University of Kirkuk Journal For Administrative and Economic Science

Volume 15 issue 4 part 1 cover

Introduction to Volume 15, Issue 4, Part 1 (in Arabic)

Introduction to Volume 15, Issue 4, Part 1 (in English)

The logistic regression model is one of the nonlinear regression models aimed at obtaining estimators with high efficiency, which takes a more advanced form in the process of statistical analysis as it is suitable for binary data. Real data was used, and data was collected on viral hepatitis, where there are two types of viruses (c) and (b). A sample consisting of 119 individuals infected with this disease was taken during the year 2023, and the data was collected from Diyala Health Hospital and Khalis Health Hospital in Diyala Governorate for the year 2023, with two variables: (0) type c virus and (1) type b virus.
In addressing the problem of multicollinearity in the data that arises when using some estimation methods, where there are some observations that deviate significantly and exhibit high correlations between variables, it becomes difficult to use the logistic regression model unless this issue is addressed. Therefore, the method of partial least squares regression was resorted to using the (NIPALS (PLS1)) algorithm and the ridge regression method to reduce the high correlations between the variables used and address this problem, allowing for the use of the logistic regression model, which is considered one of the most important statistical models used in classification. The study concluded that the gender variable does not have a significant effect on the incidence of the disease, while the age variable and the LDL variable have a very significant effect on the incidence of viral hepatitis.

This research seeks to achieve a basic goal represented by trying to identify the role of the green use of information technology with its dimensions represented by (perceived benefit, individual characteristics, organizational characteristics, and information technology characteristics) in enhancing green knowledge management represented by its dimensions (generation of green knowledge, storage of green knowledge, sharing of green knowledge, application of green knowledge) in the Northern Technical University / Al-Hawija formations. To achieve this goal, a hypothetical model was built upon which main hypotheses were based, and from which a set of sub-hypotheses emerged that were subjected to several tests to verify their validity. The research followed the descriptive analytical approach by designing a questionnaire form prepared for this purpose, and distributed to the research sample (60) of instructors in the Northern Technical University / Al-Hawija formations, and using the statistical program (SpssV19) in data analysis. The research reached a set of conclusions, the most important of which was that there is a strong and significant correlation between the variables of green IT use and green knowledge management. These results were consistent with the hypotheses. The research presented a set of proposals, including organizing workshops and training courses on the concepts of green knowledge management and green technology, incorporating educational materials on sustainability and green IT into academic curricula to promote environmental culture, and creating awareness campaigns on campus (such as Sustainability Week) to encourage green practices.

The study derives its importance from the importance of international financing issues and their impact on economic performance by improving macroeconomic indicators, including GDP growth, the state's general budget deficit, and external debt.
The study aims to shed light on the theoretical approach to international financing sources and economic performance, and the role they play in achieving economic growth and reducing unemployment, inflation, and budget deficits. It also presents proposals that contribute to increasing the efficiency of using international financing sources in the countries selected for the study sample.
The study relied on the descriptive approach and the standard quantitative analytical approach to analyze and measure the relationship between international financing sources and economic performance. This was achieved by describing the model, then estimating and testing it using cross-sectional data based on data from the World Bank and the International Monetary Fund, as well as official statistical reports and publications from the countries selected for the study. The study reached a set of results, the most prominent of which is that the total external debt has an inverse and significant effect. When external debt increases by (1%), this will lead to a decrease in the economic growth rate by (-0.364%), which is contrary to the study’s hypothesis that there is a positive relationship. The study recommended the necessity of diversifying sources of international financing between soft loans, foreign direct investment, financial transfers, and development aid, enhancing cooperation with international financial institutions, directing international financing towards productive sectors, reforming the institutional and legal framework to attract financing, taking into account the impact of external debt on financial sustainability, improving the efficiency of international financing management, as well as establishing a unified national database for international financing.

The aim of the research is to investigate The Role of Talent Management in Achieving Organizational Adaptation: Organizational Ambidexterity as a Mediating Variable. Thus, mobile connection is used in our paper including the following question: does talent management have a role in achieving organizational adaptation in light of the mediating role of the organizational excellence? The descriptive analytical approach was adopted to achieve its objectives. The study variables were measured using three main axes. It is talent management as an independent variable with five dimensions (attracting talent, developing talent, retaining talent, managing talent performance, and sharing talent). Organizational adaptation as a dependent variable with two dimensions (internal adaptation and external adaptation), and organizational dexterity as a mediating variable with two dimensions (Exploitation ingenuity and Exploration prowess). For the purpose of testing hypotheses and constructing a hypothetical model that explains the correlation and influence relationships between variables, Data were collected by a questionnaire distributed to (122) individuals from the study community, Appropriate statistical analysis tools were used through the programs (SPSS V.28) and (AMOS V.28). The study reached a set of results, the most prominent of which is the presence of a positive, significant correlation between the research variables and their dimensions, Talent management has a significant direct impact on achieving organizational adaptation, and the positive role of organizational dexterity has been proven as an intervening variable in strengthening the influential relationship between talent management as a whole and organizational adaptation , Based on these findings, the study recommended the need to enhance attention to talent management practices, given their role in enhancing organizational adaptability, and adopt policies that support outstanding talent performance in line with a dynamic organizational environment characterized by constant change.

The research aims to evaluate the reality of quality culture in the General Directorate of Education in Babel by determining the level of availability of the items of the international guideline specification (ISO10010:2022). Then, the size of the gap between the actual evaluation of the quality culture in the directorate and the items of the specification (ISO10010:2022) will be determined. The research relies on a case study approach, involving observation, personal interviews, field experience, and the use of a checklist to reach scientific facts. A checklist based on the items of the specification (ISO10010:2022) was used to assess the current compliance at the Directorate of Education in Babel, which was chosen as the site for the application, utilizing several statistical tools, The research results showed a clear weakness in establishing a quality culture within the directorate, particularly in the areas of leadership, communication, and effective participation of staff, with a gap estimated at 90.5%. The conclusions indicated a weak institutional foundation for a quality culture in the Babil Education Directorate: the study revealed that the quality culture within the directorate does not rely on a clear institutional foundation, but is instead practiced partially or individually, without a comprehensive strategic direction. The absence of a unified cultural vision and its weak connection to the institutional mission create a barrier to embedding quality concepts in daily organizational behavior. The research presented several recommendations, the most important of which is to develop a comprehensive institutional cultural policy based on the (ISO10010:2022) standard by creating an approved document that specifies the desired cultural values, connects them to educational goals, and integrates administrative plans with daily operations.

This study aims to analyze the impact of magnetic leadership with its five dimensions (trust, loyalty, team spirit, citizenship behavior, and flexibility) in achieving organizational excellence within the College of Administration and Economics – University of Basrah, by revealing the nature of the relationship between the two variables and determining the extent to which the college relies on the magnetic leadership style and its level of organizational excellence. The importance of the study emerges through its focus on modern variables in the academic work environment. The research problem stemmed from observing a gap in the level of organizational excellence at the college and a weakness in adopting modern leadership approaches, which leads to a central question: Does the college rely on the magnetic leadership style? And what is the impact of this style on achieving organizational excellence? The study population consisted of all employees of the College of Administration and Economics, and a random sample of (140) individuals was selected. The study relied on a questionnaire tool consisting of two main axes: magnetic leadership and organizational excellence. The most important findings revealed a statistically significant correlation and impact between magnetic leadership and organizational excellence, especially in the dimensions of knowledge and human resource excellence. Moreover, the college relies on the magnetic leadership style to a moderate to good degree, with variation among the five dimensions. Key recommendations included enhancing the environment of trust through transparency and participation to increase employee motivation, reviewing incentive policies to strengthen loyalty and organizational belonging, and integrating magnetic leadership into organizational plans as an institutional framework.

This study aims to identify the role of integration between high-commitment human resource management practices and digital transformation in achieving strategic excellence in a number of governmental organizations in Duhok city in the Kurdistan Region of Iraq. The study was based on a main question: How can integration between high-commitment human resource management practices and digital transformation contribute to achieving strategic excellence in the studied organizations? The study also adopted the descriptive analytical approach, as a questionnaire was distributed to a sample of administrative leaders in (12) selected governmental organizations. The number of distributed questionnaires was (149), and (112) of them were received and were valid for statistical analysis, constituting a response rate of (74.53%). The data were analyzed using a set of appropriate statistical methods, including correlation analysis, regression analysis, and analysis of variance and differences, through the programs (SPSS V.27) and (AMOS V.26) for structural path analysis. The results showed a significant impact of both high-commitment human resource management practices and digital transformation on strategic excellence, while the combination of these practices had a stronger impact than either alone. Accordingly, the study suggests the need to adopt high-commitment human resource management practices and intensify efforts toward digital transformation to ensure strategic excellence in the government sector.

amid a global shift towards circular economies that aim to achieve environmental sustainability, this investigation explores the current state of waste management in the Kurdistan Region of Iraq, with a particular focus on the capacity of recycling facilities in Duhok Governorate to reduce waste. The investigation aims to assess the reality of the circular economy across the three districts of the region—Erbil, Sulaymaniyah, and Duhok—with special attention dedicated to the four recycling facilities in Duhok: Kawashi, Alko, Nippon, and Nowruz. The analysis focuses on their productivity, operational effectiveness, capacity for waste reduction, and the potential for job creation. A methodological approach was used that included field visits and interviews with executives at factories to gather information. The results indicate that the region has not yet begun a significant transition towards a circular economy because of the insufficient policy frameworks, lack of source distinction, and poor communication. Outdated technology, low public understanding, and a lack of legal and regulatory components. By measuring the key metrics of the circular economy, including the per capita daily amount of waste generated in Erbil, (1.274) the study demonstrated a significant discrepancy between the economic output and the environmental performance of the region. It suggests a phased approach that is government-led and focuses on investments in waste disposal, recycling, public education, and regulatory reform. This approach would involve a gradual progression that would support institutional development and promote environmental sustainability over the long term.

This study explores the vital role of carbon accounting in enhancing the quality of climate and sustainability disclosures, particularly in the context of IFRS S1 and IFRS S2 issued by the International Sustainability Standards Board (ISSB). Adopting a combined inductive–deductive research approach, a questionnaire was administered to a carefully selected sample of 140 academics and professionals in Erbil. The findings demonstrate a statistically significant positive relationship between the implementation of carbon accounting practices and the improved quality of climate and sustainability disclosures. Moreover, this relationship is further strengthened by the adoption and effective implementation of the IFRS sustainability reporting standards. Based on these findings, the study strongly recommends the broad adoption of carbon accounting principles aligned with recognized international standards, as such alignment will help organizations ensure transparency, enhance reliability, and firmly support global sustainability goals, ultimately fostering stronger environmental accountability and corporate responsibility.

This research aims to analyze the role of financial options contracts in rationalizing investment decisions for stock traders in the Dubai Financial Market. Stock price volatility has been a major source of risk for investors and impacts their capital, necessitating financial tools to hedge and mitigate losses. The research relied on a descriptive analytical approach, using data from nine listed companies and employing the Black-Scholes model to price European call options in the market during the period (March 2, 2025, to July 24, 2025). The results of the financial analysis showed that financial options contracts allow investors to know the maximum loss in advance, with the possibility of achieving unlimited profits linked to rising stock prices. They also provide flexibility in risk management compared to relying on stocks alone. The research was also subjected to statistical analysis by measuring the correlation between the value of financial options rights and maximizing profits and minimizing losses for investors and issuers. The research concluded that it is necessary to educate investors about the importance of financial options and encourage financial institutions to develop derivative instruments that are compatible with the nature of Arab markets, thus enhancing the efficiency of investment decisions and reducing risks.

This research aims to analyze the impact of agile leadership on enhancing organizational success, through a field study conducted on a sample of members of the Iraqi National Security Service. The importance of this research lies in light of the rapid environmental changes and increasing security challenges facing security institutions, which require a leadership style characterized by flexibility, rapid decision-making, and adaptability to new developments. The research relied on a descriptive analytical approach, and data was collected using a questionnaire distributed to a sample of 80 members.
The research addressed three main dimensions of agile leadership: trust, flexibility, and collaboration, and examined their relationship with two main dimensions of organizational success: efficiency and effectiveness. The results showed a strong correlation and significant influence between agile leadership and organizational success, with the most influential dimension being collaboration, followed by trust, and then flexibility. It also demonstrated that adopting agile leadership effectively contributes to enhancing institutional performance and achieving organizational sustainability. The study recommends adopting agile leadership as a permanent management model within the security apparatus, and providing specialized training programs to build leaders' skills in this field. This includes focusing on fostering a culture of trust and cooperation and stimulating innovation to ensure flexibility and rapid response in dynamic work environments.

This research aims to demonstrate the extent to which artificial intelligence technologies impact auditors' behavior and ethics. Until now, the reputation of artificial intelligence has been characterized by mixed opinions regarding its potential application in the auditing profession. While it is viewed as beneficial in terms of speeding up the audit process, it is also fraught with concerns because its application leads to risks and breaches of professional ethics. The researchers reached several conclusions, the most important of which was that the use of artificial intelligence requires defining regulatory frameworks to determine accountability in sensitive areas, especially in the auditing profession. This requires restructuring the legal and ethical issues, and the risks of inequality in work between humans and intelligent systems will not emerge. One of the most important recommendations presented by the researchers was the need to update international auditing standards to keep pace with developments and emerging technologies, while defining the roles of stakeholders (developers, users, regulators).

This study aims to examine the impact of university marketing strategies on enhancing the academic image of the university by analyzing the relationship between the dimensions of university marketing (digital marketing and engagement, institutional communication, and brand identity) and the dimensions of the academic image (academic reputation, quality of educational services, and overall impression and satisfaction). The study adopts a descriptive-analytical methodology, and data were analyzed using the) SPSS V.28( program, which enabled high-precision hypothesis testing. The research population consists of a sample from officially recognized Iraqi private universities by the Ministry of Higher Education and Scientific Research. A purposive sample of 98 individuals, including senior and middle management as well as administrative staff within these academic institutions, was selected. The findings revealed a variation in the sample’s perception of the dimensions of university marketing strategies and the academic image. Among marketing dimensions, institutional communication ranked highest in importance, while academic reputation emerged as the strongest component of the university’s image. The results also confirmed a statistically significant positive impact of university marketing strategies on enhancing the academic image, supporting the main research hypothesis.

The study aims to clarify the reality of administrative and financial performance in the Duhok Income Tax Directorate, and to shed light on the challenges facing the tax administration, especially in light of the technological and economic transformations that the Kurdistan Region is witnessing. The study was based on the premise that improving the efficiency of tax administration requires the adoption of modern mechanisms in organization and procedures, and the transition from the traditional pattern based on paper and individual diligence to a unified and transparent digital system. The researcher relied on the case study methodology, and used various tools for data collection, direct observation, and analysis of official documents. The results showed that the Directorate has achieved remarkable development in terms of digitizing some procedures, activating the direct deduction system, and forming joint committees with government departments to improve the accuracy of estimation and collection. However, this development still faces fundamental challenges, including the age of legislation, weak digital infrastructure, lack of vocational training, and low tax awareness among taxpayers. The study recommended the need to update the tax legal framework, expand the electronic linkage between the directorate's departments, intensify training programs, launch awareness campaigns to enhance voluntary compliance, in addition to adopting performance indicators to measure the efficiency of administrative and financial work. The results of the analysis indicate that the development of tax administration in Duhok can be a model for the rest of the districts of the region if the necessary institutional will and technical and financial support are available.

This study aimed to analyze the indirect impact of both cyber threats and cybersecurity system readiness on the quality of financial data through the mediating role of internal control over financial information. The research adopted a quantitative methodology using Partial Least Squares Structural Equation Modeling (PLS-SEM), path analysis, and hypothesis testing based on data collected from a targeted sample within a specific organizational setting. The findings revealed significant direct effects of both cyber threats and cybersecurity readiness on internal control, as well as a significant direct effect of internal control on the quality of financial data. Additionally, the study confirmed the presence of significant indirect effects of both cyber threats and system readiness on data quality through internal control, supporting the hypothesis of a mediating role for this variable.
These results highlight the importance of integration between security and control dimensions within organizations, especially in light of the growing cyber threats that can undermine the reliability of financial information. The study further emphasizes the need to invest in cybersecurity systems and enhance the efficiency of internal control mechanisms as a strategic approach to ensuring the quality of financial reporting. This, in turn, supports decision-makers in fostering a trustworthy informational environment that contributes to organizational sustainability and compliance with accounting and regulatory standards.

تهدف الدراسة إلى تقييم تأثير جدول رواتب موظفي الدولة العراقية لسنة 2008 وفقًا للمعيار المحاسبي الدولي للقطاع العام (IPSAS 39) على رضا الموظفين وكفاءة إدارة الموارد البشرية وكفاءة الإنفاق الحكومي ومدى توافق جدول رواتب موظفي الدولة مع المعايير الدولية. اعتمد الدراسة المنهج الوصفي التحليلي، وجُمعت البيانات من 106 موظف حكومي باستخدام استبيان إلكتروني، وتم تحليلها إحصائيًا باستخدام برنامج (SPSS)، وشمل ذلك المتوسطات والانحراف المعياري وتحليل الارتباط واختبار موثوقية Cronbach’s Alpha. أظهرت النتائج أن جدول الرواتب لعام 2008 لا يحقق الرضا الوظيفي ولا يغطي المتغيرات الاقتصادية مثل التضخم، ويؤثر سلبًا على رضا الموظفين واستقطاب الكفاءات وكفاءة الإنفاق الحكومي، كما أنه لا يتوافق مع IPSAS 39 في تحديد المنافع قصيرة وطويلة الأجل. توصي الدراسة بتحديث جدول الرواتب دوريًا وربطه بمؤشرات اقتصادية، وتضمين حوافز وبدلات، وتطوير النظام المحاسبي لتعزيز الشفافية والإفصاح المالي .

This study aims to explore the extent to which Koya University has adopted the concept of smart leadership and its role in supporting strategic change within the university, with a focus on employee awareness of this change. The study examined the relationship between the dimensions of smart leadership—rational, emotional, and spiritual intelligence—and the dimensions of strategic change—organizational structure change, organizational culture, and processes. The study sought to answer research questions that define the relationship between smart leadership as an independent variable and strategic change as a dependent variable. This was achieved by formulating hypotheses that were tested using various statistical tools. A questionnaire was used as the primary tool to collect data from a sample of 288 faculty and administrative staff members, from a study population of 1,053 individuals. The data were analyzed using SPSS and Amos. The results revealed a strong, statistically significant positive correlation between smart leadership and strategic change, confirming that promoting smart leadership contributes to raising the level of institutional change. The study recommended adopting smart leadership methods in its three dimensions in decision-making processes, given their impact on improving performance and achieving strategic goals. The results of this study also serve as a practical reference for universities and academic institutions, paving the way for future research on smart leadership in diverse environments, emphasizing the importance of developing leadership skills as a fundamental step to ensuring sustainable organizational success.

This study addressed a fundamental problem related to the weak utilization of interim financial statements by financial information users, especially in light of the technical requirements of International Accounting Standard (IAS) 34, which deals with interim financial disclosure. The research problem was represented by the gap between what is actually disclosed in the interim statements and the accurate and reliable information users need to help them make sound economic decisions. From this standpoint, the study aimed to identify the role of implementing International Accounting Standard (IAS) 34 in improving financial performance indicators in interim financial statements, and to measure the effectiveness of financial analysis of interim statements in interpreting financial data and transforming them into indicators usable by analysts, investors, and accountants. The study also sought to test the impact of interim disclosure supported by financial analysis on enhancing the efficiency and quality of decisions made by end-users of accounting information. To achieve the study's objectives, the descriptive-analytical approach was adopted as a scientific approach that is appropriate for the nature of the study. The applied approach also relied on interim financial data extracted from the quarterly reports of the Regional Commercial Bank (the research sample) during 2023. This approach allows for data collection and analysis to understand the relationship between the study variables. The data were analyzed using the SPSS statistical program, applying a set of statistical methods such as frequencies, arithmetic means, standard deviations, and hypothesis testing. The study results showed that the International Accounting Standard (IAS 34) contributes to standardizing the preparation of interim reports and enhancing their global financial comparability. Furthermore, interim financial statements, whose interpretation relies on financial analysis tools, provide more accurate and useful information for their users.

The types of job boredom (cognitive, emotional, behavioral) are one of the most prominent problems facing organizations, as they affect, in one way or another, the capabilities of their employees in terms of weak desire to work and lack of sense of its value, which leads to a decline in the capabilities necessary to perform tasks. To address this, it was necessary to pay attention to many matters, most notably the dimensions of entrepreneurial leadership in terms of (strategic vision, creativity, proactivity, risk, diagnosing and investing opportunities) so that they are directed towards improving organizational work conditions. Therefore, the current research sought to determine the levels of roles left by the dimensions of entrepreneurial leadership in addressing the types of job boredom in the Northern Cement Company, relying on (the questionnaire form), and focusing on a sample of its employees, which was determined through the participation of (186) individuals, and by invoking a number of statistical tools (arithmetic mean, standard deviation, relative importance, correlation coefficient, linear regression) in the statistical program (SPSS). The researcher was able to present many conclusions, including the possibility of directing the dimensions of entrepreneurial leadership towards addressing the types of job boredom, and this contributed to the possibility of identifying The level of congruence between theoretical and practical frameworks was examined. A set of proposals were presented, the most prominent of which was the need to strive to improve the workplace by activating entrepreneurial leadership and then managing its dimensions in a way that contributes to diagnosing types of job boredom, particularly cognitive, emotional, and behavioral boredom, and then addressing them, thus enabling the advancement of the individual, the organization, and society.

This study presents an analytical perspective on the importance of artificial intelligence (AI) and the roles it plays, highlighting how AI has become a pivotal turning point in the future of service-oriented institutions worldwide. Through its diverse technologies—such as intelligent robots and autonomous vehicles—AI has extended beyond its traditional role of automating factories to increase productivity. It is now an emerging technology that addresses multiple challenges, including predicting potential scenarios, anticipating future crises, and bridging the educational gap. These capabilities are expected to drive major transformations in institutional philosophy, aiming to enhance operations and outcomes.
AI contributes significantly to processing, developing, and understanding natural languages, recognizing spoken speech, computer vision, interpreting images and words, and even proving mathematical theorems. Therefore, the study recommends a gradual shift within educational and knowledge-based communities towards the adoption of AI applications to carry out specific tasks aligned with educational objectives and learner roles, ultimately facilitating effective decision-making.
AI is defined as the foundation of modern work, representing an innovation that profoundly impacts societies by playing a key role in executive management. AI simulation is transforming the methods employed by boards of directors, encouraging organizations to gain competitive advantages in the market. It empowers leadership to achieve remarkable progress in analysis, uncovering the influence of human consciousness on enhancing dynamic management, increasing engagement, and reshaping assumptions and models in top-level administration.
The use of AI in administrative fields has become essential to optimize various decision-making processes. The study sample included (170) individuals working at Al-Mashreq University College, and their data was used in statistical analysis.
The primary objective of this study is to examine the extent to which AI applications enhance the administrative decision-making process at Al-Mashreq University College by discussing both theoretical and intellectual perspectives that call for a radical shift in decision-making. This aligns with the rapid economic and technological transformations occurring in modern societies. The analysis was conducted using SPSS V.27 and AMOS V.24 software. Initially, the study will provide a statistical description of the demographic information of the sample.
Several recommendations were presented, which should be regarded as the outcome of both the theoretical and applied parts of the research—recommendations that the institution must take into consideration.

The current study aimed to achieve organizational excellence as a dependent variable represented by the dimensions (knowledge excellence, leadership excellence, service excellence and innovation), which represents a goal sought by investment organizations through investing in green intellectual capital as an independent variable with its three dimensions represented by (green human capital, green structural capital, green relational capital), in the Ivory Tower Walls Real Estate Investment Organization. The significance of this study lies in exploring the interaction between green intellectual capital and organizational excellence. A hypothetical diagram was formulated to demonstrate the nature of the relationship and influence between the study's variables and dimensions. Through this diagram, a set of hypotheses were formulated, consistent with the study's objectives and hypotheses. The study adopted a descriptive and analytical approach, relying on a questionnaire as the primary tool for collecting data within the practical aspect. A set of results was reached, the most important of which are: The study identified a significant correlation between green intellectual capital and organizational excellence in the organization under study. In addition, there is an impact of green intellectual capital on organizational excellence in the organization under study, based on the study's results. The researcher therefore presented a set of proposals, most notably the need to focus on improving green intellectual capital in the organization under study, as it constitutes a factor in enhancing organizational excellence.

The current research aims to demonstrate the impact of customer experience and its dimensions on improving customers' purchase intention. Purchase intention is a key axis in understanding customer behavior. It determines the path that customers follow when searching for products or brands, making a purchase decision, and then evaluating the decision based on the impact of customer experience dimensions represented by interaction with the product, product experience, and the physical environment. To achieve the research objectives, the research relied on the descriptive analytical approach, and a number of hypotheses were formulated based on the hypothetical research plan that included the two main variables. A sample of (80) customers dealing with online stores via social media platforms was surveyed. The electronic questionnaire form tool was used, which included a group of paragraphs related to the research variables, and by adopting the five-point Likert scale. Statistical analysis was conducted using the SPSS Ver. 28 program to extract the values of the correlation and influence coefficients between the two variables. The research reached a number of conclusions, the most important of which were: that the customer experience has an effective impact in generating the intention to purchase among customers shopping from online stores, and that there is a moral impact of the customer experience in improving the intention to purchase and thus making the purchasing decision. Based on the conclusions received, a number of recommendations were presented, the most important of which were: the necessity of taking into account the customer’s journey and experience with products or brands when making any marketing decision or marketing products electronically.

This study aims to investigate the impact of applying the Performance-Focused Activity-Based Costing (PFABC) system on enhancing sustainable competitive advantage through an applied study at Mass Iraq Cement Company. The research problem originates from the limitations of traditional costing systems and their inability to provide accurate information on performance and resource allocation, which highlights the need for accounting systems that are more closely linked to activities and their outcomes. The research adopted an applied methodology based on the company’s cost list for 2023, where the main and secondary activities were identified and evaluated using both standard and actual data, enabling the preparation of a detailed activity map and accurate measurement of their costs. The findings revealed that reliance on the traditional costing system is insufficient, as it leads to shortcomings in performance evaluation and in measuring the actual cost of products. In contrast, the practical application of the PFABC system demonstrated a significant reduction in the cost of producing one ton, by 19.3% for the ordinary product and 4.57% for the resistant product, reflecting the system’s efficiency in improving resource utilization and enhancing the company’s competitiveness. The research concluded with several recommendations, most notably the need to strengthen internal control systems to monitor deviations in resource consumption and reduce waste, as well as to develop the technological and informational infrastructure to support the sustainability of the company’s competitive advantage.

This study aims to diagnose and analyze the dimensions of organizational immunity in the General Directorate of Education in Nineveh, in a way that contributes to enhancing the organization’s survival, continuity, and performance sustainability. The research problem stems from the nature of the pressures and challenges it faces. Accordingly, the study formulated main hypotheses stating that the dimensions of organizational immunity—namely, organizational learning, organizational memory, risk management, and organizational health—are present at the overall level in the investigated organization. The study adopted the descriptive-analytical method as the most appropriate approach to the nature of the subject. The study population included all employees in the General Directorate of Education in Nineveh, totaling (1500) individuals, excluding heads and directors of departments and organizational units. A sample of (330) employees was selected, to whom a questionnaire was distributed as the primary tool for data collection after being designed and reviewed by a panel of specialized experts to ensure its alignment with the study variables. Data were analyzed using the statistical program (SPSS V.26), relying on a set of appropriate statistical techniques to test the hypotheses while verifying the validity and reliability of the instrument. The study reached important findings, the most prominent of which is the availability of organizational immunity in its dimensions—organizational learning, organizational memory, risk management, and organizational health—in the Directorate of Education in Nineveh. The study recommended adopting the dimensions of organizational immunity as a comprehensive strategic framework through advanced training programs, the development of learning and knowledge management systems, the establishment of risk management mechanisms, and the improvement of the work environment in ways that enhance organizational health and institutional loyalty.

The current research seeks to identify the level of contribution of cultural diversity in shaping the organizational ideology within the Kurdistan Region of Iraq's Parliament. To achieve the desired research outcomes, the study relied on existing literature concerning both research variables to construct its theoretical framework. A questionnaire was prepared to collect data for the field study and was distributed to all members of Parliament (the research population). The number of returned, valid questionnaires for analysis was 102. Statistical analysis was performed using (SPSS V.27 and AMOS V.25) software, and several statistical indicators were calculated to form the basis for presenting and discussing the results of the field analysis. The research concluded with several findings, including a statistically significant positive relationship between cultural diversity and organizational ideology. Furthermore, cultural diversity was found to have a significant influence on organizational ideology. Based on these final conclusions, a set of related recommendations was proposed. These recommendations focused on the need to encourage cultural diversity in the parliamentary work environment by promoting dialogue, cooperation, and joint coordination among members from different backgrounds when drafting legislation and decisions to ensure their commitment to them. The more they contribute to shaping major directions, the greater their sense of belonging and belief in the Parliament as a true platform for serving all components of Kurdistan's society.

The current research aims to understand the role of strategic knowledge management, through its dimensions (strategic meaning-making, strategic knowledge exploration, strategic knowledge distribution and exchange, and strategic knowledge exploitation), in enhancing strategic awareness through its dimensions (Reflection, reframing, systems thinking, learning orientation) among a sample of leaders in Salah al-Din Governorate. It also aims to explore the importance of the mutual influence between strategic knowledge management and strategic awareness in explaining the response of leaders in the governorate. The research field represents the services sector, and the departments affiliated with the governorate were chosen as a research field, while the research community was represented by the leadership in the governorate. The research community amounted to 92 individuals, and the research community consisted of managers, heads of departments and assistants in the departments affiliated with the governorate. The research sample was limited to (75) individuals. This research relied on the descriptive analytical approach in analyzing and interpreting data and information. The questionnaire was used as a main tool in collecting data and information. The data were processed statistically using the statistical program (SPSS) to reach the required results. The stability of the questionnaire was verified through (Cronbach's alpha coefficient) and the level of responses of the leaders to the research variables. This research reached a set of results, the most important of which is the existence of a significant effect of the strategic knowledge management variable through its dimensions (making strategic meaning, exploring strategic knowledge, distributing and exchanging strategic knowledge, exploiting strategic knowledge) on strategic awareness. The most important recommendation of the research is the need to understand the organization's surrounding environment and identify key trends, opportunities, and threats that may impact future strategic decisions.

The research aims to identify the level of Management by Objectives (MBO) prevailing in the Kirkuk Directorate of Education, as well as to identify the level of organizational performance. It also seeks to determine the effect of MBO, with its dimensions (top management support, responsibility enhancement, and professional development), on the organizational performance of educational supervisors in the Kirkuk Directorate of Education, according to the variables (gender, job title, age, years of service, location),The study included educational and specialist supervisors in the Kirkuk Directorate of Education in the government sector in the center of Kirkuk governorate and its rural areas for the year (2025). To achieve the research objectives, the researcher used the descriptive analytical approach and developed a questionnaire that was distributed to the study sample,The study population consisted of educational supervisors in the Kirkuk Directorate of Education from their different departments of educational and specialist supervision in both rural and urban areas, numbering (207). A random sample of (40) male and female supervisors was selected as the study sample,The results of the study showed that the application of MBO contributes to supporting educational supervisors, enhances their sense of responsibility in carrying out activities and tasks, and helps in utilizing their energies and capabilities to achieve goals. The researcher recommended the necessity of paying attention to educational supervisors, as they are an important link between the directorate and schools in their various locations, and to work on clarifying goals for them and activating the supervisory and guidance aspect to improve job and organizational performance.

This study aims to determine the impact of human resource management on the educational performance of teachers in public schools in Erbil. Human resource management serves as the independent variable through three dimensions: training and development, performance evaluation, and recruitment and selection. Educational performance serves as the dependent variable through three dimensions: quantity and quality of effort exerted, teacher job satisfaction, and reliability. The study relied on a descriptive analytical approach by collecting and analyzing the opinions of a sample of teachers in public schools. The variables were described, and the relationships and impact between them were analyzed. The field of study consisted of public schools in Erbil city center, and the study sample consisted of (392) respondents out of a total of (110) teachers. The hypotheses were tested by applying statistical methods using the computer program (SPSS V.24). The study reached a set of key conclusions, including a positive and significant impact of human resource management on improving educational performance in Erbil schools. The study also recommended a set of recommendations, including the need for teachers to adopt the latest teaching strategies and educational technologies to enhance educational performance.

The research aimed to identify the potential impact of financial risks on enhancing financial innovation for financial institutions; the research variables consisted of independent variables, namely financial risks and thier three dimensions (operational risks, legal and regulatory risks, and maeket risks) and a dependent variable, namely financial innovation. The descriptive analytical approach was used to achieve the research objectives. A questionnaire was also used as a tool to collect the necessary data to achieve the research objectives. The research sample was calculated using the Thompson equation. The questionnaire was distributed to the research sample of (270) individuals from Rashid Bank employees in Baghdad, the number of returned questionnaire valid for statistical analysis was calculated and reached (252) questionnaires, the data of which were intered into the SPSS program, the research concluded that there is a statistically significant effect of financial risks and there three dimensions represented by (operational risks, legal and regulatory risks, and maeket risks) on enhancing financial innovation.

This research aims to explore the impact of strategic partnerships on the development of smart universities through organizational attractiveness. The study focuses on examining the dimensions of strategic partnerships, (including academic cooperation, research collaboration, community partnerships, and international partnerships). in addition to analyzing the dimensions of organizational attractiveness, which include (academic reputation, work environment, talent attraction and retention, and University Image). Furthermore, the research addresses the dimensions of smart universities, including) digital transformation, smart infrastructure, smart education/blended learning, and research and innovation) . The research adopts a descriptive-analytical approach, with data analyzed using (SPSS V.28) and (AMOS V.26) software to conduct confirmatory factor analysis, descriptive analysis, and hypothesis testing with scientific precision. The field of private higher education represents the primary focus of the study. A purposive sample of (132) individuals from senior, middle, and supervisory academic and administrative leaders from five private universities in Baghdad was selected (Al-Turath University, Al-Farahidi University, Al-Bayan University, Al-Mashreq University, and Ashur University) .The results showed that organizational attractiveness plays a crucial mediating role in enhancing the impact of strategic partnerships on smart universities, contributing to the improvement of their performance and increasing their influence in the higher education environment. This mediating role enhances the ability of strategic partnerships to elevate the level of Iraqi private universities, thereby contributing to their sustainable development.

Contents of Volume 15, Issue 4, Part 1