Gulf Economist

The current study focuses on how non-profit organizations (NPOs) support sustainable economic development by achieving the United Nations Sustainable Development Goals (SDGs) and Saudi Vision 2030. The study aims to measure the impact of Ensan Association's social responsibility activities on sustainable economic development, with a focus on poverty alleviation in Saudi Arabia. The study relied on the quantitative approach using the questionnaire method to collect data. It applied to a sample of 380 beneficiaries of the Ensan Association, and the data were analyzed using the SPSS statistical analysis program. The results of the correlation analysis found a strong relationship between social responsibility and the achievement of the economic SDGs, namely poverty alleviation, which is represented in this study. The results of the simple regression also showed that a one-unit increase in social responsibility leads to a significant improvement in poverty, with a positive impact on sustainable economic development. The main findings were that NPOs effectively address a variety of SDGs because they work through community partnerships and effective collaboration. Thus, the study recommends that NPOs strengthen partnerships, increase funding for low-income projects, and adopt standards of fairness and transparency, with a focus on vocational education and training to achieve SDGs, particularly poverty reduction.

Abstract :
This study investigates and evaluates Iraq's investment policy through a dual lens of legal and economic analysis, emphasizing its effectiveness in attracting investments and fostering sustainable development. The evaluation focuses on Investment Law No. (13) of 2006, along with its subsequent amendments, and compares the legislative framework with actual economic outcomes. The findings highlight a significant disconnect between the legislative provisions and their real-world application, primarily due to bureaucratic hurdles and weak governance structures. To enhance the investment climate, the research outlines several recommendations. These include streamlining administrative processes, reinforcing the role of the one-stop shop, promoting transparency, and maintaining legal stability, all aimed at transforming Iraq's investment policies into practical mechanisms for driving economic growth

Human development is the process of expanding individuals' choices and capabilities, enabling them to achieve better and more productive lives. Human development is essential for poverty reduction, as it helps empower the poor by providing them with the skills, knowledge, and resources needed to improve their lives
Human development in Iraq helps improve individuals' health by providing healthcare and proper nutrition. This, in turn, leads to increased productivity and reduced medical costs. Human development also contributes to job creation by supporting small and medium-sized enterprises and providing vocational training.Governments, international organizations, and civil society must invest in human development by providing healthcare, education, and vocational training, and by promoting community participation by involving the poor in decision-making that affects their lives. Human development is a powerful tool for poverty reduction. By investing in human development, we can build more just and prosperous societiesا

This study explores the relationship between branding and competitive advantage in the Iraqi retail sector, focusing on the key dimensions of cost, quality, flexibility, and delivery, and addressing the ambiguity surrounding the extent to which brand elements such as identity, personality, association, and adequacy contribute to building organisational superiority. Employing a descriptive-analytical methodology supported by a field survey distributed to a sample of retail stores in Baghdad, the study analyzed the data using the statistical program (SPSS) to measure the strength of relationships between variables and test the proposed hypotheses. The findings reveal a strong and statistically significant correlation between branding and competitive advantage, demonstrating that branding has a clear impact on the dimensions of cost, quality, and flexibility, while its influence on delivery is relatively weaker. The results also indicate challenges related to weak cost-control practices and limited ability to anticipate future customer needs, contrasted with strong performance in delivery accuracy and responsiveness to customers’ individual requirements. The importance of this study lies in its contribution to enriching Iraqi and Arab literature on competitive advantage while providing a practical framework that organizations can adopt to develop more effective marketing strategies, strengthen their market position, and achieve sustainable growth and survival in an increasingly dynamic business environment

This study aims to identify the extent to which the Integration of Quality Management Systems of Environment ISO14001:2015, Energy ISO50001:2018 and Occupational Health and Safety ISO45001:2018 contribute to improving the Environmental Performance of Basrah Oil Company (BOC) by overcoming or reducing the environmental impacts and risks resulting from the company\\'s operations and activities. The study methodology relied on adopting the exploratory and descriptive analytical approach, as the researcher used the exploratory approach to reach a comprehensive understanding of the study problem and to identify the reality of the company under study by conducting the exploratory study on the one hand and collecting the required data and information from the study sample on the other hand. The descriptive approach was used in the theoretical construction of the study and the statistical analysis to analyze the data and test the hypotheses. For data collection purposes, a questionnaire containing 29 items was created as the primary data collection tool. The study was based on a main hypothesis stating that there is a statistically significant relationship of influence and correlation between the integration of quality management systems of environment, energy, and occupational health and safety, and the improvement of the environmental performance of BOC. The study reached a set of conclusions, the most important of which is the existence of multiple and diverse problems and issues resulting from the operations and activities carried out by BOC, which result in environmental, social, and economic damages and risks. The study also demonstrated that the Integration of Quality Management Systems of Environment ISO14001, Energy ISO5001 and Occupational Health and Safety Management ISO45001 will have a positive impact on improving the company\\'s environmental performance. This impact will be even more effective in the context of adopting and implementing cleaner production technology and renewable energy technology, thus enhancing the company\\'s ability to achieve a balance between operational efficiency and environmental sustainability.

The study was conducted at the General Company for Electric Power Production in Basra, southern Iraq, with the aim of analyzing the impact of inclusive leadership style on organizational policy, diagnosing its reality and practices, and addressing the gap and shortcomings between the theoretical perception and the actual implementation of organizational policy practices within the company. The study sample consisted of 980 employees, from whom 173 individuals were selected to complete the questionnaire. A total of 153 valid and analyzable responses were returned, yielding a response rate of 88%. The data were analyzed using a range of statistical tools to test the hypotheses, relying on the SPSS V.23 software. The study reached a number of conclusions, the most important of which was the sample\\\\\\\\\\\\\\\\'s recognition of the significance of inclusive leadership. Their leaders were characterized by openness, respect, listening, appreciation, and the ability to deal with mistakes without relying on punishment. Additionally, there was a deficiency in fairness and transparency due to bias towards certain groups in administrative decisions, as well as feelings of insecurity and fear among some employees. The study also showed a significant correlation and impact between the two variables, indicating the importance of this leadership style in improving the practices of organizational policies within the company. The study recommended the continued support of inclusive leadership behaviors and making them one of the core leadership styles in managing the company\\\\\\\\\\\\\\\\'s affairs, due to their significant ability to enhance morale and achieve objectives, as well as the importance of communication, openness, listening, and empowering employees by leaders.

The aim of the research was to build models through which we can measure renewable energy in each of the sample countries (China, India, Japan) for the period (2006-2023) based on four renewable energy sources: wind energy, hydropower, solar energy, and finally bioenergy, and to place these variables on one of the standard models (panel data) that combines time series and cross-sections based on annual data for the period (2006-2023). The results of the standard study showed a significant and positive effect of the independent study variables on its dependent variable

study aims to measure the environmental costs of carbon emissions and their impact on the market value of industrial companies in Jordan, with a specific comparative focus between industrial companies listed on the Amman Stock Exchange (ASE) and non-listed manufacturing firms. The study employed a quantitative, longitudinal panel data analysis approach over a five-year period (2019-2023), including a sample of 22 listed companies and 30 non-listed manufacturing firms. The results revealed that the environmental costs of carbon (measured by using a Shadow Carbon Price) have a significant negative impact on the market values (measured by Tobin\\'s Q) of the listed companies, while this impact was not statistically significant for non-listed firms. The study also found that this negative effect was strongest in high-emission sectors like energy and mining, and that corporate profitability (ROA) plays a mitigating role for listed companies.

The paper examines decision support systems (DSS) from both theoretical and practical perspectives, showing how modern DSS especially those enhanced by AI and ML significantly improve decision-making and operational performance. Case studies from major companies and three key sectors (retail, healthcare, manufacturing) demonstrate gains in efficiency, accuracy, and cost reduction. The study concludes that DSS are powerful tools that enhance strategic decisions and organizational competitiveness, despite challenges like data quality and user adoption.

This study analyzes the role of statistical methods in supporting economic decision-making in Iraqi banks, focusing on data quality, efficiency of statistical programs, and analysis time. The results revealed a strong correlation between the use of statistical methods and the quality of decisions (Pearson = 0.737), with data quality being the most influential factor, while limited staff and weak software posed obstacles. The study recommends improving information infrastructure, training staff, and enhancing data quality to accelerate processing and strengthen decision-making.