AL Ghary Journal of Economic and Administrative Sciences

The research aims to analyze the utilization of excess production capacity at the General Company for Cars and Equipment in Alexandria, Iraq. It focuses on assessing the potential for exploiting this capacity through leasing, selling, or self-utilization under the currént economic conditions. The study seeks to determine the volume and percentage of excess production capacity and to select the optimal alternative for production plans that achieves the highest returns at the lowest costs, taking customer opinions into account. It also aims to verify the components of excess capacity, such as machinery, equipment, labor, and financial support, as well as engineering expertise. A dual scientific methodology was adopted, combining both quantitative and qualitative approaches. The quantitative methods included data analysis using decision theory and linear programming techniques to evaluate available options. The qualitative methods involved conducting surveys and interviews with employees and experts, along with studying production-related documents and records, as well as field visits. The research found that the company suffers from an excess production capacity of up to 50% of its total capacity. Data analysis indicated that self-utilization of excess capacity is the optimal option for achieving the highest returns at the lowest costs. The results revealed a strong desire among customers to support national products, enhancing the opportunities for utilizing this excess capacity. The study confirmed that excess capacity significantly impacts costs and increases inefficiency. The research recommended the need to develop an effective strategic plan to exploit this capacity, conduct feasibility studies to assess available opportunities, and improve supply chains to ensure efficiency and effectiveness in production.

This research paper explores the pivotal role of strategic budget planning in enhancing the overall effectiveness and efficiency of the budgeting process within institutional and organizational settings. The study highlights the multifaceted benefits of adopting a well-structured planning approach, particularly in fostering financial transparency, optimizing resource allocation, aligning financial and non-financial goals, and strengthening interdepartmental collaboration and coordination. To support the successful implementation of this strategy, the paper proposes a series of actionable recommendations, including the institutionalization of participatory and consultative planning frameworks, the refinement of monitoring and evaluation mechanisms, the advancement of employee training and capacity-building initiatives, and the integration of robust risk management practices. Ultimately, the research seeks to contribute to the continuous improvement of budgeting practices while simultaneously enhancing the financial stability and operational performance of organizations Data collection relied on a questionnaire specifically designed for this study, which was distributed to a sample of workers at the Kufa Cement Factory. The number of distributed questionnaires was (60), of which (55) were returned for analysis, representing a response rate of (91.7%). The sample members' responses were analyzed using a five-point Likert scale.

The purpose of the research is to identify the role that creativity marketing can play in achieving Strategic Innovation. Administrative leaders at the Al-HillaTextile Factory were chosen as the research community to demonstrate the extent of their agreement on the importance of the impact of creativity marketing in achieving Strategic Innovation, as they are the relevant group in this field. The research relied on three dimensions to measure the independent variable, creativity marketing, namely (developing marketing technology, increasing the value of resources, and calculated risks). The research also adopted two dimensions to measure the dependent variable, Strategic Innovation, namely (proactive orientation towards technology, proactive orientation towards the market). The research sample included 81 administrative leaders at the Al-HillaTextile Factory. Questionnaires were distributed to them, which included measures of the research variables. Hypotheses were tested regarding the correlation and influence between the research variables using the necessary statistical formulas, means, and methods, which demonstrated the acceptance of the research hypotheses at the overall level and at the sub-dimension level. The research reached a set of conclusions that showed that creativity marketing is one of the prominent and important factors in achieving Strategic Innovation in the organization under study

This study aims to understand the role and importance of external auditing in reviewing internal control in digital accounting systems. The researcher relied on the descriptive-analytical approach, using a questionnaire as a study tool to obtain data. The sample size was (60) auditors from a number of banks in Babil Governorate. Statistical analysis was conducted using the SPSS program. The study found a significant increase in the role of the external auditor in reviewing digital accounting systems, with a statistically significant direct effect. Among the most important recommendations of this study are: working to spread the culture of using modern technological techniques in various fields, including management and accounting, in various companies and institutions, as well as the need to develop internal control systems to suit digital accounting systems.

The research aims to analyze the vision of the local administration in Basra Governorate regarding building smart cities with superior technology to help in sustainable development and reduce environmental pollution resulting from burning gas in oil fields, and the lack of green spaces resulting from the salinity of the Shatt al-Arab water. From here, the local administration in Basra Governorate developed investment plans in smart cities such as (Al-Amal Residential City I / and II / and Al-Amal / and Al-Nakhil / and Al-Andalus City / and Al-Safa / Shatt al-Arab is the residential city of Narges), and a random, stratified research sample was selected from cities numbering (320) individuals.The measurement tool was a questionnaire, followed by statistical analysis (descriptive statistics and proof of hypothesis using path analysis). The results confirmed that cities use high-tech technologies in the field of technology, optical networks, waste management, green spaces, noise reduction, and traffic regulation while providing sustainable entertainment. The researchers recommend the necessity of caring for and monitoring cities, some of which are still under construction and must conform to the specifications of smart cities Because it is an important global trend in Basra Governorate to contribute to reducing pollution and creating a sustainable environment sufficient for a direct increase in population.

The research aims to study the impact of commitment to applying the mechanisms of governance of banking institutions in achieving financial sustainability. The study sample represents a number of banks listed in the Iraq Stock Exchange. The independent variables were measured by (the number of independent members in the board, the number of directors in the board, the number of committees in the board, the percentage of shares owned by major shareholders in the board, and the size of the bank). The dependent variable is financial sustainability, which was measured by (capital adequacy index, profitability index, liquidity index). The descriptive analytical approach was used to achieve the study objectives. One of the most important conclusions reached by the study is that financial sustainability is a relatively modern concept and that achieving it in Iraqi banks is a necessity and a goal at the same time. The most important proposals are to urge Iraqi banks to implement governance and continuous monitoring by the Central Bank in order to keep pace with technological developments in the field of governance.

It is clear from our study of the economic reality in Iraq that the content of economic thought for those in charge of it clearly indicates that the Iraqi economy suffers from rentier domination that depends (95%) on oil with no interest in other economic sectors, which negatively affected the reality of economic development in it .
It is clear to us through our study that the dominance of the oil sector over the economy and the domination of the state over economic activity, and that the patterns of economic growth that Iraq has witnessed in the past arising from the growth of the oil sector at the expense of simple growth rates in the rest of the other productive sectors carried the seeds of rapid collapse, which is observed All attempts to build the Iraqi economy have been launched and constitute a large amount of oil export revenues, which led to a change in the structure of the national product so that two thirds of the Iraqi economy represented by the oil sector has become, and we can deduce from the above that the development policies that were followed to advance the Iraqi economy were And it still failed to create a productive economic base in other sectors such as the agricultural, industrial and service sectors, which led significantly to the state's control of all sectors due to its control over the unilateral economy, which notes the significant fluctuation in other production sectors because the extractive oil sector adopts intensive work patterns The capital is scarce to use for employment, and it can be said that (60-70)% of the gross domestic product is generated from the oil sector and employs only less than (1)% of the available labor in the market, which led to these sectors remaining unable to absorb the accelerating numbers of males Two rights in the labor market, which led to the distortion of the sectors of economic development, and on this basis the research attempted to clarify the great effects of the rentier economy on the sectors of economic development and its money from it.

The current research aims to know the importance of the role of Entrepreneurial alertness in enhancing creativity in business organizations. The main research problem was represented by the important question (Is there a correlation and influence relationship between entrepreneurial vigilance and creativity ?), to explain the relationship between the research variables, there were two main hypotheses formulated for correlation and influence and sub-hypotheses were derived from them. In order to achieve the research objectives, the descriptive analytical approach was used to survey the opinions of a number of individuals working in Business companies in Baghdad, as the sample included (88) individuals out of a total of (123) individuals in the research community. The random sample method was used and their opinions were surveyed according to a valid questionnaire form According of the Likert scale. To analyse the data, the statistical program (SPSS) and the program (EXCEL) were used. The researcher reached a number of conclusions, the most important of which is that there is a high level of Entrepreneurial alertness in enhancing creativity, and the existence of a significant correlation with a direct effect between entrepreneurial alertness and creativity. The research concluded with recommendations.

This research aims to measure and analyze the extent of applying the dimensions of sustainable development at the Rashid Bank – Abi Tammam Branch, focusing on the economic, social, environmental, and technological dimensions. The study adopted a case study approach, where data was collected using a checklist and interviews with bank managers. The data was analyzed using statistical tools such as frequencies, percentages, and weighted averages. The application of these dimensions was measured based on specific criteria representing best sustainability practices. The results showed that Rashid Bank – Abi Tammam Branch achieved varying levels of implementation for the dimensions of sustainable development. The institutional (governance) dimension achieved the highest application level with 68.6%, followed by the economic dimension with 60%. The environmental dimension showed the lowest application rate at 40%, while the social dimension had an application rate of 41.7%. These results indicate that while the bank demonstrates good commitment in some areas, such as economic governance, there are noticeable gaps in applying environmental and social initiatives. The findings support the hypothesis that challenges exist in implementing sustainability practices at the bank, such as the need to improve the internal environment and enhance compliance with environmental standards. Based on these results, several recommendations have been provided to enhance sustainability application in the bank, including improving social responsibility strategies, adopting modern technologies, and strengthening environmental practices. Execution mechanisms for these recommendations were suggested, including clear policies and improving the internal regulatory system. Overall, the research shows that Rashid Bank – Abi Tammam Branch needs further efforts to achieve a comprehensive integration of sustainable development dimensions, thereby enhancing its role in the national economy and society and ensuring the sustainability of its operations in the future.

The present study aims to investigate the role of developing postmodern human capital skills in achieving organizational excellence within General Company for Electrical energy Production/ al-furat middel region. The research seeks to diagnose and evaluate the level of employees’ skills in the Human Resources Department across the study’s variables and sub-dimensions. To accomplish the research objectives, the variable postmodern human capital skills was measured through three sub-dimensions (Postmodern cognitive skills, Postmodern emotional skills, and Postmodern behavioral skills). Meanwhile, organizational excellence was measured through three sub-dimensions (Internal process management, Knowledge management, and Change management). The study adopted a descriptive–exploratory–analytical methodology and was conducted on a census sample comprising all employees (N = 120) of the company under investigation. A total of 120 questionnaires were distributed, of which 102 were retrieved, yielding a response rate of 85%. Data analysis was carried out using the Statistical Package for the Social Sciences (SPSS v.26), employing both descriptive and inferential statistical tools to test the main research hypotheses. The statistical analysis revealed several findings, most notably the acceptance of the study’s hypotheses and the existence of a positive and statistically significant relationship between the development and investment of postmodern human capital skills and organizational excellence. The results indicate that enhancing employees’ cognitive, emotional, and behavioral skills directly contributes to improving internal process efficiency, knowledge management effectiveness, and organizational adaptability to change. The findings that investing in human capital from a postmodern perspective—which emphasizes flexibility, creativity, and continuous learning—constitutes a strategic approach to achieving organizational excellence and sustaining competitive advantage. This is particularly vital for public-sector organizations such as electric power generation companies, which operate in a dynamic and technologically advanced environment.

Economic reform is a cornerstone of achieving sustainable development in rentier economies, particularly in Iraq, which remains heavily reliant on oil revenues to finance its public budgets. This research aims to analyze the role of reform policies in preparing the Iraqi economy for a transition towards sustainable development. It does so by reviewing the nature of the economic reforms adopted by the Iraqi government and their alignment with the requirements of sustainable development in its economic, social, and environmental dimensions.
The research employs a descriptive-analytical approach to examine the theoretical framework of economic reform and track the evolution of development performance indicators in Iraq. It focuses on the most significant obstacles hindering comprehensive growth, primarily weak economic diversification, high unemployment rates, declining efficiency in public spending, and widespread administrative and financial corruption.
The findings reveal that most reform policies implemented in Iraq remain partial and incomplete, lacking institutional coordination and a long-term strategic vision. Furthermore, their implementation faces structural and institutional challenges that limit their effectiveness in achieving the desired developmental transformation. The research recommended the adoption of comprehensive structural reforms based on diversifying national income sources, developing human capital, and activating governance and transparency mechanisms to ensure economic and social sustainability for future generations.

This research aims to determine the impact of implementing a fiscal discipline policy on social protection expenditures in Iraq during the period (2003-2022(
To achieve this aims , the descriptive analytical approach was used to present and analyze data related to the study variables and draw conclusions from them, relying on available official and international sources and reports on the subject. Econometric tools were also used, using the Vector Error Correction Model (VECM), the Eviews10 program, and quarterly data to measure the effects of implementing a fiscal discipline policy on social protection expenditures in Iraq.
One of the most important findings reached by the researchers is that the public expenditure and public debt rules had a significant positive impact on social protection expenditures , while the budget deficit and golden rules had a significant negative impact on social protection expenditures . This indicates a decline and weakness in investment expenditures directed towards social protection

The current research aims to study the nature of the relationship and influence between professional leadership as an independent variable with its three dimensions (direction, process, and coordination) and organizational continuity as a dependent variable. Accordingly, the problem of the study was determined by a number of questions, the most important of which was: Is there a relationship between professional leadership and organizational continuity in the Ministry of Finance (Iraqi Banking Services Company). In order to achieve the objectives of the study and answer its questions, the Ministry of Finance (the Iraqi Company for Banking Services) in Baghdad was chosen in the field for the applied aspect of the study. The researchers relied on the questionnaire as a tool for collecting data, and (145) questionnaires were distributed to a sample of the company’s employees in the field of providing services. Banking. Those who have a diploma or higher, numbering (170). (118) questionnaires were retrieved, valid for statistical analysis, meaning a representation rate of (97%). Th study included hypotheses to test the correlation and influence between the study variables. The statistical program (SPSS.V.25), (SmartPlS V.4) and (Microsoft Excel v.20) were relied upon to analyze the results. The most important results that the study reached was the existence of a positive and significant influence relationship between professional leadership and organizational continuity, and the path coefficient was (The effect) reached (0.823).