Tikrit Journal of Administrative and Economic Sciences

This study aims to examine the relationship between exchange rate and inflation in Iraq over the period 2015–2024, using the Fuzzy Regression Model as an analytical tool to address the uncertainty and imprecision often present in economic data. Due to the country’s heavy reliance on oil exports and frequent political instability, traditional econometric models such as linear regression may fall short in capturing the true dynamics between variables.
Fuzzy regression provides a flexible alternative by allowing imprecise relationships to be modeled using fuzzy numbers, estimated through linear programming techniques. The research utilizes annual data from the Central Bank of Iraq and the World Bank, employing a linear fuzzy regression model where the exchange rate is the independent variable and inflation is the dependent variable. The results indicate a positive relationship between the exchange rate and inflation, suggesting that a depreciation of the Iraqi dinar contributes to rising domestic prices. This finding aligns with conventional economic theory regarding imported inflation in developing economies.
The study concludes that fuzzy regression is a valuable approach for analyzing economic phenomena in uncertain environments and recommends its application in designing monetary policies, especially in fragile economies like Iraq.

The current study aims to investigate the relationship between non-performing loans (NPLs) and the profitability of Jordanian commercial banks. Data from 13 commercial banks was analyzed for the period 2010-2023. Panel data, which combines time series and cross-sectional data, was employed, we used descriptive statistics and three regression models, namely; the Pooled OLS regression model, Fixed Effects (FE), Random Effects (RE), to test the hypotheses. The results found that non-performing loans have a negative and significant impact on the profitability of Jordanian commercial banks, measured by return on assets (ROA) and return on equity (ROE). In addition, the study revealed that bank size and capital adequacy have a positive and significant impact on the profitability of commercial banks, while the results revealed that the ratio of loans to total deposits has a negative and significant impact on the profitability of Jordanian commercial banks. The study recommends that bank managements prioritize the management of non-performing loans and handle them appropriately, especially under exceptional circumstances such as the COVID-19 pandemic. This will help formulate strategies to mitigate risks and ensure the stability of the Jordanian banking sector.

The current research aims to explore and analyze the contribution of inclusive leadership to enhancing job engagement among administrative unit officials at the University of Zakho. This is achieved through the mediating role played by perceived organizational support as an indirect variable in the influential relationship between the two variables. A descriptive analytical approach was used, and a questionnaire was used as the primary tool to collect data from a sample of (152) administrative unit officials at the University of Zakho. The research hypotheses were tested using SPSS Version 25. The research reached a set of conclusions, the most important of which is that perceived organizational support plays a partial and influential mediating role in the relationship between the two variables. This means that the impact of inclusive leadership on employee engagement increases when employees feel genuine and effective support from the university. The originality and value of this research are evident in its scientific and practical contribution, highlighting how inclusive leadership can be employed to enhance perceived organizational support, which positively impacts the level of job engagement among employees at the University of Zakho. This provides practical insights that can be used to develop administrative policies and improve university performance.

The research aims to highlight and clarify the concept of Cybersecurity economics and its effective role in protecting banks and financial institutions from cyber-attacks. The research seeks to understand the practical reality of Cybersecurity economics and its impact on reducing banking risks in the branches of Al-Tayf Islamic Bank operating in Iraq. The research problem lies in the light of a number of the following questions: To what extent is Cybersecurity linked to methods of reducing financial and banking risks? To what extent does Cybersecurity affect mitigating these risks?. Both of quantitative and descriptive approaches were adopted in the analysis. A questionnaire was designed and distributed to a sample of (200) administrators and technicians in the Islamic Spectrum Bank and a number of its branches, who represent the study community. The research reached a number of results and recommendations, perhaps the most important of which is the existence of an influential relationship between the variable of Cybersecurity economics in mitigating banking risks. It recommended the need to focus on the presence of experts specializing in the field of Cybersecurity, and to work on attracting and appointing them in banks and financial institutions. And to benefit from their skills and scientific and technical capabilities in identifying potential internal and external risks.

The research aims to evaluate the reality of applying the human resources axis according to European excellence standards In the Third Rusafa Education Directorate in Iraq, and to know the percentage of implementation and the gap in the indicators of this axis, As well as identifying strengths and weaknesses. The research problem is represented by the lack of availability of human resources requirements in the (research sample) This is due to poor documentation and successful application. The case study approach was relied upon to accurately solve the research problem and identify its real causes. Checklists were built that were prepared according to the indicators of the human resources axis. The research results showed that there are large gaps between the reality of the Third Rusafa Education Directorate and the requirements of the axis elements, Low application rates appeared for the element of appreciation and reward of human resources, as well as the element of communication and dialogue, as the total application rate for all elements reached (42%) and the total gap rate (58%). The study recommends paying attention to the availability of human resources requirements and addressing the identified weaknesses, and adopt the proposed improvement plan.

The aim of the research was to measure and analyze the reality of financial and banking indicators and the extent of their reflection on the strength of the financial position of the banks in the research sample. The descriptive and analytical approach was used to identify the impact of some financial and banking indicators on the strength of the financial position. The research sample included a group of commercial banks operating in Iraq, numbering (8) banks for the period 2012-2023. The study concluded with a set of conclusions, the most important of which is that the return on assets (ROA) indicator appeared to be the strongest indicator that positively and significantly impacted the strength of the financial position. It reflects the bank's operational ability to generate profits from its assets and represents a key indicator of the bank's financial and administrative efficiency. The study recommends improving financial position strength indicators by enhancing capital adequacy and liquidity indicators and following Basel III standards to strengthen regulatory and precautionary aspects.

Tourism investments are considered one of the fundamental pillars for supporting national economies and enhancing their competitiveness, as they provide opportunities to diversify income sources and expand the base of economic activities. Iraq is among the countries endowed with a unique tourism wealth that encompasses religious, historical, cultural, and natural components. However, these potentials have not yet been optimally utilized due to a set of economic, security, and administrative challenges.
This study aims to assess the main factors influencing the attraction of tourism investments in Iraq, namely infrastructure, security conditions, and marketing strategies, and to analyze their impact on enhancing the competitiveness of the tourism sector. The researcher adopted the descriptive–analytical approach and relied on field data analysis using the programs (SPSS v.26) and (AMOS v.24).
The results revealed that tourism infrastructure is the most influential factor in attracting tourism investments, with a mean score of (4.30), followed by security conditions (4.19), and marketing strategies (4.06). The findings confirm that improving these factors contributes to enhancing the competitiveness of Iraqi tourism and achieving sustainable economic development.
The study recommends developing tourism infrastructure, strengthening security in tourist destinations, and adopting effective digital marketing strategies that highlight Iraq’s cultural heritage and rebuild its image in global markets.

The research aims to clarify the concept of electronic payment and the concept of the Internet of Things, and to demonstrate the role of integrating electronic payment and the Internet of Things in reducing operational costs. The research was based on the hypothesis that “the integration of electronic payment technologies with the Internet of Things (IoT) will lead to a significant reduction in operational and administrative costs, improve efficiency, and enhance security.” To achieve the research objectives and hypothesis, a checklist was distributed in paper and electronic form in stores and major shopping centers in Erbil, Iraq. The research sample consisted of (79) managers distributed among the financial, operations, and information technology departments. The research results showed in depth that there is a clear awareness among the study sample in major stores and shopping centers of the importance of implementing and integrating electronic payment systems and Internet of Things technologies. It was found that there is a good level of technical and administrative readiness, as the integration rate between systems reached 84.43%, which reflects a high awareness of the advantages of digital transformation in reducing operational costs, reducing financial errors, and increasing the efficiency of administrative and operational processes. The study recommends the development of a clear, long-term strategy for developing technical and network infrastructure to ensure integration between electronic payment systems and Internet of Things technologies. Furthermore, emphasis must be placed on continuous technical training for employees, particularly in dealing with modern technologies and addressing potential security risks.

The current research seeks to achieve many objectives, including clarifying the correlation and influence relationships between the variables of passion for work and job bullying in the Nineveh Governorate office. The main research problem was represented in identifying the nature of the roles played by the dimensions of passion for work, represented by (enjoying work, self-motivation, self-identity, sense of learning) as an (independent variable) in job bullying, including its dimensions (work-related bullying, personal-related bullying, physical bullying) as a (dependent variable). The importance of the current research was embodied through its endeavor to provide decision-makers with scientific foundations that enhance passion for work and limit the manifestations of job bullying, thus contributing to the preservation of distinguished competencies with high commitment to work. The research community was represented by the workers in the Nineveh Governorate office, numbering (775) workers, where questionnaire forms were distributed to a random sample of (280) forms, and (260) forms valid for statistical analysis were retrieved. The questionnaire was used as a tool for collecting, studying and analyzing data in order to test The hypotheses that reflected the extent to which the research organization adopted the research variables, as well as the relationship and impact between them, and in line with the research objectives and the nature of its hypotheses, the descriptive analytical approach was relied upon as the appropriate approach to studying behavioral phenomena. For the purpose of analyzing the obtained data, the researcher relied on a number of statistical tools for describing and diagnosing the variables through the program (SPSS V.26) and (AMOS V.24) in analyzing the data and arriving at the results, the most prominent of which was the rejection of research hypotheses and the acceptance of the alternative. Many conclusions were reached, the most important of which is the existence of a correlation and an inverse moral effect between the two variables above, as the more passion for work is achieved, the lower the level of job bullying in the research organization.

The research aims to understand how the independence of the external auditor affects enhancing confidence in financial reports and increasing investment opportunities, which leads to driving economic development. And to study the impact of auditors on the perception of their professional independence and the role of this perception in enhancing effective auditing practices. The research focused on analyzing the relationship between the independence of the external auditor and enhancing economic development at Rafidain Bank - Baghdad Branch. The study relied on collecting data from a questionnaire directed to a sample of department managers and employees, where 60 questionnaires were distributed and 49 of them were returned with a response rate of 81.7%. The questionnaire was improved based on the arbitration of specialized professors, and the reliability was measured using the Cronbach's alpha coefficient, which showed a high level of reliability, which enhances the credibility of the results extracted from the data. The research found that banks' commitment to supporting key economic sectors and social responsibilities is one of the main drivers of enhancing economic development, indicating the increasing role of banks in achieving economic sustainability. And that the independence of the external auditor explains a large percentage of changes in enhancing economic development, which highlights the strong relationship between independence and contribution to achieving comprehensive economic growth. The research recommended intensifying banks' efforts to confirm their commitment to social responsibilities and support key economic sectors, which enhances investors' and society's confidence in their developmental role. And providing advanced training programs for external auditors to develop their skills in line with modern requirements in the field of auditing and economic development.

Dealing with electronic currencies is very important, as it provides speed and effort for the user, but nevertheless there is another aspect of dealing with electronic currencies that carries many negative effects on the economy in general in the event that full protection and advanced programs are not available in countries, and the most important of these risks are money laundering operations, the research aims to clarify the role of electronic currencies in money laundering operations, as well as the international role and cooperation between countries to combat money laundering operations, and one of the most important conclusions The research found is the difference in laws and applications between the countries of the world hindered the application of some international conventions related to money laundering operations, and the researcher recommended increasing the focus on the development of technological systems related to the control of financial transfers, and this contributes to the decrease in money laundering rates.

This research aims to conduct and study the economic feasibility of establishing a solar power plant with a capacity of 500 megawatts to compare investment and operational costs with expected returns. It evaluates the project's impact on reducing energy costs for consumers and achieving long-term economic savings. The study also analyzes the importance of solar energy as a sustainable and secure source for electricity generation. The research employs a descriptive-analytical methodology supported by quantitative analysis to assess the economic feasibility of the solar power generation plant project. The results demonstrated economic viability through a positive net present value, a satisfactory internal rate of return of 13.3%, and an acceptable payback period of fifteen years. The project is also expected to contribute to reducing environmental emissions. The research recommends government support, infrastructure development, and encouraging partnerships with the private sector.

This paper examines whether the public budget approval lag ratio has the potential to predict actual investment spending in Iraq. To do this, annual data from 2004 to 2024 were examined using a cointegration regression model by dynamic ordinary least squares (DOLS) and Johansen cointegration testing, empirical results demonstrate a long-run equilibrium relationship between the budget approval lag ratio and actual investment spending. The results indicate an inverse impact of the public budget approval lag ratio on actual investment spending: every 3.6-day lag in budget approval reduces actual investment spending by IQD 315,220.4 million. The lag in budget approval in Iraq has profound and long-lasting effects on investment spending, particularly in infrastructure, public services, and private sector development. This delay disrupts economic planning, hinders project implementation, and undermines investor confidence. Addressing these challenges requires comprehensive reforms aimed at improving financial management, diversifying the economy, and enhancing institutional effectiveness.

This study addressed the fundamentals of both foreign trade and economic development, it aimed to demonstrate the role of exports and imports in economic growth in Saudi Arabia for the period (2004-2023), total exports and total imports were analyzed as independent variables, while the gross domestic product and its annual rate of change (the economic growth rate) were analyzed as the dependent variable, the relationship between the independent variables and the dependent variable was measured using standard tests obtained from the EViews12 program and using the ARDL methodology, the following results were obtained: the Saudi trade balance was positive throughout the study period, and the impact of exports on economic growth was positive and significant in both terms. In the short term, a 1% increase in exports will lead to an increase in the growth rate by 1.11%, while in the short term, a 1% increase in exports will lead to an increase in economic growth by 5.15%. As for imports, their impact was negative and significant in both terms, but in the long term, it was weakly significant. In the short term, a 1% increase in imports will lead to a decrease in the growth rate by 5.85%, while in the short term, a 1% increase in imports will lead to a decrease in economic growth by 4.5%, all variables in the study model were static, and the model had a cointegrating relationship. However, the rate of error correction was slow, requiring eight years to return to full equilibrium, the study presented the following recommendations, despite the fact that Saudi Arabia has made significant strides in improving and organizing the process, Imports and their relative reduction relative to exports are still needed, but more work is needed to achieve self-sufficiency and create larger financial surpluses, the establishment of more sovereign funds is also needed, and initiatives aimed at promoting economic growth should not be limited to these initiatives, as economic development requires continuous and increasing positive growth in the gross domestic product (GDP), something Saudi Arabia has not yet achieved, future studies should be conducted on the impact of exports of goods and services (non-oil exports) on economic growth, and their development should be analyzed over the same period to compare the relative importance of the extractive sector to other sectors.

The research aims to demonstrate the importance of value engineering technique as a tool for strategic cost management in light of modern trends in managerial accounting and its impact on evaluating the financial performance of economic units through the three financial indicators (Return on investment, Residual Income, and Economic Value Added), and the extent to which this information is appropriate for the purpose of making sound administrative decisions. In order to achieve the objectives of the study, the researchers sought to use the scientific practical approach on the data of the economic unit with a productive activity. The research sample was the "Akhawain Al-Hani" carton factory in Erbil, relying on financial and non-financial data for the year (2023) through coexistence, field visits, and conducting interviews with the manager and specialized workers within the research sample. The research reached a number of conclusions, the most important of which are: The results of the final profit amount between before and after applying the value engineering technique showed an increase in the targeted profit amount for the research sample, as the amount of the final profit before tax for the year 2023 increased from "540,714,927" Dinars to "708,288,255" Dinars, which is by (31%). The reason for the increase is the correct application of the technique, which led to an improvement in the financial performance evaluation indicators of the factory, the research sample, for the year 2023, such that the return on investment indicator increased by (1.3%), the residual income indicator by (202%), and the economic value added indicator by (48.6%). The most important recommendations of this research are: The need for economic units, including the factory, the research sample, in the local environment to pay attention to applying value engineering technique and using it for the purposes of measuring production costs, evaluating financial performance, and rationalizing administrative decisions to keep pace with changes occurring in the competitive environment. The need for periodic review meetings by factory department managers to compare actual performance against expected performance based on the results of value engineering technology applications.

This study aimed to clarify the impact of hedge accounting on proactive accounting disclosure. It examined the relationship between the two variables by designing a questionnaire and distributing it to a sample of academics and professionals in Erbil city. The results were analyzed using the statistical software SPSS. The study found that the dimensions of hedge accounting namely fair value hedging, cash flow hedging, and net foreign investment hedging have a significant effect on proactive accounting disclosure. In conclusion, the study recommends the adoption of hedge accounting by companies due to its importance in risk management and providing relevant information for decision making.

This study aims the impact of digital accounting information systems on the financial performance of a sample of regional banks in the Kurdistan Region of Iraq, listed on the Iraq Stock Exchange. Additionally, the study seeks to evaluate and analyze the implementation process through an analytical applied study. To achieve the research objectives, an applied methodology was adopted to clarify the mechanisms and benefits of the digital accounting systems used in the research sample and their financial performance, relying on the reports and financial statements of the selected sample over a period of eight years. Furthermore, inferential statistical methods were employed to test the research hypotheses using the STATA17 statistical software, which comprised three hypotheses.
The study concluded with several findings, the most prominent of which is that the Iraqi environment in general, and the Kurdistan Region in particular, requires strengthening its digital infrastructure. Despite the use of digital accounting systems by banks, challenges persist in the banking work environment in Iraq and the Kurdistan Region, necessitating further support and development to effectively enhance the role of these systems. Consequently, the study recommended the broader application of digital accounting information systems within banks. Although the impact of these systems on financial performance was found to be weak, improving the quality and efficiency of their usage could enhance their positive effect on the financial performance of banks.

The research aims to measure and analyze the impact of gross domestic product (GDP) and geographical distance on the volume of trade between Iraq and China. The research hypothesis is that there is a direct relationship between the Iraqi and Chinese GDP and the volume of trade between the two countries, as well as an inverse relationship between geographical distance and the volume of trade between the two countries.
The research arrived at a number of findings, including:
1. A direct relationship exists between Iraq’s GDP and the volume of trade between the two countries.
2. A direct relationship exists between China’s GDP and the volume of trade between the two countries.
3. An inverse relationship exists between geographical distance and the volume of trade between the two countries.
Based on these findings, the study recommends the following:
1. Adopt economic and legislative policies that support domestic production and reduce dependence on imports.
2. Develop a rational import strategy by restricting the import of non-essential consumer goods particularly those produced locally and encouraging the import of intermediate goods, investment goods, and production inputs From China.

The research aims to measure some infrastructure indicators, including construction, education, health, electricity, transportation, and the average per capita GDP indicator, using the Autoregressive Distributed Lag (ARDL) model, using the 10Eviews program. The results of the stationarity test showed that all variables were stationary at the first difference of the Phillips-Perron test. The results also showed a long-run parallel relationship (co-integration) between the studied variables, using the bound test methodology. The results of the standard analysis demonstrated that all variables affect the average per capita GDP, in accordance with economic theory. The results of the standard analysis also indicated that the value of the error correction parameter was negative and significant. The tests demonstrated the suitability of the model and its lack of any standard problems. The research concluded with a set of recommendations, the most important of which is the need to work on improving the average per capita index to contribute positively to the GDP and the average per capita GDP.

This study addresses the following question: Is there a significant impact of innovative marketing on the quality of banking services? The primary objective of the study is to understand how innovative marketing contributes to improving the quality of banking services provided, understand its characteristics and importance in the banking sector, and analyze how innovative marketing contributes to improving the quality and efficiency of banking services provided by RT Bank. The researcher used the descriptive-analytical approach, relying on questionnaires as the primary tool for data collection. 300 questionnaires were distributed to the bank's customers, and 272 valid questionnaires were retrieved for analysis using SPSS version 26. The results showed that the bank practices the dimensions of innovative marketing, particularly innovation in service and promotion, at a good level. The study also demonstrated the bank's interest in modern promotional methods and communication via digital platforms. The study recommends the need to enhance the trend towards innovation in the provision of banking services by supporting creativity, motivating employees, and expanding investment in digital technology to develop innovative banking services that contribute to achieving a sustainable competitive advantage.

Objective: The current study aimed to analyze the relationship and impact of social responsibility, represented by its dimensions (economic, legal, ethical, and charitable) on achieving strategic objectives.
General Framework: The general framework of the study represents the research problem that raised several questions about the nature of the relationship and the effect between the independent variable (social responsibility in its dimensions) and the dependent variable (strategic goals). For this purpose, a hypothetical framework for the study was designed, representing a set of main hypotheses, and the validity of these hypotheses was tested through multiple statistical tests. A questionnaire was used as a data collection tool in the study.
Study Methodology: The study adopted a descriptive analytical approach, where the main and sub-variables were described, and the relationships and impact between the variables were analyzed. The study population consisted of the workers at the Maya Battery Recycling Factory in the Sulaymaniyah Governorate in the Kurdistan Region of Iraq, totaling (175) workers. A questionnaire was distributed to them, and (154) valid forms for analysis were retrieved, representing a sample rate of (88%) of the population. The hypotheses were tested using statistical methods via the software program (SPSS V.25).
Conclusions and Recommendations: The study reached a set of key conclusions, the most important of which is the existence of a correlation and impact between social responsibility and strategic goals in the researched factory. The study recommended the necessity of integrating social responsibility into corporate strategy and enhancing a culture of sustainability and innovation, allocating the necessary resources and budgets, and encouraging innovation in environmental processes and products to enhance the sustainable positive impact of social responsibility.

The study aimed to analyze the impact of digital entrepreneurship components in enhancing strategic performance in the Iraqi Ministry of Higher Education and Scientific Research. The descriptive analytical approach was used, and the researcher relied on the questionnaire tool as the main tool that she conducted to collect data from the study community, which numbered (590), dividing it into three departments which are related to the program initiative.
(I study in Iraq), Department of Research and Development, Department of Scholarships and Public Relations, Department of Studies, Planning and Follow-up, and a non-random sample of (234) individuals was chosen intentionally and the questionnaire was distributed to them. The results showed a significant impact of the components of digital entrepreneurship (digital knowledge, digital leadership, digital financing, digital business environment, digital culture).
Based on the four dimensions of strategic performance (customer/student, internal operations, financial, learning, and growth), the study concluded that adopting these components within a ministerial environment is important to achieve high-quality strategic performan

The study aims to analyze the relationship between economic diversification and economic development in selected Arab oil-exporting countries using the ARDL model, in order to measure the impact of diversification indicators (industrial, agricultural, and service sectors) on the average per capita GDP. The research is based on the hypothesis that economic diversification plays a role in achieving economic development in the countries under study. It assumes the existence of a statistically significant relationship between economic diversification indicators and economic development.The importance of the study lies in highlighting the role of diversification in reducing economic vulnerability to global market fluctuations by enhancing economic stability and diversifying income sources. The research also draws on successful experiences to propose suitable policies for Iraq. The study adopts both descriptive and quantitative methodologies and utilizes the EViews 12 software for data analysis. The results showed no long-run cointegration relationship between economic diversification and economic development in Saudi Arabia. However, a positive relationship was found between the industrial sector and economic development in both Qatar and Iraq, while a negative relationship was observed with the agricultural sector. The study concludes with several recommendations, most notably the establishment of a sovereign wealth fund in Iraq to invest oil surpluses and enhance economic stability.

This study aims to assess the levels of Organizational Ambidexterity and Strategic Agility in private universities located in Erbil, while also examining the nature of the relationship and the extent of influence between these two key variables. The research was guided by a general framework that addressed the core problem through a series of questions focusing on the interplay between the independent variable (Organizational Ambidexterity) and the dependent variable (Strategic Agility). A conceptual model was developed, comprising two main hypotheses, which were empirically tested using multiple statistical methods. Data collection was conducted via a structured questionnaire. The study employed a descriptive-analytical methodology to define both primary and secondary variables, and to explore the relationships and effects between them. The research population consisted of all members of college councils in private universities in Erbil, totaling 191 individuals, based on records from the General Directorate of Private Studies under the Ministry of Higher Education and Scientific Research in the Kurdistan Region of Iraq. A sample of 110 respondents was selected for the study. Hypotheses were tested using a range of statistical techniques via SPSS version 23. The findings revealed significant relationships between Organizational Ambidexterity and Strategic Agility at both the macro and micro levels. Based on these results, the study recommends that private universities leverage and enhance the strong aspects of this relationship while addressing its weaker dimensions.

This study aims to analyze the impact of liquidity and capital adequacy on financial performance, as measured by return on assets (ROA) and return on equity (ROE), based on annual data from a sample of five commercial banks listed on the Iraq Stock Exchange over the period (2004–2021).
The research problem stems from the need to understand the role these two indicators play in explaining variations in the profitability of Iraqi banks, particularly in an economically unstable environment and amid growing challenges in managing financial resources.
Using the Panel Data methodology through the Panel Autoregressive Distributed Lag (Panel ARDL) model, the results indicate that liquidity has a significant positive effect on ROA in the short run, while showing no significant effect on either ROA or ROE in the long run.
In contrast, the results show that capital adequacy is a consistently significant and positive factor influencing both indicators in both the short and long term, highlighting its vital role in enhancing bank profitability.
The study recommends improving liquidity management efficiency and strengthening regulatory capital, in order to achieve better profitability levels and enhance the financial performance of Iraqi banks in both the short and long term.

The study focused on maximizing the amalgamation of production cost elements to achieve production equilibrium as a cost-reduction technique for wheat farming. A mathematical model utilizing the mixed-number equation was employed to reduce total costs, including production quantity and expenses, through the application of the Lagrange multiplier equation pertaining to production equilibrium. This technique can address the challenge of determining the appropriate production quantity for agricultural regions and the inability to identify the best production parameters that create equilibrium and reduce costs. The outcomes attained production equilibrium via the optimal amalgamation of production elements, considered a cost-reduction strategy for wheat farming in Iraq.

This article has highlighted the different aspects of digital financial inclusion (DFI) by taking the economic status of south Asian countries into consideration. Digital financial inclusion (DFI) has become a key driver of inclusive growth and a policy instrument for advancing the sustainable development Goals (SDGs), particularly in South Asia, where financial exclusion and poverty remain widespread. The research gab while prior studies examine financial inclusion or the SDGs independently, limited research provides an integrated analytical assessment of how DFI contributes to SDG achievement in South Asian economies. This study employs a secondary qualitative research design using a systematic thematic analysis of selected empirical and review studies. A structured quality review and thematic coding approach were applied to identify key patterns liking DFI, economic conditions, and sustainable development outcomes. The findings indicate that digital financial inclusion significantly enhances access to formal financial services, supports poverty reduction, and promotes economic participation. Moreover, effective DFI implementation contributes directly or indirectly to achieving up to 13 of 17 SDGs, particularly those related to poverty alleviation, education, institutional instability, and implementation challenges limit its overall impact. This study offers an integrated analytical framework highlighting DFI as a strategic tool for advancing the SDGs in South Asia, providing policy-relevant insights for regulators and development.