University of Kirkuk Journal For Administrative and Economic Science

Cover of A special issue of the 1st Scientific Conference of the College of Administration and Economics - University of Kirkuk - Information technology, digitization, and their impact on sustainable development - 8-9, Oct- 2025.

Introduction to Volume 15, Issue 4, Part 2 Supplement (1) in English

introduction of the Volume 15 issu 4 part (2) Supplement (1) in english

Contents of Volume 15 Issue 4 Part 2 Supplement (1)

The objective of the current research is to find the nature of the correlation and impact relationship between cleaner production strategies and green quality through an exploratory study in Al-Karwanji Company in Kirkuk Governorate, as the research sample company has a tangible environmental orientation as it holds international certificates, including ISO 14001, but it still needs production strategies. Environmentally friendly, it strengthens its position in this aspect, as it relied on collecting data through the questionnaire form, and analyzing it by the program (SPSS). A number of conclusions were reached, the most prominent of which was \\\\\\\\"the existence of a correlation and impact of cleaner production strategies on green quality in the researched company.\\\\\\\\" In light of this, the researchers made several proposals, including \\\\\\\\"the need to prepare practical programs coupled with support from senior management in the researched company for the purpose of optimal application of these methodologies Modern\\\\\\\\".

Pillars of sustainable development in Iraqi institutions, by testing the influence relationships between institutional coordination, future foresight, and the planning dimension, and the three pillars of sustainability: environmental, economic, and social. The analytical descriptive approach was adopted, utilizing advanced statistical tools such as multiple regression analysis and Pearson correlation coefficient, based on a sample of 50 individuals holding master\'s and doctoral degrees in business administration, economics, finance and banking, and accounting Key Findings The study revealed that the integrated strategy dimensions explain a significant portion of the variance in sustainable development (R² = 0.685)The effect of each strategic dimension varies according to the targeted sustainability pillar Key Recommendations Institutions should be supported with clear coordination and planning strategies to strengthen environmental and social sustainability Future foresight tools should be adopted in economic policy-making to ensure long-term sustainability.

The research aims to assess the feasibility of implementing electronic banking in the Iraqi environment. Organizations are faced with a mandatory choice of having to keep up with developments by adopting its applications in a way that serves the organization's work. From this, the research problem can be understood: Are the requirements for applying electronic banking available in the Iraqi environment? More specifically, is it possible to implement electronic banking in Iraq?In order to answer this research question, the researchers relied on the hypothesis that there is no significant impact of electronic banking in the Iraqi environment. The researchers used the descriptive-analytical approach by studying the relationship between variables derived from the research community through data collection using a questionnaire designed based on a ready-made model with modifications by the researchers according to sources (Mizal, 2021, 82-85), (Slim &Mezaal, 2024, 169), (Mudiris, 2016, 189-190), and (Al-Najjar & Al-Zaydi, 2023, 175). The research sample consisted of employees in the banking sector, with questionnaires distributed to them, of (70) sample size determined usingthe (Morgan, 1970) table, The research period was from 1st November 2024 to 1st December 2024. Statistical methods such as frequencies and percentages, arithmetic mean, standard deviation, and regression analysis were used to measure the relationship between the variables and achieve the research results. One of the key findings is that there is a significant positive effect of the potential for applying electronic banking in the Iraqi environment, with a meaningful impact at a significance level of (0.05 >α)، The main conclusions suggest that the interaction of material and human requirements ensures an optimal customer experience, which is a critical element for the success of electronic banking. Moreover, electronic banking plays a crucial role in the success of financial institutions. The most important recommendations include developing a program to measure the level of electronic banking usage in Iraq and raising the withdrawal limits, similar to what is allowed through traditional branches.

The current research aims to clarify the potential of using artificial intelligence technologies to develop university education. The research also focuses on the benefits of using artificial intelligence technologies in educational institutions, through the use of improved educational environments supported by emerging technologies, as well as the implementation challenges, they face. The research relied on a literary narrative methodology based on more than (10) studies. It was concluded that university education urgently needs to support educational methods with artificial intelligence technologies, and the necessity of addressing the challenges facing educational institutions in implementing them.

The Iraqi economy is classified as a rentier economy, relying primarily on oil revenues, making it highly vulnerable to fluctuations in global oil prices. This research aims to investigate the relationship between changes in crude oil prices and the path of economic diversification in Iraq after 2003, a period marked by significant economic and structural transformations. The research problem is that the Iraqi economy suffers from structural fragility resulting from its almost absolute dependence on oil revenues, which makes it vulnerable to contraction during periods of low global oil prices. Despite the government\'s adoption of several initiatives aimed at diversifying sources of income, the pace of progress in this area remains limited and slow. The analysis results show that the heavy reliance on oil revenues has been an obstacle to expanding the production base and has resulted in periodic imbalances in economic performance, particularly evident in state budgets and investment levels in non-oil sectors. The study concludes that flexible economic policies must be adopted, focusing on developing and optimizing non-oil productive sectors, and working to reduce reliance on conventional oil and shift toward \"new oil\" , thus ensuring enhanced economic stability and more sustainable development.

The growth of digital media is speedy and has changed the contemporary systems of communication, hence posing some fundamental challenges to governance, accountability, and the protection of rights. Though it has the potential for adding more inclusion and innovation, digital media raises much tension amidst efforts to protect freedom of expression from all related dangers, such as misinformation, violations of privacy, and damaging content. The present paper contributes toward filling the existing research gap regarding how strategic administrative leadership, administrative law, and freedom of expression interplay in forming digital media regulation in practice and ensuring rights protection.
It used a quantitative cross-sectional design in collecting survey data from 284 professionals at Rudaw Media Network, Kurdistan Region of Iraq. SAL, AL, FOE, DMR, and RP were assessed using validated scales. Analysis of the data took place through PLS-SEM, wherein reliability and validity testing were carried out by Cronbach’s alpha test as well as composite reliability and average variance extracted.
It is found that SAL, AL, and FOE are significant determinants of DMR, which in turn has a powerful positive effect on RP. In addition to this, SAL and FOE have direct positive impacts on RP, while AL only affects RP mainly through regulatory effects. Mediation analyses confirm that DMR partially mediates the relationships between leadership, law, freedom of expression, and rights protection.
This study will build theoretical knowledge by bringing together management, law, and freedom of expression as parts of a new, joined-up way to look at digital governance. On a practical level, it will give policymakers, administrators, and legal experts useful findings for setting up flexible rules that strike a balance between freedom of speech and accountability. The outcome points to the need for mixed forms of control to achieve transparency, as well as adherence and protection of fundamental rights in the changing digital media world.

The research aims to identify the impact of electronic human resource management practices in its dimensions (electronic recruitment, electronic performance evaluation, electronic training, and electronic compensation) on enhancing the sustainability of the ethical climate in its dimensions (utilitarian climate, independent climate, and efficiency climate). The study problem revolved around (What is the impact of electronic human resource management practices in enhancing the sustainability of the ethical climate in the Kirkuk Health Department?). The Kirkuk Health Department was chosen as the field of study, and a questionnaire was used as the main tool for collecting data and information prepared for this purpose. The study sample represents a number of employees in the Health Department, amounting to (80) employees. To achieve the study objectives and hypotheses, a hypothetical plan was developed through which the nature of the logical relationships between the study variables and their dimensions was determined. The researcher used the descriptive analytical approach to achieve the results. The study relied on a set of statistical methods to analyze the test specific to the study objectives and hypotheses. The study produced a set of results that were consistent with its hypotheses, the most important of which were: the presence of a significant correlation between human resource management practices and the Electronic human resources and their impact on the sustainability of the ethical climate at the macro and sub-levels. This is reinforced by the ability of employees to adopt the sustainability of the available environmental ethical climate and enhance the cultural and social values in the organization under study according to their capabilities and potential within the framework of improving the service level. The analysis results also showed the presence of a significant effect between electronic human resources management practices and the ethical climate.

Digital repositories constitute one of the fundamental pillars of academic institutions, as they provide essential services to researchers by overcoming spatial barriers and enhancing access to knowledge resources. The present study aimed to examine the digital repository of the University of Diyala, the knowledge resources it encompasses, and the nature of digital publishing within it. It further sought to determine the repository’s role in narrowing the knowledge gap and fostering knowledge sustainability. To achieve these objectives, the descriptive-analytical method was employed, given its suitability to the nature of the study.
The findings revealed the existence of a clear knowledge gap in digital publishing among all participants, as the mean scores of all items exceeded 2 with percentage weights greater than 86%. This gap lies primarily between theoretical awareness and the practical skills necessary to engage effectively with digital repositories and platforms. At the same time, the results demonstrated a high level of awareness among participants regarding the importance of the digital repository and its contribution to supporting research and facilitating access to information sources, with percentage weights surpassing 90%. Moreover, the University of Diyala’s digital repository was found to play a significant role in achieving knowledge equity—exceeding 90% in percentage weights—through the production, dissemination, and distribution of information, as well as supporting diverse groups, including individuals with special needs.

This study tested the potential behavioral impact on USD/RUB exchange rate after Bank of Russia announcements about the prime interest rate for the period from 3ed January 2020 to 30th Jun 2025 by using daily returns of USD/RUB and the prime interest rate announcement data. non-parametric test approach, namely, runs test, as well as, parametric test approach, namely, event study, and T- student test were applied to test the influence the prime interest announcements on USD/RUB.
The test results provide sufficient evidence on investors over-reaction before the announcement that lead ruble exchange rate to rise against dollar beyond levels justified by macroeconomic fundamental factors. Also, provide evidence on investors under-reaction after the announcement date on returns of USD/RUB in Russian market.
The current study suggests investors to buy dollars before the prime interest rate announcements at a low exchange rate, then resell dollars after the announcement at a higher exchange rate to achieve abnormal returns.

The world is witnessing an unprecedented digital revolution, impacting all aspects of economic and social life. Digital transformation has become a driving force for economic development, contributing to increased productivity, creating new job opportunities, and improving service efficiency. With the growing global interest in the Sustainable Development Goals (SDGs), it has become imperative to understand the relationship between digital transformation and the ability to achieve these goals. This research aims to explore this relationship and analyze how digital technology can be used as an effective tool to achieve sustainable and inclusive economic growth.

In this paper, we present a comparative evaluation of several classical regression models and machine learning algorithms applied to the Swiss fertility dataset. The models evaluated include linear regression, ridge regression, Lasso regression, elastic net, principal component regression (PCR), partial least squares (PLS), and machine learning algorithms such as decision tree, k-nearest neighbour, random forest, support vector regression (SVR), and XGBoost. Performance metrics such as RMSE, MAE, R-square, AIC, and BIC were used to evaluate the models. Visual comparisons using bar charts enabled the identification of the most effective models. SVR outperformed other regression models in prediction accuracy, while Lasso regression showed the best model simplicity based on AIC/BIC. The results highlight the power of machine learning models in detecting nonlinear relationships in fertility prediction. datasets.

This research aims to examine the impact of digital transformation on achieving the Sustainable Development Goals (SDGs) in a sample of low-income countries during the period 2005–2024. The study focuses on three key variables: internet usage, access to electricity, and GDP per capita. Using panel data for eight developing economies, the research applies econometric models (Pooled OLS, Fixed Effects, Random Effects) along with the Hausman test to determine the most appropriate specification. The results reveal that an increase in internet usage does not necessarily improve sustainable development indicators; in some cases, the effect is even negative due to unproductive uses of technology. Moreover, access to electricity showed a negative and significant relationship with sustainable development in certain models, reflecting the absence of productive utilization of energy. GDP per capita was found to have no significant effect, indicating that economic growth alone is insufficient to ensure sustainable development without institutional reforms and fair income distribution. The findings highlight that the Fixed Effects model is the most suitable, emphasizing the structural heterogeneity among the countries under study. The research concludes that digital transformation does not automatically translate into developmental gains; rather, it requires targeted policies to promote the productive use of technology and energy, alongside stronger institutions to steer digitalization toward sustainability objectives.

This study aims to examine the impact of visual management strategies on enhancing the dimensions of sustainable development within industrial institutions, with a particular focus on the Karwanchi Company for Beverages and Juices. The research problem stems from the difficulties faced by Iraqi industrial organizations in integrating visual management practices into their strategies, which limits the achievement of economic, social, and environmental sustainability dimensions. The importance of this study lies in highlighting visual management as a modern tool that promotes transparency, performance improvement, and its linkage to industrial sustainability in the local context, while also providing practical outcomes that can support decision-makers and enrich the Arabic literature. The research seeks to diagnose the level of visual management application, measure its relationship and impact on sustainability dimensions, and propose ways for further development. The study population consisted of 650 employees, with a sample size of 242 respondents. The descriptive–analytical approach was adopted, using a questionnaire as the main instrument. Data were analyzed using SPSS through means, Pearson correlation, and multiple regression. The findings revealed a positive and significant impact of visual management strategies on the dimensions of sustainable development, particularly in enhancing environmental efficiency and reducing waste. The study recommends integrating visual management principles into strategic plans and developing training programs that contribute to strengthening comprehensive sustainability.

In light of the knowledge economy and the changes occurring in today's business environment, and with the increasing intensity of competition in all sectors, organizations today need important tools to maintain their continuity in their missions, including digital dexterity as a requirement for achieving their goals. Therefore, the current research aims to identify the role played by digital dexterity, with its dimensions (organizational proactivity, organizational flexibility, and organizational responsiveness), in activating a data-driven strategy in the current research sample. A questionnaire was developed by the researchers based on studies related to the current research variables. The questionnaire was used as a tool to collect data from a purposive sample of (200) administrators and academics working at these universities. The data were analyzed using the statistical program (SPSS), and the descriptive analytical approach was used as it is appropriate for the research, as the phenomenon was described from both the theoretical and practical aspects of the research. The results showed that the level of digital dexterity was relatively good, with an agreement rate of 76.3%, while the adoption of a data-driven strategy was at an acceptable level, with an agreement rate of 74.7%. The results also showed a strong correlation between digital dexterity and a data-driven strategy, as well as a direct impact of digital dexterity on the implementation of this strategy, explaining 67% of the variance in its adoption. In light of these results, the study recommended investing in developing digital skills, adopting smart analytics tools, and establishing an institutional digital culture that supports sustainable digital transformation.

Purpose of the study: This research aims to explore and understand the vital role that the application of financial management principles can play in enhancing human resource efficiency and improving the effectiveness of various activities within Asia Cell. The research focusses on understanding the impact of financial management dimensions, such as financial planning, financial organisation, financial control, financial risks, and asset management, on the company's operations and employee performance.
Methodology: To achieve the research objectives, the descriptive-analytical approach was used as the main framework for the study. This methodology included the use of survey questionnaires as the primary tool for data collection from the research community. A random sample was selected from the employees of Asia Cell, which included a category of managers (5 individuals), a category of department heads (18 individuals), a category of department directors (29 individuals), a category of employees (179 individuals), in addition to another category (44 individuals). A total of 291 questionnaires were distributed to the sample members, and 275 of them were retrieved.
The tool used in the study: To collect and analyse data, questionnaires specifically designed for this study were used. The questionnaires included questions related to the mentioned dimensions of financial management (financial planning, financial organisation, financial control, financial risks, asset management), and evaluative questions on the efficiency of human resources (knowledge management, skills, capabilities, information availability, authority).
The research results showed a statistically significant relationship between the application of financial management (with its dimensions such as financial planning, financial control, budgeting, and financial analysis) and the enhancement of human resource efficiency in the company, in terms of performance, efficiency, and commitment.

The research aims to demonstrate the impact of e-administration with its five dimensions (human resources, hardware and equipment, software, networks and communications, and organizational procedures) on the information security system according to the provisions of the international standard ISO:27001:2022 in the Directorate of Civil Status, Passports and Residence in Diyala Governorate, as a distinct location for conducting the research. The research problem was defined in a main question: Does e-administration with its dimensions affect the information security system according to the standard ISO: 27001:2022 in its dimensions? The workers in the directorate canter formed the research community, while the sample was random from various administrative sites in the directorate's departments, and amounted to (134) individuals. To answer the research question and test its hypotheses, the descriptive-analytical approach was adopted, utilizing descriptive and inferential statistical analyses of the data obtained from the questionnaire as the primary research tool. The research concluded that e-administration, in all its dimensions, has an impact on the information security system. A set of recommendations was formulated, which we hope will benefit stakeholders.

The two variables form the intellectual and philosophical framework for this research. The research aims to test the level of depth of the impact of smart leadership in achieving the dimensions of development. The importance was evident in bridging tourism technology between theses, copyright, and applicability. The research aimed to identify leadership communications and their impact on achieving the dimensions of development. The research was represented by the limited awareness of the trainer of smart leadership behaviors in achieving the dimensions of development, and identifying the level of cooperation of leaders and their interaction with supervisors. The sample size was large, reaching (61). The managers used the questionnaire as a research tool, and the relationships, connections, and possibility of identification were identified in the application environment. The research, through analysis and testing, reached a set of forms of authorship and theory, and other realistic personal applications in the application environment. Smart definitions and behaviors were identified within the research company, represented by Al-Aas Company in Baqubah, to study the identification of high-level administrative data in order to achieve the dimensions of social development. The basic recommendations focused on presenting a set of scientific proposals according to the available and possible capabilities, which are directed towards increasing the company's achievement. The research examined smart driving diagnostics and the obstacles facing its achievement.

The Iraqi government was right when it issued a decision on July 1, 2025, to ban cash transactions in all government institutions. This decision made all government institutions move towards using electronic payment tools to collect fees and taxes to enhance financial inclusion and access to electronic banking services to all segments of society. Electronic payment companies and mobile phone companies represent products and services that rely on new technology and are used to improve the quality of traditional financial services and operations that have an impact on institutions in the financial sector. Recently, there has been an increased focus on the use of new financial technology in the banking and non-banking sectors (financial institutions) to keep pace with global technical developments in the banking sector and financial companies. The indicators of electronic payment companies in Iraq are divided into three indicators: (service provider - agent provider - service provider). These indicators are relied upon by electronic payment companies in measuring the electronic financial service provided to the customer. The number of electronic payment companies licensed in Iraq by the Central Bank of Iraq has reached (17) companies to achieve competitiveness in providing electronic services with licensed banks in Iraq through electronic financial services provided towards a competitive environment capable of meeting the requirements of customers in the country. Therefore, the research problem focused on analyzing the indicators of electronic payment companies in Iraq and analyzing the performance of commercial banks according to its basic indicators to enhance a sustainable banking environment by measuring the competitiveness of services provided, given the trend of most customers toward electronic payment companies in providing financial technology services. The research objective is based on a comprehensive interpretation of electronic payment companies\\' indicators and their approval by the supervisory and regulatory body (the Central Bank of Iraq), in addition to analyzing the performance of commercial banks according to the four modern indicators. It also clarifies the mechanism of electronic payment companies\\' operations in providing electronic financial products and services and the tasks of these companies, highlighting the most important problems and obstacles facing the electronic payment companies sector. The research hypothesis is based on the premise that there is a statistically significant relationship between the competitiveness of electronic banking products of electronic payment companies and commercial banks, and this relationship is directly proportional, based on the available data for the period (2022-2024) in the research.

Digital marketing has witnessed rapid development in recent years, making it one of the most important competitive tools for companies. It is no longer limited to displaying products and services; rather, it has become a strategic means to increase sales by providing consumers with accurate information about products such as specifications, components, quantity, price, and methods of obtaining them. It also contributes to reinforcing the presence of electronic platforms, enabling access to wide and diverse consumer segments across various categories and countries, which in turn increases demand levels.
This study aims to analyze the impact of digital marketing information on fulfilling customer needs specifically loyal customers. This is reflected in their continued reliance on the official product page, repeated purchasing, increased loyalty, and their comparison with other companies. The study was conducted on a sample of customers of DXN, a nutritional supplements company in Iraq, using a quantitative and descriptive analytical approach based on sales data and qualitative questionnaire-based data gathered from a customer sample.

This research aims to identify the most important digital transformation requirements for higher education institutions in Iraq and define these requirements within a proposed model. This model seeks to enhance the ability of educational institutions\\' management to ensure a successful transition to digitalization, while also aligning with the requirements of the Iraqi context.
The research was conducted in the higher education sector in Iraq, utilizing a survey of a sample of administrative leaders and faculty members at the Universities of Kirkuk and Fallujah. A questionnaire comprising 40 questions was also used, reflecting the requirements of digital transformation. The goal was to identify the most important requirements that can be adopted to facilitate and ensure the success of the digital transformation process. Ultimately, the research aims to achieve a clear and comprehensive vision of the best requirements and practices related to fulfilling digital transformation needs. This vision can be adopted and implemented as a systematic roadmap that can be applied within the Iraqi context and contribute to raising the level of educational institutions. Factor analysis using SPSS-27 for Windows was employed to interpret the extracted factors as representing the requirements for digital transformation in Iraqi higher education institutions. Several statistical methods were also used to achieve a comprehensive understanding of the situation under study.
The research reached several conclusions, the most important of which was that the requirements for digital transformation in higher education institutions consist of a set of interconnected and integrated factors. These include: designing a digital transformation plan; funding the modernization of the digital transformation infrastructure; adapting to develop the organizational structure; initial implementation and testing; providing support for the digital transformation system; and finally, continuous review and development. Based on these conclusions, several proposals related to the requirements for digital transformation were presented for implementation. Among the most important are: 1. The necessity of focusing on awareness and media campaigns regarding digital transformation. 2. Ensuring flexibility to secure the necessary funding for upgrading electronic and digital technologies.

The steady development of information through the World Information Network (Inter-net) and its spread and expansion has had a significant impact in establishing the infrastructure for a new type of business world that is unparalleled in international and local business. Completing commercial transactions and financial deals electronically has become a reality, as many businesses have transformed from using traditional channels to using more flexible, easier and smarter channels, it has become clear that the e-commerce system can be an ideal tool to improve the implementation of business transactions across many advanced communication networks. In order to achieve such a goal, it requires attention to many aspects, and the most important of these aspects is the accounting aspect because it is considered the most affected by developments taking place in information and communications technology. This led to huge developments and leaps in accounting, which is no longer limited to recording data, tabulating it, summarizing it, and presenting it in final accounts about the results of the activity. Rather, it has evolved into an information system that aims to provide diverse information to its users from internal and external parties in order to rationalize decisions, and then it has become a social technology that touches. All economic, administrative, social and technical variables in the world of business, finding the necessary accounting treatments for those variables and showing their accounting implications clearly. For the purpose of explaining the importance of this study and solving its problem. The research deals with the nature of accounting in general and electronic accounting in particular, as it presents its concept and characteristics. It also examines the subject of electronic commerce in terms of its nature, characteristics, and classifications. The research includes a study of a selected sample of Iraqi companies through the analysis of a questionnaire distributed to members of the selected sample of the companies studied, so that the research ends. Presenting a number of important conclusions and recommendations, including: The intangible nature of e-commerce, and the absence of documentation for its operations, contributed directly to creating a major problem facing the accounting profession: the mechanism for verifying and recognizing revenues generated from e-commerce operations.

The current study discusses the role of partnership finance in the Russian Federation to stimulate development of small and medium-sized initiates in modern economic conditions. This study substantiates the relevance of partnership finance introduction, due to the limited access of small and medium-sized enterprises to traditional bank lending, the high cost of borrowing and the need to diversify sources of financing. Particular attention is paid to social and demographic factors, including the presence of a 20 million Muslim population in the Russian Federation, for whom partner finance is an ethical alternative to interest-bearing lending.
The current study provides a comparative analysis between the partner financial products and the traditional financial products, identifying key differences in the principles of implementation, risk management and social responsibility. The line of partner financing products for small and medium-sized enterprises is considered in detail: Murabaha (trade finance), Ijar (Islamic leasing), Musharakah (joint investment), Mudarabah (trust management), Tawarruk (obtaining liquidity). Also, this study analyzes the economic operational and strategic benefits of partnership finance for SMEs, including fair risk sharing, flexibility of financing terms, ethical component and opportunities for international integration. Sectoral features of the use of partnership tools in agriculture, trade, production and services are considered.
This study identifies the main challenges and limitations of partner finance development in Russia, as: the need to improve the regulatory framework, the development of specialized infrastructure, the training of qualified personnel, and improving the financial literacy of the domestic business community.
The results can be used by regulatory authorities in the development of financial market policies, and guiding financial institutions in creation of new products for SMEs, as well as, the business community to assess alternative business financing opportunities.

This study aims to explore the impact of sustainable development on enhancing banking competitiveness in Iraqi commercial banks, focusing on the economic, social, and environmental dimensions of sustainable development.
The study population comprised employees of Iraqi commercial banks, while the sample consisted of 250 participants from various career levels. Data was collected using a questionnaire designed according to a five-point Likert scale to measure the dimensions of sustainable development and its impact on banking competitiveness.
The data were analyzed using SPSS version 27, employing a set of appropriate statistical methods, most notably frequency distributions and percentages, arithmetic mean and standard deviation, correlation and regression tests, and Cronbach's alpha.
The study results showed that the research sample clearly prioritized the environmental dimension of sustainable development, followed by the economic dimension and then the social dimension. The hypotheses also indicated that the environmental dimension had the greatest impact on enhancing banking competitiveness, followed by the economic dimension and then the social dimension. The results also confirmed a positive and statistically significant impact of sustainable development on raising the level of banking competitiveness in Iraqi commercial banks. Based on these findings, the study recommends the need to promote sustainable development practices in commercial banks, with a focus on environmental innovation and diversified investments that support economic and social dimensions, to enhance banks' competitiveness and achieve long-term sustainability.

The research aimed to understand the role of strategic leadership in marketing crises in health institutions in Kirkuk Governorate. The researcher selected a purposive sample of senior and middle management (department managers, branch and unit heads) in the Kirkuk Governorate Health Department. The questionnaire was used as a tool to collect data and information related to the research, as the research community amounted to (3059) employees, and the form was distributed to (355) employees, so that the number of forms valid for analysis was (341) employees. The research reached a set of results, the most important of which is the role of strategic leadership in addressing marketing crises, achieving competitiveness, and reviewing its strategic plans to identify strengths and weaknesses in the Kirkuk Governorate Health Department.

The Internet of Things (IoT) has emerged as a transformative force in the digital age, offering promising solutions to long-term development challenges across various sectors, particularly in developing countries. This research explores the strategic role of IoT in accelerating digital transformation by enabling real-time data collection, intelligent decision-making, and automation in areas such as healthcare, agriculture, energy, transportation, and public services. Despite the immense potential of IoT, its adoption in developing countries faces numerous challenges, including inadequate digital infrastructure, limited financial resources, cybersecurity concerns, a shortage of skilled human capital, and difficulties in systems integration. The study reviews key success stories, analyzes current obstacles, and proposes practical solutions, such as strengthening public-private partnerships, enacting supportive policies, investing in human capacity building, and fostering innovation ecosystems. Ultimately, this research highlights the importance of leveraging IoT as a catalyst for sustainable development, economic efficiency, and improved quality of life in developing environments.

The current research seeks to identify the level of interest of the private schools surveyed in the variables of strategic wisdom and organizational sustainability, as well as to identify the role that strategic wisdom can contribute to enhancing sustainability in the private schools surveyed. The research relied on a questionnaire as the primary tool for collecting data and information, which included (18) paragraphs distributed among the research variables, with (9) paragraphs for the dimensions of strategic wisdom (rationality, dependability, emotionality) and (9) paragraphs for the dimensions of organizational sustainability (social sustainability, economic sustainability, environmental sustainability). The questionnaire was distributed to a sample of administrative leaders in a number of private schools in Najaf. (80) questionnaires were distributed, and (76) valid questionnaires were retrieved for statistical distribution to form the approved research sample for the analytical aspect. The research tested two main hypotheses, through which it reached a number of conclusions, the most prominent of which was that there is a clear impact of the dimensions of strategic wisdom in enhancing organizational sustainability in the private schools surveyed.

This study discusses how innovation contributes to improving performance efficiency in the context of artificial intelligence. It is conducted through a field study in the Iraqi pharmaceutical industry. To achieve the study's objective and address its problem, a questionnaire was designed using a five-point Likert scale and based on several sources. The questionnaire was then distributed to 390 workers representing various administrative, medical, and engineering specialties within the study to collect data and information. The study employed a descriptive-analytical approach and the SPSS statistical software to analyze the data, extract the correlation matrix, perform Cronbach's alpha analysis, calculate means and standard deviations, and more. Using AMOS to analyze data according to structural equations, the results showed that innovation capabilities, under the influence of artificial intelligence technologies, have a statistically significant impact on performance efficiency at both the overall and individual levels, thus confirming all the study's hypotheses.

Digitalization is an indispensable science of our time. In the context of internal auditing, it opens up vast opportunities accompanied by significant challenges, Therefore, auditors must adapt directly to keep pace with rapid developments, This study aimed to demonstrate the impact of digitalization tools and the most important challenges facing organizations when transitioning from analog to digital work, It also sought to identify weaknesses and determine the means by which internal auditors can implement necessary improvements by utilizing available resources, Furthermore, it aimed to identify areas of added value to auditing, The study employed a descriptive approach to establish the research concepts and topics, and an analytical approach using (SPSS) software to test the hypotheses. Among the most important conclusions reached was that digitalization has not yet been sufficiently implemented at Kirkuk University, the target institution of this study. Its impact on auditors' efficiency, behavior, and the quality of audit work, as well as on reaching effective decisions, has not yet been fully realized, Consequently, the data does not reflect the realities on the ground. Therefore, it is necessary to establish partnerships with smart universities that apply artificial intelligence technologies in management and auditing processes, in addition to training specialized and experienced auditors in big data analysis from international institutions.

This study aims to explore the role of digital transformation in promoting entrepreneurial innovation within Iraqi telecommunications companies, in light of rapid technological challenges and increasing digital market demands. The study's problem lies in the limited level of entrepreneurial innovation despite the companies' adoption of some digital transformation solutions, which is reflected in their ability to provide innovative services and achieve a sustainable competitive advantage. The study adopted a descriptive analytical approach, with the study population consisting of Iraqi telecommunications companies (Zain, Korek, and Asiacell) in Kirkuk. A sample of 120 leaders working in these companies was selected, and data was collected using a questionnaire and analyzed using SPSS (28). The results showed that digital transformation is an influential and essential factor in raising the level of entrepreneurial innovation in Iraqi telecommunications companies, which supported the validity of the study's hypotheses regarding correlation and impact. Based on the results, the study recommends that Iraqi telecommunications companies should invest more in developing digital infrastructure and modern technologies, improve innovation classification mechanisms, and train human resources in advanced digital skills, in order to maximize the impact of digital transformation in promoting entrepreneurial innovation and achieving a sustainable competitive advantage.

This study aims to identify the role of digital training as an independent variable in achieving sustainable development of human resources as a dependent variable, and to reach results through which a set of recommendations can be proposed to help achieve sustainable human resources capable of driving change toward development. This is accomplished through digital training processes that contribute to improving the efficiency of human resources and enhancing their capabilities.
Accordingly, the research problem is represented by the following main question:
To what extent does digital training affect the achievement of sustainable development of human resources within the North Gas Company (the study population)?
To achieve the objectives of the study, the North Gas Company was selected as the field of application, represented by the Training and Development Department. The researchers adopted the descriptive–analytical approach, which is based on studying the problem as it exists in reality, describing it accurately, and analyzing it both quantitatively and qualitatively. This approach also involves linking information related to the problem, interpreting and analyzing it in a way that leads to accurate conclusions and appropriate solutions.
The study population consisted of employees working in the Training and Development Department, totaling 25 individuals. The entire population was included, and the proportional distribution method was used to distribute the questionnaires to the department under study.
One of the most important findings of the research is that digital training has a positive and significant effect on the sustainable development of human resources. Statistical results showed that digital training programs contribute substantially to improving employees’ efficiency and skills, which is positively reflected in the company’s performance. The findings also confirmed that digital training programs have a statistically significant impact on sustainable human resource development, as a large proportion of improvements in human resources can be attributed to these programs.

This research aims to demonstrate that artificial intelligence (AI) represents a unique and qualitative leap in the world of software, a technological and informational trend that has permeated all areas of life. AI is a modern branch of computer science, and its primary goal is to build intelligent machines capable of performing complex tasks that typically require human intelligence.
The Sustainable Development Goals (SDGs) represent a comprehensive plan with a shared vision to achieve a more sustainable future for all by 2030. These goals address various global challenges, including poverty, inequality, climate change, and healthcare. Amid the Fourth Industrial Revolution, AI stands out as one of its key pillars, with some countries competing to study, develop, and rely on it for various applications.
Thus, integrating AI to achieve the Sustainable Development Goals for 2030 is an urgent necessity, aligning with the capabilities and expectations for sustainable economic, social, and environmental development. AI is no longer just science fiction; it is the future.

Cryptocurrency traders in the Forex market face multiple risks due to price fluctuations, which are affected by many behavioral and psychological factors, fatigue and exhaustion of traders, in addition to economic factors, which may incur significant losses that lead to the erosion of their capital or their bankruptcy and exit from the economic cycle. This has led those interested in the field of financial markets to search for innovations and solutions to confront these risks, which has led to the development of many innovations, the most important of which is what is called electronic trading via trading platforms. However, electronic trading, like traditional trading, is still affected by behavioral factors, which has motivated them to develop it by adding automated trading that relies on artificial intelligence to address a large part of the behavioral risks facing cryptocurrency traders, in addition to reducing the effort expended by them, reducing the effort and exhaustion resulting from trading operations and avoiding the resulting risks. These innovations came to meet their needs by reducing the risks they are exposed to in order to limit financial losses. The research was divided into two sections: the first addressed the theoretical framework of electronic trading platforms, while the second section addressed On the practical side, the performance of traders on electronic trading platforms was analyzed using artificial intelligence using the MetaTrader platform (5). The research concluded that traders trading cryptocurrencies using electronic trading platforms using automated trading using artificial intelligence contributed to reducing the impact of their behavioral factors, in addition to reducing the effort expended by them, which led to maximizing their profitability and reducing their losses. The research suggested the importance of educating cryptocurrency traders about the importance of adopting automated trading using artificial intelligence, which helps them maximize their profits and reduce the risks they are exposed to.

The current study was based on the primary objective of examining the contribution of artificial intelligence technologies to the development of management accounting systems. It examines how artificial intelligence tools can enhance financial forecasting, cost and profit analysis, internal controls, and managerial decision-making. The study addresses key questions related to the effectiveness of artificial intelligence in improving the efficiency and accuracy of management accounting processes. The study adopted a descriptive analytical approach. By analyzing primary data using SPSS, the study concluded that artificial intelligence technologies played a significant role in significantly improving data processing capabilities and supporting better strategic decision-making. The study concludes with recommendations for organizations seeking to effectively leverage artificial intelligence technologies in their management accounting systems.

This paper explores the forecasting effectiveness of the Dynamic Linear Trend (DLT) model from the Orbit package and a subsequent comparison with a Seasonal Auto Regressive Integrated Moving Average (SARIMA) model. The DLT and SARIMA approaches daily Solana price data to forecast in an effort to determine each model's accuracy over a 14-day testing period. This time series was built off continuous daily data entries throughout the calendar year, making it an ideal candidate for forecasting models without breaks. The Orbit DLT model is based on learning seasonal patterns and adjusting for changing trends over time; thus, it produced a Mean Squared Error (MSE) of 1930.716 and Root Mean Squared Error (RMSE) of 43.940 during holdout. The SARIMA (1,1,1) model was deemed a better fit based on AIC criteria for in-sample data (AIC = 711.841) against a set of contenders. Its holdout results MSE of 1035.865 and RMSE of 32.185 outperformed Orbit's results. The SARIMA parameterization indicated that all autoregressive (AR) & moving average (MA) components were statistically significant. However, the variance component was highly significant (p < 0.001). Therefore, for this analysis, SARIMA was more accurate than Orbit in mean accuracy for short-term results; however, Orbit's ability to account for multiple seasonal effects may be warranted in nonstationary time series analyses. This study, therefore, provides a decision-making framework based on its findings for future forecasting endeavors in cryptocurrency prices and assesses the usefulness of dynamically seasonal forecasting versus just slight forecasting accuracy errors.

The aim of this research is to know the role of strategic renewal, which was measured by the dimensions (content - context - process) in enhancing organizational innovation, which was measured by the dimensions (product innovation - process innovation - administrative innovation), by surveying the opinions of a sample of managers working in the Salah al-Din Education Directorate Office, which represented the research community. A random sample of workers in the research community, numbering (165), was taken. In order to obtain data and information, the researchers developed a questionnaire for this purpose as a primary tool for collecting this data and information, which was later analyzed by the statistical program (spss-v25) and reaching the results that showed the existence of a correlation between strategic renewal and organizational innovation, in addition to the existence of an impact of strategic renewal on organizational innovation. After that, the researchers made a number of recommendations, the most important of which was for the management of the General Directorate of Education to adopt the topic of strategic renewal in its management, as it is an important element in enhancing organizational innovations in the researched organization.

This study aims to analyze and evaluate the proactive indicators of currency stability adopted by the Central Bank of Iraq through an analytical examination of the period 2019–2024. These indicators represent essential monitoring and assessment tools that enable the Central Bank to identify potential risks and challenges affecting the stability of the Iraqi dinar in a forward-looking manner. The study is based on the hypothesis that the adoption of a selected set of proactive indicators has effectively contributed to anticipating pressures on national currency stability, thereby facilitating the implementation of proactive monetary policies to preserve the value of the Iraqi dinar.
The analysis focuses on key indicators, including the ratio of foreign reserves to broad money supply, the ratio of foreign reserve coverage to imports, the deposit interest rate, and the real interest rate. The findings indicate that the foreign reserves-to-broad money ratio and the foreign reserve coverage-to-imports ratio played a significant role in supporting monetary policy decisions during the study period. The importance of the research lies in its contribution to strengthening decision-making processes by providing practical recommendations to enhance the framework of proactive currency stability indicators. Furthermore, the study enriches academic literature within the Iraqi economic context and recommends strengthening cooperation with international financial institutions, such as the International Monetary Fund and the World Bank, to develop more comprehensive proactive models that support medium- and long-term currency

Modern business transactions are undergoing a radical transformation with the increasing reliance on artificial intelligence (AI) technologies. This necessitates the development of comprehensive technical and regulatory frameworks to ensure security, transparency, and efficiency in these transactions. This study aims to analyze the challenges and opportunities associated with the application of AI in business transactions and propose an integrated framework that combines technical and regulatory aspects to ensure the safe and effective implementation of these technologies. The study employs a comprehensive analytical methodology that reviews contemporary literature and international practices in the field of AI regulation, with a focus on commercial and financial applications. The study concludes that it is essential to establish unified technical standards and flexible regulatory frameworks that keep pace with the rapid developments in this field.

“Artificial intelligence (AI)” has recently become known as a novel method for evaluating and anticipating consumer behavior. The purpose of this study is to assess the effect of perceived attributes of AI on consumer purchase intention based on the “Technology Acceptance Model (TAM)”. We created a conceptual model based on literature and used Smart PLS-SEM to test it experimentally by distributing a survey questionnaire to a sample of consumers. The results indicated the “perceived usefulness (PU)” has a significant impact on the perceived ease of use of (PEOU), as well as the perceived AI usefulness; the perceived ease of use of AI and perceived intelligence have a significant impact on the attitude toward AI; and finally, the attitude toward AI, awareness have a significant impact on purchase intention when using AI.This study contributed the essential empirical information required to enhance our comprehension of AI and presented novel insights into predicting consumers\' intentions to utilize AI services.

This research paper investigates the crucial function of artificial intelligence (AI) in augmenting and improving strategic decision-making, particularly in areas of risk management and strategic planning in the business field. In a time where technological advancement is redefining conventional frameworks, it is essential to comprehend the diverse effects of AI on strategic decisions for the success of organisations. The paper conducts an extensive literature review to establish the theoretical framework, clarifying the connection between AI, strategic decision-making, risk management and strategic planning. Methodologically, a detailed analysis evaluates the current use of AI in the business field, investigating its augmentation and role in strategic decision processes. Through practical examples and case studies, the study examines effective applications of AI that enhance both the quality and speed of strategic decisions in strategic planning and risk management. The results contribute to a deeper understanding of the dynamic interaction between AI technologies and strategic decision-making. The discussion segment tackles the challenges and concerns linked to AI integration, offering perspectives on the wider implications for business strategies. In conclusion, the research underscores the necessity for organisations to adopt AI as a transformative tool in their decision-making processes and provides suggestions for strategic implementation. This paper serves as a significant resource for scholars, practitioners, and policymakers aiming to navigate the changing landscape of AI-enhanced strategic decision-making in the modern business world.

The study aims to examine artificial intelligence techniques، specifically neural networks، and to demonstrate their efficiency in forecasting financial market indicators through a foresight-oriented methodology applied to the Iraq Stock Exchange. Neural networks were employed as a tool capable of capturing linear relationships in financial time series، and process complex data for predicting future patterns.
The study relied on analyzing monthly data from the Iraq Stock Exchange covering the period from January 2019 to December 2024. The neural network was trained by constructing a feature set that included relevant delays (lagged inputs) along with technical indicators intended to identify the general trend of the data and thereby support the fundamental analysis decision-making process، such as: SMA، EMA، RSI، and MACD.
Two neural network models were developed: MLP and LSTM. They were benchmarked against traditional linear regression models، including ETS and ARIMA. The data was split into training، validation، and testing sets، with a rolling out-of-sample forecasting approach applied. Performance was evaluated using MAE، RMSE، and MAPE metrics، in addition to the Diebold–Mariano test to examine the statistical significance of performance differences.
The findings reveal several results، most notably the superiority of neural networks، particularly the LSTM model in short-term forecasting compared to linear models، with significant improvements in prediction errors and smoother projected paths relative to the MLP model. Accordingly، it is essential to employ artificial intelligence techniques، specifically neural network models، as supportive tools for forecasting the future of the Iraqi market and thereby enabling optimal investment decisions.

The academic and administrative domains are currently witnessing a massive growth in the volume of unstructured data, which includes textual and scanned documents such as PDF, DOCX, JPG, and JPEG files. This rapid increase renders traditional search systems incapable of meeting the speed and accuracy requirements for effective information retrieval. To address this challenge, the Search program was developed as an innovative platform that integrates Optical Character Recognition (OCR) and Natural Language Processing (NLP) techniques, combined with statistical indicators to evaluate performance and retrieval efficiency.
This paper aims to highlight both the statistical and administrative aspects of the program through an applied study conducted on a large-scale archive consisting of 61,777 files organized into 7,061 main and subfolders. The experiment involved two main tests: the first used a frequent keyword found in 226 files, where the program achieved a 96% success rate within 38 minutes and 23 seconds. The second used a rare keyword found in 3 files, where the program achieved a 100% success rate within 4 minutes and 41 seconds.
The findings demonstrate the program’s effectiveness in managing unstructured archives and its potential to enhance digital administration by accelerating access to information and improving decision-making quality. Moreover, the results underscore the importance of future development, particularly through the integration of High-Performance Computing (HPC) to increase response speed and scalability. It is expected that the program will contribute to establishing a robust technological infrastructure to support academic and administrative sectors in Iraq and the wider region.

The research aims to analyze the reality of development policies in Iraq in light of contemporary digital transformations and from the perspective of policies and implementation. It also aims to draw the attention of officials to the structural, political, and social obstacles that stand in the way of employing artificial intelligence in Iraq. It also aims to reveal the extent of AI\'s use in the service and sustainable development sectors, measure the awareness of Iraqi citizens and institutions of AI\'s potential to support development, and provide practical recommendations to decision-makers to integrate AI into sustainable development plans. The research methodology: The research relies on a descriptive and analytical approach.
The most important results are:
1- An organizational culture that does not encourage innovation. 29% believe that the organizational culture encourages innovation, while 46% indicated that it does not, reflecting the existence of bureaucratic resistance to change within government institutions
2- Limited perception of the role of artificial intelligence in combating poverty: (45) of respondents believed that artificial intelligence could contribute to directing resources to combat poverty, but (25) remained neutral, and (40%) were opposed, reflecting doubts about Iraq\'s ability to implement effective smart systems in light of the weak institutional and regulatory structure. This result demonstrates that the concept is still more theoretical than practical.

This study investigates the implications of transitioning toward Activity-Based Budgeting within the Iraqi public sector to refine regulatory governance, optimize operational resource deployment, and ensure fiscal accountability. By examining the perspectives of key stakeholders and financial policy experts, the research utilized a systematic analytical approach to process data derived from a structured survey instrument. The findings validate that shifting to this budgetary framework is essential for institutional discipline. It concludes that linking financial appropriations directly to operational tasks provides public entities with enhanced leverage and proficiency in steering and finalizing strategic development initiatives.

This study aims to analyze the impact of artificial intelligence applications on reducing production costs and improving operating budgets in the cement industry, Through a case study of the Northern Region Cement Company in Iraq during the period 2019–2023, Monthly operational data was collected and analyzed over a period of 60 months, including indicators of production, energy consumption, and product quality, The results showed a significant improvement in all indicators, with production efficiency increasing from 76.2% to 85.6%, and energy consumption decreasing from 752 to 683 kilocalories per kilogram. Quality indicators also improved, with the coefficient of variation decreasing by 42.7%. This resulted in lower unit costs and annual savings of $10.3 million, with a return on investment of 1,872% and a payback period of just two months. The study highlights its importance by providing quantitative evidence from an underrepresented area and illustrating how these results can be used to prepare more accurate and realistic operating budgets, This enhances the value of the research for accountants and decision-makers in the industrial sector.