Tikrit Journal of Administrative and Economic Sciences

This study aims to examine the role of sustainable marketing practices in enhancing green strategy operations by analyzing the impact of green marketing dimensions (green product, green pricing, green distribution, and green promotion) on the strategic performance of Baghdad Food Company. The research adopted a descriptive-analytical approach, using a questionnaire as the primary data collection tool. The study population consisted of all employees of Baghdad Food Company, totaling 150 employees, while a random sample of 100 employees working in the marketing department was selected. Data were analyzed using the Statistical Package for the Social Sciences (SPSS), applying both descriptive and inferential statistical methods such as correlation, multiple regression, and the T-test to examine the significance of relationships.
The findings revealed that all green marketing dimensions had a statistically significant effect at a 95% confidence level (Sig < 0.05) on enhancing green strategy operations, with varying levels of influence. Green product emerged as the most influential factor, followed by pricing and promotion, while green distribution had the weakest effect. These results indicate that investment in developing sustainable products is the key driver in reinforcing green strategies, in addition to improving pricing and promotion mechanisms, and enhancing more efficient eco-friendly distribution channels.
The study recommends that food companies focus on fully integrating green marketing practices into their strategies to strengthen brand reputation, increase customer loyalty, and enhance competitive advantage, thereby contributing to the sustainable development of the Iraqi food sector.

Despite attempts to prevent nicotine marketing or advertising or advertising of nicotine products by the World Health Organization, this did not prevent the increase in the number of smokers during the past years, especially among young groups of both sexes and the increase in the demand for purchases, so the focus in this research was on nicotine marketing strategies and their effects on the purchasing behavior of the customer.
Due to the difficulty of reaching all customers and their random distribution in the market, the practical aspect was implemented in the residential complex (New Zakho) in Zakho, with an estimated population of over (5000). A total of (300) questionnaires were distributed to customers frequented in its cafes and restaurants, relying on the descriptive approach using the SPSS 26 program for data analysis. Several results were obtained confirming the impact of nicotine marketing strategies on customer purchasing behavior. The most important recommendations include imposing additional taxes on nicotine marketing to reduce supply and influence customer purchasing behavior.

The main purpose of our research is to study the impact of organizational health on strategic positioning. An integrated framework was developed for our topic, where organizational health was measured through three dimensions (leadership, innovation, and communication), and strategic position was measured through three dimensions (building networks, shaping expectations, and learning). In order to achieve our research objectives, a hypothetical model was constructed that demonstrates the relationships between the variables adopted for our research. The descriptive and analytical approach was adopted to complete the research, and the questionnaire was used as a tool for collecting data. The exploratory study was conducted on (62) individuals working at Rafidain Bank. The SPSS.V.25 program was used to process the collected data. The research then sought to produce a set of results and proposals. Among the most important proposals is greater education in the administrative concepts that are the subject of the research, due to their importance and impact on the workflow and progress of job performance, and occupying an influential position among organizations that provide the same services. This is achieved through conducting courses and workshops that encourage and contribute to the formation and crystallization of ideas. Refining it to achieve positive results may have a significant impact on enhancing organizational health, which will help strengthen the strategic position of the organization that is the subject of our research. We chose Rafidain Bank as a sample due to its strategic importance. Among the findings of the research is the impact of organizational health, in addition to its positive correlation with the bank's strategic position.

This study aims to demonstrate the impact of fair value measurements of assets according to IFRS 13 on the financial performance of companies, through its application at Kesta General Trading Company, operating in Duhok Governorate, for the period 2015 to 2024. The study followed the income approach in accordance with the International Financial Reporting Standard IFRS 13 to measure the fair value of fixed assets. The study also relied on a quantitative approach to analyze data from financial statements using the EViews 13 statistical program, with the aim of demonstrating the relationship and influence between the study variables and determining the extent of the impact of fair value measurements on the financial performance indicators of the study sample companies.
The results of the statistical analysis showed a clear correlation and significant impact between fair value measurements of assets according to IFRS 13 and financial performance. This indicates that fair value measurements and reliance on IFRS 13 enhance the accuracy of financial reports and contribute to improving the quality of financial statements and investment decision-making. The study recommends the necessity of implementing IFRS 13 in companies' financial statements due to its role in raising the level of transparency and financial efficiency in the market.

The adoption of e-accounting systems has transformed financial management practices for small and medium-sized enterprises (SMEs), offering enhanced efficiency, accuracy, and decision-making capabilities. This study examines the impact of e-accounting systems on SMEs’ financial performance, focusing on key areas such as cost reduction, financial efficiency, and profitability. Through a quantitative research approach, the study population consists of 450 employees working in private small and medium-sized enterprises (SMEs). The sample was selected using a random sampling technique and included 120 employees. A total of 110 valid responses were collected and used for statistical analysis, including reliability testing, correlation analysis, and regression analysis. The findings indicate that e-accounting adoption significantly improves financial efficiency, enhances decision-making processes, and positively influences profitability. Strong correlations were observed between e-accounting adoption and key financial performance indicators, emphasizing its role in streamlining operations, reducing manual errors, and ensuring regulatory compliance. However, challenges such as high implementation costs, cybersecurity risks, and a lack of technical expertise hinder widespread adoption. The study concludes that e-accounting is a critical tool for SMEs aiming to enhance financial performance and sustain competitive advantage in a digital economy.

The aim of the research is to measure the impact of leadership integrity in its dimensions (optimism, trust, tolerance, empathy, integrity) in the researched organization in reducing organizational sarcasm in its dimensions (belief, emotions, behaviors). The research was conducted at Tikrit University, and to achieve the research objectives, a questionnaire consisting of (30) items was prepared to collect data from the research individuals, numbering (120) individuals, targeting (a sample of workers) to reach the results. The researcher used the descriptive analytical approach with the help of the statistical program (SPSS) to study the problem, analyze it, and show the relationship between its variables at Tikrit University as a field of research. (120) questionnaires were distributed, of which (116) were returned, and the valid forms for analysis were (110), after excluding (6) invalid forms, from the original research community consisting of (170) individuals. The study reached several conclusions, the most important of which was the significant influence and correlation between the dimensions of leadership integrity in reducing organizational cynicism in the organization under study. The study recommended the need to incorporate the concept of leadership integrity as a means of achieving the goals of the organization and its employees.

The research aims to analyze and measure the relationship between the money supply and the unemployment rate in Iraq during the period (2004-2023). This is done by examining the impact of changes in the money supply on the labor market and the nature of this relationship using economic and econometric methods. It also highlights the crucial role of the money supply in stimulating or undermining economic activity, and the extent to which this impacts employment and unemployment levels. The importance of the research lies in the role played by monetary policy in influencing the unemployment rate, particularly in the Iraqi economy, which relies primarily on oil revenues and government spending. The research problem is to answer the following question: Do changes in the money supply affect unemployment rates during the period (2004-2023) in Iraq, and what is the nature of this relationship? The results showed that monetary expansion did not always lead to lower unemployment rates, especially when monetary expansion was associated with rising prices and inflation rather than increased investment and production. The research recommends reducing excessive reliance on oil revenues by developing realistic strategic plans to encourage other productive sectors, such as manufacturing, agriculture, tourism, and logistics, with the aim of diversifying sources of national income and increasing job opportunities outside the public sector.

The research aims to analyze and measure the impact of foreign direct investment, private investment, economic growth, and inflation on unemployment rates in Singapore during the period from 1990 to 2023. Standard statistical analysis was employed using EViews 13, based on the Autoregressive Lag-Lag (ARDL) model. The estimation results showed that the calculated F value reached (12.164), which is greater than the table value at a significance level of 5%, indicating the existence of a long-term equilibrium relationship between the studied variables. The results of the error correction equation also showed that the correction coefficient was (-0.566), which is a statistically significant coefficient, indicating the existence of a correct equilibrium relationship between the variables in the long run. This means that the system needs approximately one year and eight months to absorb and correct any deviation from the long-term equilibrium. Based on these results, the study recommends the need to encourage the establishment of strategic partnerships between the public and private sectors, as these partnerships can play an important role in implementing large projects, whether in the areas of infrastructure or innovation in multiple sectors. It is expected that these initiatives will contribute to creating new job opportunities and achieving a better balance between supply and demand in the labor market, thus contributing to reducing unemployment rates and enhancing economic stability in Singapore.

This research aims to highlight the role and importance of International Accounting Standard (IAS 16) when applied by Iraqi industrial companies, and to demonstrate its impact on evaluating financial performance, thus revealing the true value of fixed assets and the financial performance of companies. This research was prepared based on a comparative approach between the procedures and instructions of the unified accounting system and the requirements and procedures of International Accounting Standard (IAS 16) regarding the measurement and disclosure of fixed assets, and the extent of their impact on financial performance after the revaluation process. Through the theoretical aspect, International Accounting Standard (IAS 16) was reviewed, and its relationship and overlap with the International Accounting Standard and other international financial reporting standards were demonstrated. The researchers see the possibility and flexibility of adapting the unified accounting system to the requirements of International Accounting Standard (IAS 16). It can be modified in accordance with the requirements of standards (IFRS, IAS), and new accounts for revaluation surplus, impairment provisions, and impairment losses are emerging. On the practical side, a revaluation of the fixed assets of the Erbil-based company was conducted, using special tables prepared for this purpose, showing the impact of annual depreciation and accumulated depreciation provisions in the revaluation process. The impact of the revaluation on the financial performance of the company, as a sample, was also demonstrated, along with the financial ratios affected.

The research aims to analyze the impact of tourism investment on economic growth in Iraq for the period (2004–2022) , with a focus on the relationship between tourism indicators (tourism revenues, spending on the tourism sector, number of tourists, and gross domestic product). The study relies on time series data and stability tests (ADF) to apply the ARDL model in order to measure the short- and long-term relationships. The results revealed a positive short-term relationship between tourism investment and economic growth, reflecting the role of tourism in stimulating economic activity over limited time periods. However, in the long term, the results did not show a significant impact of tourism investment, indicating the weak sustainability of this effect due to factors such as inadequate tourism infrastructure, lack of supporting facilities and services. The study proposes several recommendations, including stimulating short-term growth, diversifying the economy, and developing infrastructure. The research emphasizes that the success of the tourism sector in Iraq depends on addressing structural obstacles in order to transform the temporary impact into a lasting driver of growth.

Foreign trade is one of the many components of government economies, significantly impacting basic economic growth and various external developments. It faces numerous challenges, including a high rate of misery. The Iraqi economy faces numerous challenges, including a high economic misery index, primarily resulting from the high rate of misery in the economy. One of the main ways to achieve this is through foreign trade. This research aims to analyze economic trade and the economic misery index in Iraq. The research problem is to understand the nature of these ratios, which was addressed through three axes related to economic misery indicators, according to Okun Badu and Hank. Therefore, we conducted theoretical research on descriptive and analytical models, while using inductive applications in the oil sector, through applying quantitative applications and time series analysis using the ARDL model. We arrived at a set of legacies, including the fact that we see a noticeable increase, despite this, which contributed to the establishment of prices. However, these had a negative impact in a particular year, such as 2009, 2015, and 2020, due to economic and political conditions. It also requested imports, but these were affected by some factors, and are mainly financed by oil exports. Iraq's trade balance has remained positive thanks to the diversity of its large oil exports, which constitute more than 90% of its total revenues. Based on these results, the study aims to rehabilitate the agricultural sector for food and reduce its dependence on imports. The studies also develop a smart and comprehensive strategic vision for companies, financial institutions, and businesses. This research aims to protect non-local companies from competition from foreign products, encourage entrepreneurship, and increase Iraq's integration into the global economy to enhance job opportunities, ultimately leading to a decline in the economic misery index in Iraq.

This study aims to analyze the role of monetary policy in addressing the budget deficit by examining the relationship between monetary policy tools and fiscal imbalance, and assessing their effectiveness based on the experiences of three selected countries (Malaysia, Turkey, and Chile). The significance of the research lies in highlighting the impact of monetary policy as a tool for achieving financial stability and enhancing economic performance. The research adopts both the descriptive and analytical approaches, utilizing advanced econometric models through EViews 12 to measure the impact of monetary policy instruments on the budget balance. The results reveal a cointegrated relationship between monetary policy tools—namely, exchange rate, broad money supply, and real interest rate—and the budget balance. Moreover, findings indicate that monetary policy requires varying timeframes to correct fiscal imbalances: approximately one year in Malaysia, three years and six months in Turkey, and two years and four months in Chile, due to short-term deviations from long-term equilibrium levels. The study concludes with several recommendations, the most prominent of which is the need to maintain real interest rates within balanced levels to reduce borrowing costs and ease fiscal pressures.

The study aimed to analyze the relationship between government social expenditure indicators and income inequality, as well as to estimate the impact of these indicators—namely, spending on education, health, and social protection—as a percentage of GDP on reducing the income inequality gap, measured by the Gini coefficient. The study included a sample of 20 high-income countries To achieve the study’s objective in line with the characteristics of the time series data used, the research adopted the Fixed Effects Model (FEM) methodology based on Panel Data, where cross-sectional observations were measured over unequal time periods, referred to as Unbalanced Panel Data.
The findings revealed that education spending does not contribute to reducing income inequality, whereas health and social protection spending align with economic theory in the study sample.

This study aims to analyze the impact of fluctuations in the exchange rate of the Iraqi dinar on the real sector in Iraq during the period (2004–2023). The real sector is represented by the industrial, agricultural, services, and construction sectors. The study is based on the hypothesis that there is a statistically significant positive relationship between the exchange rate of the Iraqi dinar and the performance of the real sector during the specified period. The research employs an econometric methodology that includes stationarity tests (ADF and PP) to verify the stability of time series, followed by cointegration tests using the Autoregressive Distributed Lag (ARDL) model, and the Error Correction Model (ECM) to analyze both short- and long-term relationships between the variables. The results show that the time series were non-stationary at level but became stationary after taking the first difference, thus meeting the conditions for using the ARDL model. The bounds test results indicate the existence of a long-term cointegration relationship between the exchange rate and the real sector. The ECM model revealed a mixed short-term relationship: positive with direct changes and negative with lagged changes. In the long term, the relationship was positive and statistically significant, meaning that an increase in the exchange rate stimulates growth in the real sector. The study relies on quarterly data and rigorous analysis that confirms the efficiency of the applied model. Diagnostic tests showed no problems with autocorrelation or heteroskedasticity, strengthening the credibility of the results. The study concludes that exchange rate fluctuations have weakened the competitiveness of the Iraqi economy and negatively affected investments and exports. In light of these results, the study recommends adopting stable monetary policies to limit exchange rate volatility, diversifying income sources by reducing reliance on oil, and supporting productive sectors. It also calls for creating a clear and attractive economic environment for local and foreign investment and enhancing foreign reserves through well-planned fiscal policies to ensure overall economic stability.

The research aims to measure and analyze the impact of liquidity risks expressed by four indicators, namely (the ratio of liquid assets to total assets, the ratio of current assets to total deposits, the ratio of current assets to total assets, and the ratio of investments to total deposits) as independent variables in the interbank market, which was expressed by the indicator (excess liquidity to liquid assets) as a dependent variable using longitudinal data (Panel Data) with its three models, namely the pooled regression model, the fixed effects model, and the random effects model. The sample included (6) commercial banks listed on the Iraq Stock Exchange, and the research covered (8) years from 2016 to 2023.
The research results showed that the interbank market has two roles, the first of which is positive, as this market provides liquidity, improves resource allocation, and shares risks in normal circumstances. The second role is negative, as this market is considered a channel for the transmission of financial contagion, and this role occurs during times of crises. The interbank market is a fundamental pillar for the stability of banking systems and plays a vital role in implementing the monetary policy of central banks, especially through controlling interest rates. The research results showed that the variable (the ratio of current assets to total assets) has a significant impact on the dependent variable (excess liquidity to liquid assets), indicating a strong positive impact. As for the variable (the ratio of liquid assets to total assets), it is close to the statistically acceptable limits, but it is negative. The variables (the ratio of current assets to total deposits) and (the ratio of investments to total deposits) are insignificant, which means that their impact on (excess liquidity to liquid assets) is not statistically significant.

This research aims to identify the effectiveness of the Altman model, known as Zeta-3, in predicting financial failure using X1 (working capital/total assets), X2 (retained earnings/total assets), X3 (earnings before interest and taxes (EBIT)/total assets), and X4 (equity/total liabilities) in private banks in Erbil, listed on the Iraq Stock Exchange. This model is considered one of the most important models for predicting financial failure in the financial sector, and is used to detect financial failures early in order to take appropriate preventive measures to avoid them. To achieve the research objectives, the Altman model was applied to five private banks in Erbil, namely the Kurdistan International Islamic Bank for Investment and Finance, the Middle East Iraqi Investment Bank, Ashur International Investment Bank, Erbil Bank, and Trust International Islamic Bank. The study relied on the banks' financial statements for the period 2019-2023. The study reached several conclusions, the most important of which is that the Altman model can be used to determine the true status of the private banks included in the research sample, based on financial statement data. The study concluded that the majority of the private banks in the research sample were able to maintain their position within the safety zone at various points during the years 2019-2023. The study recommends that banks located in a risk zone require management to take rapid action to avoid the risk of financial failure.

The research aimed to show the impact of fiscal policy on consumption decisions, and the research hypothesized that there is a basic role for fiscal policy through which it can influence some economic variables, including the impact on consumption decisions, and the descriptive method was used to describe the theoretical framework of the research, and the analytical method was used to analyze the reality of the study variables and show the relationship of fiscal policy with them and the resulting effects, The research concluded that the Iraqi economy went through periods in which it suffered from shocks and crises that affected its economic and social activity, and its impact on external crises and shocks as the nature of its rentier economy depends on the oil sector and its prices in international markets, and the public budget suffered from a deficit due to the high ratios of public expenditures to public revenues as its nature is more consumptive than productive, as financial crises and a decrease in government revenues lead to a reduction in job opportunities and income, prompting individuals to reduce their consumer spending and focus on meeting basic needs, The study recommended the need to diversify the sources of revenue to avoid shocks and crises, pay attention to other sectors to benefit from their revenues, direct public spending towards investment spending, and support the private sector, which contributes to creating a more stable economic environment that reflects positively on individuals' consumption decisions by enhancing their confidence in the economy.

This study is an attempt to investigate the role of knowledge management skills in Finance issues in commercial business banks in Kurdistan Region (Kurdistan Commercial Bank and Cihan Bank), through the sample analysis of the attitudes of managers from the banks in the procedures of salary distribution via (My account). The focus on financial inclusion has increased recently as one of the fundamental components of sustainable economic growth. Salary distribution through this approach is considered as an effective mechanism for integrating society into the financial system. From this perspective, the research tries to examine how knowledge management and its dimensions (knowledge discovery, knowledge organization, and knowledge sharing) help banks' decisions to adopt certain policies for financial inclusion. These policies include (access to financial services, financial service usage, and quality of financial services).
The study adopted a descriptive –analytical approach through the collection of data from a sample of managers by using questionnaires (managers, and administrative staff of financial units and departments). The researcher distributed (100) questionnaires. A total of (70) questionnaires were returned and completed from respondents. That is to say, (70%) of the responses were analyzed to examine the extent to which these managers are familiar with knowledge management and its impact on their attitudes to use it as a tool for salary distribution.
The hypotheses were tested based on statistical analysis of the data collected via the use of statistical tests in (Spss v.26) installed on a computer. The findings of the study showed that there is an above average correlation between knowledge management skills and financial inclusion procedures in the two surveyed banks. The study presented some important recommendations for keeping a balance between financial inclusion initiatives and knowledge management skills in bank procedures because of the fact that knowledge management promotes creativity and performance in bank investments.

One of the most important objectives that the research sought to achieve is to test the relationship of the impact of the employer's brand on competitive superiority in a group of first-class hotels in the city of Erbil. In order to collect primary data to test the research hypotheses and achieve its objectives, two types of questionnaires were designed. The first questionnaire targeted a sample of workers in the studied hotels, amounting to (200) individuals, to whom the questionnaire was distributed to identify the extent to which they received the types of values (benefits). As for the (second) questionnaire, it targeted (200) customers of the studied hotels to identify the extent to which the hotels possess competitive superiority by delivering value to their customers to achieve their satisfaction and loyalty. One of the most important results that the research concluded was the existence of a moral impact of the employer's brand in all its dimensions on marketing superiority and all its indicators.

Educational institutions, especially graduate programs, are facing increasing challenges in complying with the requirements of international quality management systems, including the role standard (ISO 21001:2018), which is reflected in the level of their academic and administrative performance and from this point of view. This research aims to study the reality of applying the requirements of the international standard (ISO 21001:2018) in the academic programs of Graduate Studies at the Faculty of management and Economics / University of Tikrit.
The research adopted the descriptive analytical approach to accurately analyze the phenomenon using a checklist based on the requirements of the standard. The seven-dimensional Likert scale was also used to measure the extent of application of the requirements of the standard.
The research results revealed the varying levels of application between the different axes, as good compliance with some requirements was recorded, while relative weakness appeared in other areas, especially with regard to evaluation and continuous improvement processes. The results also showed that the college does not adopt the SWOT matrix analysis in an organized manner, which reduces its ability to effectively identify strengths, weaknesses, opportunities and threats, which limits its ability to proper strategic planning. The research concluded with a number of recommendations, the most important of which is the need to strengthen the application of the requirements of the international standard and support the quality of academic programs.

The study aimed to identify the requirements of total quality management and its relationship to the social responsibility of food manufacturing companies in Gaza strip, based on the opinions of the managers(owners) of the companies included in the study. The researcher used the survey method for the total population of (112) company managers, where (104) questionnaires retrieved in recovery rate (92.8%), moreover the study used the descriptive analytical approach, while the questionnaire tool was used to collect data from the study population, then the data were analyzed using SPSS program. The most important results of the study was: The degree of availability of total quality management requirements in the food manufacturing companies in Gaza strip came to a medium degree by rate (63.6%), But the level of social responsibility came to a medium degree by rate (51.7%), and there was existence of a relationship between the requirements of total quality management and the promotion of social responsibility. The study also highlights the low quality levels of Palestinian products, beside the absence of a governmental role in quality control, and the weak of social contributions of the companies towards Palestinian society. But the most important recommendations were: The need of focus on training quality teams and equipping them with the necessary skills, also encourage food manufacturing companies to implement environmental stewardship standards and reduce environmental pollution.

The research aims to investigate the influence of Marketing Automation (dependent variable) approaches on achieving sustainable competitive advantage (independent variable). In line with the research objectives, the research problem was articulated through several questions: what degree are five-star hotels in Erbil employing marketing automation strategies? Additionally, the study examines the relationship and impact of Marketing Automation on sustainable competitive advantage. Analytical descriptive techniques were employed by researchers. They provided detailed descriptions of the main and secondary variables, and explored the connections and effects among the research variables. The research population consisted of leaders in Five-star Hotels located in the city of Erbil. A total of 160 questionnaires were distributed, all of them being retrieved and utilized for the study. Hypotheses were tested using statistical techniques, specifically the computer application SPSS V.25.
The study yielded several significant findings. It revealed positive associations between Marketing Automation and sustainable competitive advantage at both macro and micro levels. Furthermore, at the macro level, the independent variable (Marketing Automation) demonstrated a positive impact on the dependent variable (sustainable competitive advantage) according to the study's indicators. The research also provided a set of recommendations, with a particular emphasis on Five Star Hotels in Erbil. It suggests that Five-star hotels must prioritize the adoption and integration of advanced marketing automation tools to optimize operations, improve customer targeting, and provide tailored guest experiences. Additionally, Implement Automation Throughout Departments: Broaden the advantages of marketing automation to encompass operations, sales, and customer service for a cohesive and effective strategy in enhancing visitor happiness. Enhance Sustainability Initiatives: Integrate marketing automation into sustainability initiatives by advocating for eco-friendly practices, enhancing resource efficiency, and conveying these efforts to guests to coincide with global trends.

The current research examines how artificial intelligence (AI) impacts the roll-out of IFRS 7 by processing internal corporate governance mechanisms. Leveraging data from plenty companies during a range of industries, the study investigates how AI components such as Automation of Risk Assessment, Data Analytics and Predictive Modeling, Real-Time Monitoring and Reporting, and Enhanced Decision-Making and Compliance impact the effectiveness of IFRS 7. The research community consists of firms from plenty industries that adopt International Financial Reporting Standard 7 (IFRS 7) and include artificial intelligence (AI) into their internal corporate governance mechanisms. The sample involves companies from the technology, industry, and service business sectors with distinct degrees of AI adoption and governance practices. A survey was completed by 242 individuals (n = 242), including key decision-makers such as CEOs, CFOs, and audit committee members. Delegates have been picked based on their duties in firms that embrace AI-driven corporate governance solutions and IFRS 7 compliance. The feedback of those polled was compiled through a methodical questionnaire regarding the impact of AI components on internal governance mechanisms and IFRS 7 practices. The outcomes show that the Automating of Risk Assessment (Mean = 4.3, SD = 0.5) and Enhanced Decision-Making and Compliance (Mean = 4.4, SD = 0.4) are the two AI factors that are regarded to have a major impact on the usage and application of IFRS 7. Nevertheless, it seems that Real-Time Monitoring and Reporting has less of an impact (Mean = 3.0, SD = 0.6). By diving more profound into disparities in various firm types, spanning technology, industry, and service businesses, the research uncovers sector-specific differences in the integration of AI with corporate governance procedures. Due to these findings, tech companies are setting the norm for implementation, and AI is becoming more and more significant in improving corporate governance, particularly in risk management and decision-making. The study adds to our understanding of how AI-driven processes could enhance the effectiveness and transparency of financial reporting standards, particularly IFRS 7.

Time series forecasting is a critical task in various fields such as economics, healthcare, and supply chain management, where accurate predictions are essential for informed decision-making. This study focuses on forecasting life expectancy in Iraq, a complex task influenced by socio-economic, healthcare, and demographic factors. Traditional statistical methods often struggle to capture the non-linear relationships inherent in such data, prompting the exploration of advanced forecasting models. This research employs a hybrid approach, integrating Prophet, a time series decomposition tool developed by Facebook, with XGBoost, a powerful machine learning algorithm known for its ability to model non-linear relationships. Despite previous research has explored hybrid models, to the best of the researchers' knowledge, this is the first study to apply such a hybrid model to this specific dataset. The hybrid model aims to combine Prophet's strength in capturing trends and seasonality with XGBoost's capability to model complex interactions and residuals. The hybrid approach addresses the limitations of traditional models and machine learning techniques when used individually. This research fills a gap in the literature by applying this innovative framework to Iraq, providing policymakers with more accurate forecasts for healthcare and social service planning. Results indicate that the hybrid model provides more accurate and realistic predictions compared to the individual Prophet and XGBoost models. Although, this study shows hybrid models improve life expectancy predictions in Iraq. Future research should factor in healthcare, socio-political, and environmental influences. These models can guide better health policies in Iraq.

Linear regression is one of the significant subjects which the researchers have been addressed in their researches. It is based on the assumption that random errors follow a normal distribution, traditional and Bayesian estimation. These methods were used for estimating parameters for linear regression model. Then, the two estimation methods can be compare based on measures (unbiasedness, mean square error) by analyzing real data if available, or using the simulation method to determine the appropriate method for estimation. As for this work, it focuses on the topic of parameters estimation with linear regression model when random errors have a multivariate t-distribution, using Maximum-Likelihood-Estimator (MLE) and Least-Square-Error (LSE) methods. Furthermore, the Particle- Swarm-Optimization (PSO) is useful for optimizing these methods by minimization these error methods. These methods are applied on real data (money supply and factors affected on it) for the years (2011-2021). The real data has been taken from Iraqi Central Bank. The Mean Square Error (MSE) result showed that a PSO method has less MSE as compared to two methods (MLE and LSE). The evidence to verify these MSE results evaluated in this research as the following: MLE=0.5949, Alternating Least Square approach (ALS)=0.20035, PSO=0.1859. PSO has also optimized the parameters of the linear regression model. It was concluded from MSE result findings that these results have become more accurate with PSO approach. The t-distribution is chosen because it used for small sample numbers or unknown variations.

The research seeks to study and analyze the direct and indirect effects of between asset diversification & operational efficiency by mediating the bank size, The research population is composed of the private commercial banks listed on the Iraq Stock Exchange. However, the research sample consisted of eight banks as follows (Baghdad, National, Middle East, Credit, Sumer, Iraqi Investment, Gulf, Mosul), The research period extended from 2005 to 2024, The researchers used simple linear regression using the Smart PLS 4 statistical program, and also used the Amos vs 23 statistical program to path analysis. One of the most notable findings of the study is that bank size mediates the relationship between asset diversification & operational efficiency. The most notable recommendations the research reached by the study are the need to adopt integrated risk management methods that link asset diversification, bank size, and operational efficiency to ensure the protection of its assets from numerous risks that could negatively impact its performance and efficiency.

This review paper discusses the role of mobile marketing in the consumer purchasing decision-making process in Iraq. With the transformations taking place within mobile marketing globally, it has become of supreme importance to understand how this world-reaching industry impacts things at a regional level. The paper focuses on the main constituents of mobile marketing-SMS marketing, social media advertisements, and mobile applications-and determines their impacts on consumer behavior. Case studies of the Almas Line by Asiacell and the e-commerce app of Elryan underpin how varied targeted mobile marketing campaigns have turned out to be effective in Iraq. Personalized culturally adapted mobile marketing efforts may go a long way in enhancing engagement and driving purchasing decisions among Iraqi consumers. The review has also identified the issues that are generally encountered in Iraq, including those regarding the state of privacy and infrastructural limitations, and has recommended the lines of future research to know newer technologies and audience-specific strategies. This paper contributes to the growing knowledge base on mobile marketing in emerging markets and provides depth in terms of useful insights for businesses that plan expansion of their reach in Iraq.