retail stores to pay attention to developing & expecting. Electronic promotional mean to enhance their relationship with customers through which marketing chaos can be reduced.

This study aims to examine the impact of public revenues—both tax and non-tax—on the redistribution of national income in Iraq over the period from 2003 to 2023. Achieving social justice and reducing income inequality are among the primary goals of fiscal policy, especially through the mechanisms of the general budget, which relies on revenue collection and equitable public spending. The research adopts an analytical approach, utilizing official statistical data to assess the structure and efficiency of revenue sources in supporting low-income groups.
The findings indicate an unstable relationship between the volume of public revenues and the effectiveness of income redistribution. Heavy reliance on oil revenues has led to fluctuations in fiscal policies, negatively affecting the fairness of income distribution. Additionally, the tax system in Iraq has not been effectively utilized as a redistributive tool due to its structural weaknesses and the lack of equitable taxation.
The study recommends diversifying public revenue sources, strengthening a progressive tax system, and ensuring a balanced approach to revenue and expenditure that promotes equitable income distribution and improves the living standards of disadvantaged populations.

The main objective of this study focused on analyzing the nature of the relationship between the variables: (use of technology in human resources management, organizational communication) by surveying the opinions of employees in the administrative departments (human resources department, finance department, airport security department, information technology department, quality department and media and public relations department) at Najaf International Airport using the random sample method. The study started from a hypothetical problem represented in knowing the extent of the impact of the use of technology in human resources management by the organization in enhancing organizational communication. The size of the community for this study amounted to (165), and to ensure obtaining this number or more, the researcher distributed the questionnaire to all members of this community, and after sorting the retrieved forms, which amounted to (163) and auditing them, it was found that the number valid for statistical analysis was (158) questionnaires. The statistical analysis of the collected data was carried out using the programs (26.v SPSS and 2.3.3 Smart PLS v). The value of this study comes from the vital importance of the variables addressed by the researcher in light of the rapid development and extensive use of technology, which is considered one of the basic issues for organizations in addition to the scarcity of previous studies that addressed the variables. The results showed that the use of technology in human resources management is applied in the management of Najaf International Airport, where the dimensions of this variable received high levels of attention. The results of this analysis also showed a positive association with organizational communication. Therefore, the researcher recommends the need to improve communication channels, whether formal or informal, and to be dedicated to communication within teams or administrative departments and to encourage open dialogue by creating an environment in which employees feel comfortable discussing ideas and topics away from official pressures.

The study aims to explore the effect of artificial intelligence applications on improving the efficiency of accounting operations in banks and to determine the nature of the relationship between artificial intelligence applications and accounting operations. A descriptive quantitative approach was used to collect data for the study, which included secondary data from previous studies and primary data through the distribution of a questionnaire to a sample of 30 employees. The study population included the Najaf branch of the Commercial Bank of Iraq. The SPSS program was used to analyze the data and arrive at the results. After conducting the statistical analysis, it was concluded that artificial intelligence has a positive impact on accounting operations in the banking sector and on the quality of banking services according to the variable of experience and the variable of educational qualification. One of the most important conclusions was that artificial intelligence leads to reducing the huge amount of work on the part of the customer and the bank, as it helps banks by obtaining, unifying, and integrating data from various and multiple sources.

This paper accessed the role of digital technologies in supporting the effectiveness of the Nigerian environmental policy. To conduct a mixed-methods research, the issue was approached through both qualitative and quantitative approaches in collecting and analysing data through a survey questionnaire and semi-structured interviews with environmental decision-making and practitioners. Particularly in the field of collecting data, monitoring, and enforcement, the study revealed that the application of the digital technologies has a hugely positive effect on the efficacy of Nigeria environmental policy. The findings demonstrate the advantages of digital technology, such as an increased amount of the population taking part in it, data analysis, monitoring, and enforcement. Challenges such as inadequate infrastructure, resource shortage, as well as concerns of cyber security were also identified in the research. The research finds out that although there are numerous obstacles to the adoption and implementation of digital technology, it might increase the effectiveness of the environmental policy in Nigeria. The findings show that in addition to licensing the use of digital technologies in environmental policymaking and implementation, policymakers and other stakeholders ought to prioritize investments in digital infrastructure, capacity building, and cybersecurity programs. Additionally, the research suggests the need to enhance digital advancement and entrepreneurship concerning environmental sustainability and to foster data-driven decision-making as far as environmental policy making and implementation is concerned. Nigeria can enhance the level of environmental protection, sustainable development, and enhance the effectiveness of environmental policy through the use of digital technologies.

Discretionary fiscal policy is one of the vital tools governments use to deal with economic shocks, especially in rentier countries that rely heavily on oil revenues. This research aims to analyze the impact of discretionary fiscal policy on GDP in Iraq, given oil price fluctuations and recurring oil shocks.
The research is based on the hypothesis that oil shocks directly affect economic performance, and that fiscal responses through discretionary spending and revenue tools can contribute to mitigating these effects. The autoregressive distributed lag (ARDL) model was used to measure the short- and long-term relationship between fiscal policy tools and GDP.
The results showed a statistically significant relationship between discretionary spending and revenues and GDP, particularly in the long term, while the impact of oil shocks was more pronounced in the short term.
The research recommends restructuring fiscal policy in Iraq to enhance its flexibility, establishing sovereign and reserve funds to address oil market fluctuations, and reducing overreliance on oil revenues by diversifying sources of income.

This research aims to analyze the effectiveness of Artificial Intelligence (AI ( in achieving organizational transformation. The study explores the perspectives of a sample of managers in private banks in Duhok Governorate. The main research problem is embodied in the following question: To what extent is Artificial Intelligence effective in achieving organizational transformation in private banks in Duhok Governorate.The researchers adopted the descriptive-analytical approach in dealing with the theoretical and field data of the surveyed banks. Data were collected randomly through a questionnaire, with the final research sample consisting of 76 respondents from managers in the private banks of Duhok. Statistical analysis of the data was conducted using the statistical program (SPSS V.27), and a number of statistical indicators were calculated, forming the basis for presenting and discussing the results of the field analysis. The research reached a set of conclusions, the most important of which is that the results of the correlation analysis revealed that high levels of organizational transformation in the surveyed banks in Duhok are associated with equally high levels of Artificial Intelligence among their managers. This indicates that the more AI levels improve in these banks, the more they contribute to achieving organizational transformation in private banks. The research also presented several recommendations for the surveyed banks, most notably the necessity of adopting effective strategies to facilitate organizational transformation through the use of Artificial Intelligence.

This research aims to identify how to improve the job passion of lecturers at Duhok universities (public and private) by highlighting the role of wise leadership in enhancing the job passion of Duhok universities’ lecturers. The study problem was defined in several questions centered around the role of the independent variable (government leadership) on the dependent variable (job passion). Thus, three main hypotheses were developed, and the study framework was designed.
The descriptive study used the analytical method as an approach. A questionnaire was used in this important study to obtain primary data. A sample of lecturers from Duhok universities was selected, and (137) valid questionnaires were obtained for analysis. Frequencies, proportions, means, and standard deviations were used to describe, diagnose, and contrast the study. The study used the correlation coefficient to identify the relationship between the two variables and the study used the linear regression to identify the impact of independent variable (decisive leadership) on the dependentt variable (job passion). The data was analyzed by using SPSS v. 27.
After analyzing the data, the study concluded that the degree of wise leadership practice at Duhok Governorate universities, from the perspective of their lecturers, achieved moderate protection of the power of wisdom. The level of job passion among instructors at Duhok Governorate universities, from their perspective, was high. There is a strong and positive correlation between wise leadership and job passion, as well as there is a significant influence of wisdom on job passion at Duhok universities. Based on this, the study suggested, increase attention in research universities, on the dimensions of experimental wise leadership, in addition to finding ways to differentiate it in reality, given its direct impact on enhancing job passion among instructors

This research seeks to examine the impact of smart leadership (with three dimensions being the rational intelligence, emotional intelligence and affective intelligence) on gaining a strategic superiority of the organizational flexibility. The three dimensions of strategic superiority were discussed: Sphere of influence, competitive pressure, and competitive configuration.
This research was premised on the assumption that smart leaders – with characteristics such as quick adaptation, data-based decision-making, and risk anticipation and management – make the difference in crafting the elements underlying strategic dominance: the establishment of an organization that is nimble and adaptable, responsive to today's challenges.
The researcher used a descriptive analytical approach, using the Kufa Cement Factory as the field for the research, targeting a purposive sample of department and division managers in the studied factory, with a total sample size of (131), and using the statistical analysis program (AMOS. V.26) to clarify the relationship between the study variables. The findings revealed a favorable and statistically significant association between clever leadership and the level of organizational flexibility, which contributes to long-term strategic dominance.
The study recommends implementing flexible and adaptable policies that keep up with changes in both internal and external environments, as well as targeted training programs aimed at developing administrative leaders' intelligent capabilities to improve institutional efficiency and maintain a competitive advantage.

This research aims to study the effectiveness of the use of derivative financial instruments in hedging against oil price fluctuations in the Iraqi environment, due to the dependence of the Iraqi economy almost completely on oil revenues and the consequent exposure of the general budget and financial balance to severe external shocks. The research was based on a descriptive-analytical approach supported by comparisons between the main derivative instruments (futures, options, swaps), with a review of the relevant literature and analysis of the implications of these instruments on financial stability. The results showed that the use of financial derivatives contributes to reducing the degree of exposure to price volatility risks, but the effectiveness of these tools in Iraq is still limited by the lack of legislative structure, weak local financial markets, and lack of technical expertise in risk management. The research concluded that it is necessary to develop the institutional and legislative framework and adopt modern financial hedging mechanisms to ensure the sustainability of economic stability.
The study also included an analysis of the relationship between the level of hedging and net income, and concluded that organizations using hedging tools achieve better financial stability compared to those that do not use them. It also showed that the effectiveness of hedging increases the higher the degree of volatility of oil prices, which supports the need to adopt flexible hedging policies based on careful market analysis. The research recommended the need to train financial cadres, adopt advanced analysis models, and encourage the adoption of hedging strategies as part of the overall financial structure of institutions, especially in environments suffering from high oil volatility.